Tax Updates

• Employer-Provided Cars and Taxable Benefits
• Capital Dividends
• New Family Caregiver Credit
• Allowable Business Investment Losses (ABILs)
• Charitable Donations on Death
• Around the Courts

• CRA Access to your Records
• Public Transit Pass Credit Eliminated — Timing
• In Vitro Fertilization as a Medical Expense
• GST/HST on Settling a Business Dispute
• Transferring Shares to your RRSP
• Around the Courts

• Federal Budget Highlights
• Section 85 Tax-Free Rollover to Corporations
• Taxation on Death
• Around the Courts

• Child Care Expenses
• Interplay Between Credits in Respect of Firm Dependents
• Tax Treatments of Options
• Associated Corporations
• Around the Courts

• “Rectification” to Fix Tax Mistakes
• Request a Determination If You Have a Loss
• RRSP, RRIF and TFSA Fees Will Have to be Paid From the Plan
• TFSA Contribution Limits
• Make Money Volunteering for a Charity
• Watch Out for Short Taxation Years
• Around the Courts

• Shareholder Benefits & Loans
• Taxation of Trust & Beneficiaries
• 2017 Automobile Rates for Tax Purposes
• Around the Courts

• Contribute to Your Spouse’s RRSP for More Income Splitting
• Non-Arm’s Length Transfers
• Transfers In and Out of Personal Trusts
• Around the Courts

• Foreign Bank Accounts to be Reported Worldwide
• Do you Have to Charge GST/HST
• Simplified Instalments if You Have the Cash
• Update: Banks Need Not Accept Cheques For Income Tax Payments
• Around the Courts

NOVEMBER 2016

• Changes to Principal Residence Rules For Non-Residents
• New Reporting Rule for Principal Residence
• Income Attribution Rules
• Kiddie Tax on Minors
• New Rules for “Linked Notes”
• Prescribed Interest Rates
• Around the Courts

OCTOBER 2016

• Changes to Eligible Capital Property Rules
• Foreign Exchange Gains and Losses
• What Happens on a Change of Control of a Corporation?
• New Rules for “Switch Funds”
• New Testamentary Trust Rules in Full Swing
• Around the Courts