Tax Updates

• 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

SEPTEMBER 2016

• You Can be Liable for a Family Member’s Tax Debts!
• A Tip if You Have a Corporation and No Employment Income
• Banks Must Accept Cheques for Income Tax Payments
• Non-Compliance in the Real Estate Sector
• Around the Courts

August 2016

July 2016