“X will lose out on claiming $60 of available losses for the year.” It is common for…

“sometimes traditional planning techniques become outdated.” As we alluded to in Tax Tip 10-11, sometimes traditional planning techniques…

“The penalty could apply on a per-item basis.” Over the last few years, the U.S. has significantly…

“”the combined tax bill can be significantly lower than the tax on the salary would be”.” It…

“The 2010 Federal Budget proposes to repeal the employee stock option tax deferral election.” Employee stock options…

“If Mr. X had retained and sold the investment, there would be no tax liability.” Potential unintended…

“Loans to non-residents can cause income inclusions.” Subsection 17(1) of the Income Tax Act (“Act”) is a…

“This withholding tax requirement is often overlooked.” In a recent technical interpretation (2009-0345151E5), the Canada Revenue Agency…

“Early identification and good documentation are critical.” The Scientific Research and Experimental Development (SR&ED) tax credit program…

“Form T1135 includes a certificate of full disclosure to be signed by the taxpayer.” The current T1…