“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…

“Residence of Trusts.” The Supreme Court of Canada recently confirmed the decisions of two lower courts and…

“it is desirable to minimize the employment benefit and increase the potential capital gain.” Generally, there is…

“”The timing of the RRSP deduction can result in significant tax savings”.” With the 2011 RRSP contribution…

“CRA Revises Joint Venture Administrative Policy.” The Canada Revenue Agency (“CRA”) has issued document 2011-0429581E5 and revised…