News & Events

• Deducting Your Car Expenses
• Earned Income for RRSP vs Child Care Purposes
• Gains and Losses from Personal-Use Property
• Tax-Free Savings Accounts (TFSAs)
• Around the Courts

• HST Rate Changes
• Tax Breaks for Persons with Disabilities
• Do you Make Donations to U.S. Charities
• Gasoline Tax Refund for Charities and for Persons with Physical Disabilities
• Spousal Support — Payments to Third Parties
• Can You Sue the CRA
• Around the Courts

• Effects of new or amended standards and interpretations (IAS 8.28)
• IFRIC 21 Levies
• Annual Improvements to IFRSs (2011-2013 Cycle)
• New or amended standards and interpretations not applied (IAS 8.30)
• Annual Improvements to IFRSs (2010-2012 Cycle)
• Amendments to IAS 19 “Defined Benefit Plans: Employee Contributions”
• Amendments to IFRS 11 “Accounting for Acquisitions of Interests in Joint Operations”
• Amendments to IAS 16 and IAS 38 “Clarification of Acceptable Methods of Depreciation and Amortisation”
• Amendments to IAS 16 and IAS 41 “Agriculture: Bearer Plants”
• Annual Improvements to IFRSs (2012-2014 Cycle)
• Amendments to IAS 1 “Disclosure Initiative”
• Amendments to IAS 27 “Equity Method in Separate Financial Statements”
• Amendments to IFRS 10, IFRS 12 and IAS 28 “Investment Entities”
• Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between an Investor and its Associate or Joint Venture”
• IFRS 14 “Regulatory Deferral Accounts”
• IFRS 15 “Revenue from Contracts with Customers”
• IFRS 16 “Leases”

IASB

• Draft Interpretation DI/2015/1 on taking into account uncertainty over income tax treatments
• Draft Interpretation DI/2015/2 on currency translation
• Leases – current developments regarding the effective date
• IASB issues Exposure Draft on Annual Improvements to IFRSs 2014-2016 Cycle
• IASB issues draft on limited amendments to IAS 40
• IASB proposes narrowly worded amendments to pension accounting
• IASB issues Exposure Draft on Conceptual Framework
• First-time application of the amendments to IFRS 10 and IAS 28 to be postponed indefinitely
• Other Standard Setters
• ESMA issues final Guidelines on Alternative Performance Measures

Adoption of IFRS standards by the EU

• EU Endorsement
• EU Endorsement Status Report
• IFRS 9 – EU endorsement recommended
• IFRS 14 will not be endorsed in the EU

• Proposed Amendments to Donation Rules for Estates
• The Dividend Tax Credit
• Taxation and Partnerships
• Low Interest Employee Loans
• Replacement Property Rules
• Around The Courts

• The “First-Time” Home Buyer’s Credit
• Capital Gains or Income?
• Court Cases – Why Are They Important?
• Around The Courts

• 2016 Amounts for Employee Car Allowances and Benefits
• Principal Residence Exemption
• Allowable Business Investment Losses (ABILs)
• Foreign Investment Reporting
• Prescribed Interest Rates
• Around The Courts

• Draft Legislation For 2016 Tax Changes
• Finance Proposes Changes To Rules Governing Spousal and Similar Trusts
• Tax-Free Transfers Of Property To Your Corporation 5 Capital Dividends
• Around The Courts