Tax Trends
Claiming Capital Losses
“It may be advisable for the lender to charge a reasonable rate of interest.” When someone suffers…
Election to Dispose of Property
“There is no prescribed form for the 50(1) election.” The tax treatment of a particular item or…
CRA Announces Policy Changes for Employee Benefits (AMENDED Dec 17, 2009)
“The Canada Revenue Agency (CRA) has announced policy changes for taxable employment benefits for 2009.” The Canada…
Notices of Objection for Individuals
“A taxpayer can object to a notice of assessment even if the assessment agrees to what was…
Election for Accelerated CCA on Buildings
“The eligibility for the higher CCA rate is not automatic.” For buildings or additions constructed after March…
Income Splitting
“Make sure the correct amount of interest is paid by January 30 each year.” When a parent…
Principal Residence Exemption
“If you own more than one property, keeping track of expenses may help in determining which property…
Non-Residents Can Use Subsection 164(6)
“This election will not be available on property held in joint tenancy.” In order to eliminate double…
To TFSA or Not To TFSA: That Is The Question
“The rule of thumb is to invest in an RRSP and use the resultant tax savings to…
Timing of Acquisition of Control
“The failure to elect out of subsection 256(9) can result in unintended results.” Subsection 256(9) of the…
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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