Tax Trends
Be Careful if You Allocate Partnership Income Only to Reduce Tax
“The CRA can reallocate partnership income allocations when they consider the allocations tax motivated.” In the recent…
Transit Pass Credit & Fitness Tax Credit
“The transit pass credit is for 2006 and the fitness tax credit is for 2007.” There seems…
Separate Class for Rental Buildings
“The allocation of purchase price is important on the purchase of rental properties.” When a rental building…
Attribution Rules – Spousal Loans
“Attribution can be avoided on spousal loans in certain situations.” When an individual loans funds to a…
Designation of Eligible Dividends – 2006/2007
“CRA gives guidance on 2006 and 2007 eligible dividend designations.” The CRA recently released some guidance for…
Eligible Dividends – Years Prior To 2006
“Inter-company dividends must be reviewed carefully for years between 2000 and 2006.” The government issued proposed legislation…
Penalty and Refund Changes
“Refunds could be unexpectedly withheld.” The CRA recently sent out a press release highlighting some changes that…
Withholding Tax on Remuneration Paid to Non-Residents of Canada
“Without planning, non-resident employers could be subject to unexpected taxes.” Regulation 102 of the Income Tax Act applies to…
GST on Disbursements
“Taxation of disbursements depends on whether the professional is an “Agent.”.” Are you in a business or…
Sale of Shares Deemed Business Income
“Facts are key to determine tax treatment of share sales, not the classification on the tax return.”…
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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