“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…

“”non-filers can take some comfort that they will not automatically be assessed late filing penalties if they…

“The tax cost plus interest and penalties for non-reporting can be horrendous,.” When a Canadian resident (“Ms….

“such trusts provide for incapacity planning” While an earlier Tax Tip (2010-16) pointed out some of the…

“Often the negative consequences can be avoided by delaying the distributions until after the partnership year-end.” Under the…

“To qualify, the plan must be made available to all employees of the group plan.” Family business…