The Income Attribution Rules

July 2015 The Income Attribution Rules Inter-Corporate Dividends Superficial Losses Around the Courts The Income Attribution Rules March 28th, 2017admin

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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

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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

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Major Changes Affect Will Planning

April 2015

  • Phase-Out Of LSVCC Credit
  • Proposed Changes For Eligible Capital Property
  • Automobile Expenses
  • 2015 Amounts For Employee Car Allowances And Benefits
  • Change of Control of Corporation and Similar Rules for Trusts
  • Prescribed Interest Rates
  • Around The Courts

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Major Changes Affect Will Planning

March 2015

  • Major Changes Affect Will Planning
  • CRA Online Services
  • Registration of Tax Preparers to Start in 2016-2017
  • GST/HST – Risks of Dealing with a Shady Supplier
  • Severe Penalty for Repeated Unreported Income
  • Around The Courts

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Tax Brackets and Credit Amounts For 2015

February 2015

  • Tax Brackets and Credit Amounts For 2015
  • Personal Use Property
  • Carrying Losses Over To Other Years
  • Testamentary Trusts: Last Year For Preferential Taxation
  • Prescribed Interest Rates
  • Around The Courts

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Moving Expenses

January 2015

  • Moving Expenses
  • Taxation of Spousal and Similar Trusts
  • Capital Gains Exemption
  • Partnership Information Returns
  • Around The Courts

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