“Investment income can reduce a company’s ability to claim refundable credits.” There is a 35% refundable tax credit on…

“Complicated rules for a simple situation.” When an individual moves from one city to another, the issue…

“Old rules of thumb need to be re-examined carefully.” The changes to the taxation of eligible dividends…

“Sale of sole proprietor can be tax-free with planning.” The first $750,000 of the capital gain on…

“Whether an amalgamation or a wind-up is chosen, the tax consequences may be unintentionally different.” Wind-ups and…

“The processing time of voluntary disclosures will be increased without the completion of Form RC199.” As discussed…

“Shares of foreign corporations may render a corporation ineligible for the capital gains exemption.” Most people are…

“The revised Protocol provides a mechanism for allocating stock option income between the countries.” In annex B…

“Proper planning can result in benefits to both sides.” On October 30, 2007, Federal Finance Minister Jim…

“Tax treatment does not automatically follow the accounting treatment for leasehold inducements.” For accounting purposes, a leasehold…