Tax Trends
Bursaries and Scholarships
“Generally, bursaries are included in income and a deduction for the same amount is allowed.” The tax…
Third-Party Civil Penalty
“this is not the last word on the matter.” Section 163.2 of the Income Tax Act imposes a penalty…
Proposed Changes to Thin Capitalization Rules
“in many cases a portion of existing debt can be converted to equity.” With interest being tax…
Farm Losses
“the SCC corrected its previous interpretation of the combination test.” In the recent case of Canada v. Craig,…
IRS Streamlined Filing Procedures
“These procedures became effective on September 1, 2012.” In Tax Tip 12-18 we explained that the IRS had introduced…
Retiring Outside Canada? Don’t Stay Tax Resident Here
“Residency is based on common law and case law.” Many Canadians retire outside Canada, often seeking a…
Opting Out of Spousal Rollovers
“a taxpayer can opt out of this “rollover” rule.” When capital property is transferred to a taxpayer’s…
Home Buyer’s Plan Withdrawals
“The ability for a family member to use RRSP funds to assist a relative with a disability…
Coming to Canada with Stock Options
“it may be beneficial for non-residents to exercise their employee stock options before becoming resident.” When a…
The Disability Tax Credit
“Identifying eligibility for the DTC can result in thousands of dollars in tax refunds.” One of the…
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
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