News & Events

• Two RDTOH Accounts Starting in 2019
• Accelerated Capital Cost Allowance
• Re-allocation of Proceeds on Sale of
• Land and Building
• Capital Dividends
• Child Care Expenses
• Around The Courts

• Year-End Planning
• Buying a Truck for Your Business
• Near Year-End
• Charities and GST/HST
• Around The Courts

• Leases
• Inter-Corporate Dividends
• Charitable Donations On Death
• Taxation Of Put And Call Options
• Employee Stock Options
• Around The Courts

• Allowable Business Investment Losses
• Deemed Disposition Of Property Upon Death
• Significance Of “Associated Corporations”
• Do You Always Need To File A Tax Return?
• Around The Courts

Welcome to the September 2018 edition of Tax Link.

Tax Link is a Nexia publication that gives the readers access to the latest
updates from across the globe. The articles were sourced from tax
professionals across the network, who provide insightful country information
on both national and international
developments.
This edition contains 12 articles, that vary from EU – Court declares important
German cross border tax provisions to violate EU-law, US Exporters: FDII
Deduction’s in tax reform’s, Cryptocurrency regulations in India, Poland and
Slovakia, UK VAT consequences of ‘no deal’ Brexit , Tax reform in France to
OECD hybrid mismatch rules in Australia.

• Starting A Home Business — Points To Ponder
• The Gst/Hst New Housing Rebate
• “Working Income Tax Benefit” Scams
• Around The Courts

• Superficial Losses
• Rollovers Into Certain Personal Trusts
• Splitting Pension Income With Your Spouse
• Deduction Of Life Insurance Premiums
• Prescribed Interest Rates
• Around The Courts

• Interest Expense And “Disappearing Source” Rule
• Interest Expense and Direct Use Rule
• Transfers Between Related Persons
• Tax-Free Transfers to Your Corporation
• Around the Courts

• Are You a Director of a Corporation? Beware!
• Employee Expenses Claimed by Shareholders — CRA Backs Down from Adler
• Canada Child Benefit to be Indexed Starting July 2018
• Finding the Law
• Around the Courts

• CCPC Passive Investment Income Proposals
• The Income Attribution Rules
• Adoption Tax Credit
• Prescribed Interest Rates
• Around The Courts