“The ability for a family member to use RRSP funds to assist a relative with a disability…

“it may be beneficial for non-residents to exercise their employee stock options before becoming resident.” When a…

“Identifying eligibility for the DTC can result in thousands of dollars in tax refunds.” One of the…

“Tax practitioners often recommend the use of trusts.” Tax practitioners often recommend the use of trusts in…

“relief from some of the stringent administrative requirements.” We recently discussed Allowable Business Investment Losses (“ABILs”) in Tax…

“certain alterations to a home or incremental construction costs may be eligible for METC treatment.” The types…

“It is also important to consider the various attribution rules that could apply.” Generally, the Income Tax…

“The ‘prohibited investment’ rules… have significantly impacted RRSP and RRIF holdings of private company shares.” Shares of…

“The type of investor can also impact whether an ABIL is available.” An Allowable Business Investment Loss…

“Post Mortem Pipeline Transactions.” As discussed in Tax Tip 10-13, post-mortem tax planning is important for a deceased…