July 2015 The Income Attribution Rules Inter-Corporate Dividends Superficial Losses Around the Courts The Income Attribution Rules March 28th, 2017admin
2015
The 2015 Federal Budget: Nice Changes and New Perspectives
![](https://snpdavidson.wpenginepowered.com/wp-content/uploads/2016/10/Tax-Update-June-2015-1.jpg)
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
Employee Stock Options
![](https://snpdavidson.wpenginepowered.com/wp-content/uploads/2016/10/Tax-Update-May-2015-1.jpg)
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
Major Changes Affect Will Planning
![](https://snpdavidson.wpenginepowered.com/wp-content/uploads/2015/04/Tax-Update-April-2015-1.jpg)
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
Major Changes Affect Will Planning
![](https://snpdavidson.wpenginepowered.com/wp-content/uploads/2016/10/March-2015-Tax-Update-1.jpg)
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
Tax Brackets and Credit Amounts For 2015
![](https://snpdavidson.wpenginepowered.com/wp-content/uploads/2016/10/Feb-2015-Tax-Update-WEB-1.jpg)
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
Moving Expenses
![](https://snpdavidson.wpenginepowered.com/wp-content/uploads/2016/10/Jan-2015-Tax-UpdateV2-1.jpg)
January 2015
- Moving Expenses
- Taxation of Spousal and Similar Trusts
- Capital Gains Exemption
- Partnership Information Returns
- Around The Courts