Income Attribution Rules

  • 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

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Tax Quiz

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

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CCPCs and Investment Income

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

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Employee or Independent Contractor?

  • 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

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Taxation of Partnerships

  • 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

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HST Quiz – Is Your Business Charging it Properly

  • HST Quiz – Is Your Business Charging it Properly
  • Non-Quebec Business Selling to Consumers in Quebec
  • When Can the CRA No Longer Reassess You
  • Tax-Free Savings Accounts
  • HST Quiz – The Answers
  • Around The Courts

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Debt Forgiveness Rules

  • Debt Forgiveness Rules
  • Taxation of Trusts and Beneficiaries
  • RRSP vs TFSA – Where to Contribute?
  • Prescribed Automobile Rates for 2019
  • Around The Courts

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