Tax Principal Francis Liu outlines best practices when structuring U.S. operations, as well as tips on transferring U.S. assets and financing U.S. subsidiaries.
Tips and Traps for Management Corporations
Are you a director, employee, or independent contractor? Tax Principal Annelie Vistica provides tests and criteria for all of the above, as well as speaking to their respective implications
GST ITC Issues for Public Companies
Tax Principal Jamie Nguyen examines the current landscape and rules for ITCs by holding companies, as well as the CRA’s position on Eligible ITC Claims
Planning at all Stages Including Sale of Business
Partner Les Fabian and Principal Annelie Visitica look at the various stages of a business including selling and retiring, as well as the possibility of family succession.
Ask Bahar – Emerging Markets
Watch what happens when Erez hits the streets to talk with viewers about emerging markets.
The Income Attribution Rules
July 2015 The Income Attribution Rules Inter-Corporate Dividends Superficial Losses Around the Courts
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
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
Employee Stock Options
May 2015
- Employee Stock Options
- Foreign Exchange Gains and Losses
- Caregiver and Infirm Dependant Credits
- Making Tax Instalments
- Earned Income for RRSP Purposes
- Around The Courts
Issue 22
IASB publishes amendments to IFRS 10, IFRS 12 and IAS 28
- IASB publishes amendments to IFRS 10, IFRS 12 and IAS 28
- IASB publishes amendments to IAS 1 – Disclosure Initiative
- Annual Improvements to IFRSs (2012-2014 Cycle)
- Amendments to IFRS 10 and IAs 28 – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
- ED/2014/6 Disclosure Initiative – Amendments to IAS 7
- ED/2014/5 Classification and Measurement of Share-based Payment transactions (IFRS 2)
- ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
- ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses (IAS 12)
- Other Standard Setters
- EFRAG – Draft endorsement advice on IFRS 15 (Revenue Recognition)
- EFRAG – Adoption of IFRS 9 back on the agenda
Adoption of IFRS standards by the EU
- EU Endorsement
- EU Endorsement Status Report
- New rules subject to mandatory adoption as of the 31 December 2014 reporting date
- New rules subject to voluntary adoption as of the 31 December 2014 reporting date
- Standards applicable after the reporting date – so far without EU endorsement