Tax Trends
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…
U.S. Citizens in Canada
“U.S. status could eliminate many Canadian tax benefits.” Canada taxes individuals on their worldwide income only if…
Using an RRSP as Security
“Using an RRSP as security for a loan may be a better alternative than cashing in the…
Deductions for Tradespersons’ & Apprentice Mechanics’ Tools
“Two deductions may be available to individuals.” Two deductions may be available to individuals employed as tradespersons…
Electing Out of a Spousal Rollover on Death
“The decision whether to elect out of the spousal rollover can be made on a share-by-share basis.”…
Funding The Testamentary Trust
“When assets are jointly titled, they do not pass through the testator’s estate.” See also TAX TIP…
Testamentary Planning
“You should consider creating a testamentary trust as part of your overall estate plan.” You should consider…
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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