CRA Update
“audits of HNW individuals still remain a high priority.” At the Canadian Tax Foundation’s Annual Conference in…
Despite Proposed Changes, Scientific Research and Experimental Development (SR&ED) Still Provides Big Benefits for Small Businesses
“it is a good idea to review upcoming SR&ED expenditures and accelerate the spending.” On August 14,…
Changes to the ‘Bump’ Rules for Partnership Interests
“partnerships are still a useful vehicle.” A partnership is a useful form of business organization that has…
When It’s Not So Great to Donate
“The CRA will neither issue a refund nor assess the return.” On October 30, 2012, the Canada…
Will You be ABIL to Use Your Capital Gains Exemption?
“It is important to remember the interaction of ABILs and the CGE.” Under the Income Tax Act, a “business…
Uncommon RRSP Rollovers
“Rollovers of Retirement Plan funds are not only available to spouses or common-law partners.” RRSP’s and RRIF’s…
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,…
Cadesky Tax Books
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STEP CANADA/CRA Roundtables
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Trusts and International Tax Treaties
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