Terminal Losses For Estates
“Terminal losses in the first year of an estate can be applied in a terminal return..” Many…
Using Stop-Loss Rules To Your Benefit
“Spousal transfers can result in transfer of cost base..” There are a number of rules to ensure…
Deferral of Tax Payments on Death
“If the proper elections and arrangements are made, tax payments on death can be deferred..” There is…
All or Substantially All – What Does It Mean?
“CRA’s interpretation may not be same as the Tax Court’s..” There have been a number of recent…
U.S. Corporate Filing Requirements
“Treaty protection does not mean there are no US tax filings..” For those clients who operate in…
Revised Stop-Loss Rules For Post Mortem Planning
“Proposed rules allow post mortem estate planning..” Subsection 40(3.6) is a stop-loss rule that defers the recognition…
2005 Tsunami Donations Can Be Used in 2004
“Donations must be to certain charities only, before January 12, 2005..” The Canada Revenue Agency recently announced…
Large Corporations Tax Issue
“Un-presented cheques should not be included in taxable capital..” In the recent case of Canadian Forest Products…
Single Purpose Corporations – New Proposals
“CRA has issued a new administrative policy on single purpose corporations that own US property..” In the…
CRA Disputes
“Information available for a notice of objection..” Whenever a taxpayer or his/her representative is dealing with the…
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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