Tax Trends
Leaving Canada
“The Canada Revenue Agency has been attacking claims of Canadian non-residence.” If you are leaving Canada permanently,…
Acquisition of Control – Choose Your Trustees Carefully
“It is uncertain whether the CRA’s policy is correct, as it has not been challenged in court.”…
Unpaid Fees
“Even though late filing of the form is allowed, it comes with a tax cost.” It is…
Making Maximum Use of Charitable Donations on Death
“build flexibility into the deceased’s Will.” People often make their most major donations in their Wills. When…
Capital Gains Realized On Emigrating From Canada
“relief from the tax on departure may be available.” Upon ceasing to be resident in Canada, an…
Allowable Business Investment Losses And The Capital Dividend Account
“An ABIL claimed by a corporation reduces the corporation’s CDA.” The recent unfavourable economic conditions have resulted…
Spousal Trust Strategy
“”asset-building” can be particularly effective.” A “spouse trust” can be used in a taxpayer’s Will to defer…
Alter Ego And Joint Partner Trusts
“Such a trust can provide estate planning benefits” Canadian residents who are 65 or older can transfer…
Traps In Crystallizations
“potential pitfalls can result in unexpected, costly mistakes.” Capital gains crystallization transactions usually involve the artificial but…
Rental Property CCA Restriction Applies On Aggregate Basis
“X will lose out on claiming $60 of available losses for the year.” It is common for…
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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