“Eligible pension income relating to the portion of the year in which both spouses were alive can…

“Don’t Ignore the Proposed Restrictive Covenant Legislation.” The restrictive covenant draft legislation (in proposed section 56.4) has…

“Be sure before concluding that the PSB rules do not apply.” With corporate tax rates declining and…

“Transfer to the guardian for an incapacitated child will not be taxable.” The Income Tax Act allows…

“Opportunities for your clients.” Many professionals are not well versed in the complicated area of medical and…

“Complicated rules for a simple situation.” When an individual moves from one city to another, the issue…

“Sale of sole proprietor can be tax-free with planning.” The first $750,000 of the capital gain on…

“Whether an amalgamation or a wind-up is chosen, the tax consequences may be unintentionally different.” Wind-ups and…

“Shares of foreign corporations may render a corporation ineligible for the capital gains exemption.” Most people are…

“The revised Protocol provides a mechanism for allocating stock option income between the countries.” In annex B…