Tax Trends
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…
Change to Post Mortem Planning
“sometimes traditional planning techniques become outdated.” As we alluded to in Tax Tip 10-11, sometimes traditional planning techniques…
Expanded Reporting Requirement For Foreign Assets
“The penalty could apply on a per-item basis.” Over the last few years, the U.S. has significantly…
Personal Service Businesses
“”the combined tax bill can be significantly lower than the tax on the salary would be”.” It…
Transfers of Investments to Corporations
“If Mr. X had retained and sold the investment, there would be no tax liability.” Potential unintended…
Subsection 17(1) Income Inclusions
“Loans to non-residents can cause income inclusions.” Subsection 17(1) of the Income Tax Act (“Act”) is a…
Directors’ Fees Paid to Non-Residents
“This withholding tax requirement is often overlooked.” In a recent technical interpretation (2009-0345151E5), the Canada Revenue Agency…
Scientific Research & Experimental Development
“Early identification and good documentation are critical.” The Scientific Research and Experimental Development (SR&ED) tax credit program…
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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