Tax Trends
Charitable Remainder Trust
“the guaranteed current use of the donation receipt makes the donation to the CRT attractive.” Many individuals…
Attribution Rules
“”second generation” income is not attributed back to the original transferor.” The Income Tax Act contains many rules that…
Relying on Draft Legislation
“CRA expects taxpayers to comply with draft legislation.” Proposed changes to the Income Tax Act may sit…
Registered Disability Savings Plan (“RDSP”)
“an individual will be able to carry forward unused grant and bond entitlements.” An RDSP is a…
GST/HST On Medical Fees
“GST/HST may apply to other services provided by a practitioner.” It is often thought that all services…
Hiring Non-Residents for Temporary Employment in Canada
“The employer must calculate, withhold and remit tax based on the employee’s Canadian income.” When a non-resident…
U.S. Tax Treatment of Tax-Free Saving Accounts
“Income earned in a TFSA is taxable on a current year basis in the U.S..” The Tax…
Failure to Report a Capital Gain
“One can never know for sure which way the Tax Court will rule.” One “sin of omission”…
Get A Grip
“It may save time and effort for such a CCPC to be treated as a non-CCPC.” Since…
Losing CCPC Status
“it is important to plan in advance.” There are a number of tax implications to consider when…
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
Cadesky Tax Firm Brochure
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