“It may save time and effort for such a CCPC to be treated as a non-CCPC.” Since…

“it is important to plan in advance.” There are a number of tax implications to consider when…

“If these special deadlines are not met on the wind-up of the subsidiary into the parent, significant…

“Identifying unreported capital losses from prior years can result in significant tax savings.” Net capital losses expire…

“Experimental procedures that are not available locally can be eligible.” People who travel outside of Canada for…

“The Canada Revenue Agency has been attacking claims of Canadian non-residence.” If you are leaving Canada permanently,…

“It is uncertain whether the CRA’s policy is correct, as it has not been challenged in court.”…

“IFRS would require a previously unnecessary tax adjustment.” All Canadian publicly accountable enterprises (including all publicly traded…

“Even though late filing of the form is allowed, it comes with a tax cost.” It is…

“Partnerships that never filed before may now have to.” The Income Tax Act requires all partnerships to…