Tax Trends
Overpayment of U.S. Taxes May Prohibit Claim of Foreign Tax Credit
“Taxpayers must ensure that they only pay the withholding rate per the treaty.” In a recent tax…
Supreme Court Decision – Gifford
“This Supreme Court case is relevant for the purchase of intangible assets and interest deductibility.” On February…
Death Benefits
“Tax-free payments are permitted in certain situations..” There are few types of income which escape the grasp…
Subsection 75(2) – Planning To Avoid
“It is important to carefully draft trusts to avoid unwanted results.” Trusts can be a very useful…
Alternative To Alter-Ego Trusts
“Self Benefit trusts may help those under 65 in dealing with probate fees.” In our February 7,…
Planning For the 21-Year Deemed Disposition Rule
“Planning is required before the deemed disposition rules apply.” Most inter-vivos trusts (trusts created during the creator’s…
Partnerships – Not Statute-Barred If No T5013 Filed
“Filing a Partnership Return Ensures Partnership Income becomes Statute-Barred.” A Canadian partnership is required to file an…
Claiming Losses on Shares or Debt
“Shares or debt of corporations can be claimed as a loss..” A taxpayer that holds shares or…
Professional Corporations – Year Ends
“It is possible to restructure to allow a professional corporation to use the alternative method..” Professional individuals…
Financing Fees / Borrowings – Partnership
“When interest is deductible within a partnership and financing fees wind up after..” Members of a partnership…
Cadesky Tax Books
STEP CANADA/CRA Roundtables
Trusts and International Tax Treaties
Taxation of Real Estate in Canada
Towards Greater Fairness in Taxation: A Model Taxpayer Charter
Taxation of Trusts and Estates: A Practitioner’s Guide 2024
Taxation at Death: A Practitioner’s Guide, 2021
Cadesky Tax Firm Brochure
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