Professional Incorporation Update

March 17, 2006 | | Read More

“Holding companies cannot be used to hold shares of a professional corporation.” Further to the recent Tax…

Fairness & Late Filing Penalties

March 10, 2006 | | Read More

“Late-filing penalties were referred back to CRA because all taxes were paid.” In the recent case of Bremer (2006…

Stock Option Deductions

March 3, 2006 | | Read More

“Payments to an employment consultant are not permissible deductions from stock options.” The case of Morin (2006FCA 25) is…

GAAR – Using Attribution to the Taxpayer’s Benefit

February 24, 2006 | | Read More

“Using attribution to your benefit is not GAAR.” In the recent case of Overs (2006 TCC 26), the taxpayer’s…

Due Date of Corporate Taxes

February 10, 2006 | | Read More

“The due date of corporate taxes depends on many factors.” There is a misconception about when corporate…

Professional Incorporation – Doctors’ & Dentists’ Family Members

February 3, 2006 | | Read More

“There are new changes to the OBCA allowing family members to be non-voting shareholders.” On December 22,…

Allowable Business Investment Losses – Payments to Individuals in Trust for Companies

January 27, 2006 | | Read More

“Payments to individuals on behalf of companies may still be ABIL.” In the case of Brand (2005…

Capital Dividend Account (CDA) and Eligible Capital Expenditures (ECE) – Beware

January 20, 2006 | | Read More

“CDA payments related to ECE cannot be paid until the next taxation year.” Dispositions of Eligible Capital…

Withholding Tax Rates to Non-Resident Trusts & Their Beneficiaries

January 13, 2006 | | Read More

“The CRA has revised their policy on payments to non-resident trusts.” In 1987, the CRA issued a…

First GAAR Case After Supreme Court Decision

December 16, 2005 | | Read More

“The Evans case clarifies the practical application of GAAR.” A recent case (Evans) decided by Chief Justice Bowman of…

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STEP CANADA/CRA Roundtables

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Towards Greater Fairness in Taxation: A Model Taxpayer Charter

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Taxation of Trusts and Estates: A Practitioner’s Guide 2024

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Taxation of Trusts and Estates: A Practitioner’s Guide 2022 is an essential handbook and research source for lawyers, accountants, trust administrators, and trust officers. Professionally compiled by an experienced multidisciplinary team, this publication provides comprehensive in-depth commentary on trust and estate planning concepts, and an explanation and discussion of the use of various types of trusts.

Authors: Grace Chow, Ian Pryor

 

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Taxation at Death: A Practitioner’s Guide, 2021

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Taxation at Death is an invaluable resource for practitioners, be they accountants, lawyers, trust officers, insurance professionals or other financial advisors, who are dealing with issues relating to Canadian estate planning, taxation at death including tax return filings, and post-mortem estate planning. Written by two experts in this area with many years of practice experience, this book thoroughly explains the special taxation rules which arise at death

Authors: Grace Chow, Michael Cadesky

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