Tax Trends
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…
Pension Income Can Be Split in Year of Death
“Eligible pension income relating to the portion of the year in which both spouses were alive can…
Restrictive Covenants
“Don’t Ignore the Proposed Restrictive Covenant Legislation.” The restrictive covenant draft legislation (in proposed section 56.4) has…
Personal Service Businesses
“Be sure before concluding that the PSB rules do not apply.” With corporate tax rates declining and…
Transfer of Life Insurance to a Child
“Transfer to the guardian for an incapacitated child will not be taxable.” The Income Tax Act allows…
Medical and Disability Related Matters
“Opportunities for your clients.” Many professionals are not well versed in the complicated area of medical and…
Moving Expenses
“Complicated rules for a simple situation.” When an individual moves from one city to another, the issue…
The Capital Gains Exemption And Incorporating Professionals
“Sale of sole proprietor can be tax-free with planning.” The first $750,000 of the capital gain on…
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
Experience. Excellence. Delivered.
Subscribe to the Cadesky Tax Newsletter
Free of charge and delivered straight to your inbox.