The 2015 Federal Budget: Nice Changes and New Perspectives

June 2015

  • 2015 Federal Budget
    • Capital Gains Exemption for Farm/Fishing Property
    • Donating Proceeds of Private Company Shares, or Real Estate, to Charity
    • Foreign Property Reporting Simplified for Many
    • Home Accessibility Tax Credit
    • Manufacturing & Processing — Capital Cost Allowance
    • Penalties Relief — Repeated Unreported Income
    • RRIF Minimum Withdrawals Reduced
    • Small Business Corporate Income Tax Rate Reduced
    • TFSA Contribution Limit Increased to $10,000
    • Veterans who are Injured
  • Dangers of Filing a Corporate Return Very Late
    • There is a serious danger in doing this
  • Around the Courts

Read more

Issue 108


  • China New rules for indirect transfers by offshore parties (Controversial SAT circular 698 updated)
  • Denmark Denmark introduces anti-avoidance rules
  • Hungary Efficient tools of the Hungarian tax authority
  • India Union budget 2015 – venturing India into the global economy
  • Mauritius Global Business Incentives and BEPS
  • Poland New regulation related to the thin capitalization restrictions in Poland
  • Singapore Myanmar: The golden land beckons – a Singapore perspective
  • Switzerland Transfer pricing in Switzerland – some general aspects
  • United Kingdom Diverted profits tax


Read more