News & Events

• Increased Basic Personal Credit
• Superficial Losses
• Section 85 Rollovers to Corporation
• Around the Courts

• Estate Planning and Estate Freezing
• The Tax Cost of Leaving (or Losing) Your Job
• Around the Courts

• Deduction of Interest Expense
• Spousal and Child Support Payments
• Non-Arm’s Length Transfers of Property
• Around the Courts

• Income Attribution Rules
• Unused Losses – Carry Them Back or Forward
• Overview of Tax Filing and Payment Dates
• Campground Businesses and the Small Business Deduction
• Around the Courts
• Quebec Filing Extension

• Tax Quiz
• Bare Trust and Nominee Agreements
• Around the Courts
• Tax Quiz – The Answers
• Erratum August 2019 Tax Letter

• Proposed Changes to Employee Stock Option Rules
• Shareholder Loans
• Personal-Use Property
• Transfer of Dividend to Higher Income Spouse
• Reserve for Unearned Income
• Around The Courts

• CCPCs and Investment Income
• Change of Control of Corporations
• Principal Residence Exemption
• Including Rental Property
• Foreign Exchange Gains and Losses
• Around The Courts

• Employee or Independent Contractor?
• Foreign Tax Credit – Make Sure the Foreign Tax Credit is Mandatory
• GST/HST – Risks of Dealing With a Shady Supplier
• Around The Courts

• Taxation of Partnerships
• Reserves for Accounts Receivable
• Reserves for Capital Gains
• Employee Loans
• Sale of Debt Instrument with Accrued Interest
• Debt Forgiveness Rules and
• Insolvent Corporations
• Around The Courts

MARCH 19, 2019 FEDERAL BUDGET TAX HIGHLIGHTS The highlights of the proposed tax changes of the recent Federal budget are outlined below. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. No one should act upon such information without appropriate professional […]