Tax Trends
RRSP Deductions
“”The timing of the RRSP deduction can result in significant tax savings”.” With the 2011 RRSP contribution…
Joint Venture Fiscal Period Changes
“CRA Revises Joint Venture Administrative Policy.” The Canada Revenue Agency (“CRA”) has issued document 2011-0429581E5 and revised…
Dual Citizens Receive New Guidance from the IRS
“”non-filers can take some comfort that they will not automatically be assessed late filing penalties if they…
Canadian Residents Leaving Canada Permanently – A Key Tax Point
“The tax cost plus interest and penalties for non-reporting can be horrendous,.” When a Canadian resident (“Ms….
Alter Ego Trust as a Will Substitute
“such trusts provide for incapacity planning” While an earlier Tax Tip (2010-16) pointed out some of the…
Negative Adjusted Cost of Limited Partnership Interest
“Often the negative consequences can be avoided by delaying the distributions until after the partnership year-end.” Under the…
Health Care Spending Accounts
“To qualify, the plan must be made available to all employees of the group plan.” Family business…
Deferred Payment of Tax on Death
“The prescribed rate does not fluctuate over the deferral term.” Immediately before death, a taxpayer is deemed…
Child Care Expenses
“amounts paid to grandparents could qualify.” The Income Tax Act allows an individual to claim a deduction for child…
Personal Services Business Corporations Under Attack
“technical amendments will eliminate any current deferral opportunities with PSB’s.” On October 31, 2011, the Department of…
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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