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The U.S. is one of the few countries that imposes tax based on citizenship, not residency

Busy mall

Retail Council of Canada says boost in sales, complications depends on the store

Retail sales

Economic wisdom on GST holiday, rebates is questionable, economists say

Inauguration Day Washington DC

Tax cuts, tariffs, immigration policy poses risk to economic, credit conditions: Fitch

Exterior of CRA headquarters building

Updated tax forms to be available Jan. 31, CRA says

Businessman on slide

Policy shift to stoke inflation, hurt growth, intensify uncertainty

Filling out form

Consultation seeks feedback on framework for variable life benefits

European election

Forecasts are predicated on Congress passing much of each candidate's agenda — an unlikely scenario

Tread carefully

A company could face 60% tax on unintentional payout of excess amounts from its capital dividend account

Exterior of CRA headquarters building

Joint tax committee will ask Finance to change the existing legislation