Tax Trends
When is Debt Uncollectible Debt
“What is required to determine when a debt is uncollectible?.” Claiming an allowable business investment loss (“ABIL”)…
Eligibility for the Tuition Credit
“Do you need a physical presence to be eligible for the tuition credit?.” Paragraph 118.5(1)(b) states that…
Deductibility of Legal Expenses
“Subsection 60(o) allows for the deductibility of legal payments for an objection or appeal for another person.”…
Budget 2006 – Dividend Rates as Promised
“The 2006 Budget has clarified how eligible dividends will be defined.” The Conservative Party has made good…
GST on Property Taxes Paid by Tenants
“Do you have clients who have commercial tenants who pay property taxes directly to the municipality?.” You…
Professional Incorporation Update
“Holding companies cannot be used to hold shares of a professional corporation.” Further to the recent Tax…
Fairness & Late Filing Penalties
“Late-filing penalties were referred back to CRA because all taxes were paid.” In the recent case of Bremer (2006…
Stock Option Deductions
“Payments to an employment consultant are not permissible deductions from stock options.” The case of Morin (2006FCA 25) is…
GAAR – Using Attribution to the Taxpayer’s Benefit
“Using attribution to your benefit is not GAAR.” In the recent case of Overs (2006 TCC 26), the taxpayer’s…
Due Date of Corporate Taxes
“The due date of corporate taxes depends on many factors.” There is a misconception about when corporate…
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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