• Taxation Of Employee Stock Options And Upcoming Changes
• Taxation Of Shareholder Loans
• Foreign Exchange Gains And Losses
• Patronage Dividends Of Agriculture Cooperatives
• Around The Courts
  
  

2020 NEWSLETTERS

• RRSP Deduction Limits
• Tax Shelter Dangers
• Business Claiming GST - How To Gaurantee An Audit
• Emigration From Canada
• Around The Courts

• Capital Gain Reserve
• The Capital Gains Exemption
• Person-Use Property Gains And Losses
• Deduction Of Investment Fees
• Change In Use Rules
• Around The Courts

• Taxable COVID-19 Benefits
• Acquisition of Control of Corporation or Trust
• "Zero Coupon" Debt Instruments
• Employee Loans
• Tax Loss? You Need a Source of Income
• Around The Courts

• Would You Like Some Tax Free-Income?
• Some GST And HST Quirks You Might Need To Know
• Tax Breaks For Persons With Disabilities
• Around The Courts

• Forgiven Debt May Have Tax Consequences
• Taxation Of Trusts And Beneficiaries
• Re-Allocation Of Proceeds On Sale Of Land And Building
• Around The Courts

• More On The Canada Emergency Wage Subsidy
• Taxation Of Options
• Associated Corporations And The Small Business Deduction
• How The Dividend Tax Credit Works
• Around The Courts

• COVID-19 Tax Relief
• Interplay Between Spouse, Equivalent To Spouse, And Care Giver Credits
• Allowable Business Investment Losses

• Splitting Pension Income With Your Spouse
• Life Insurance As Collateral - Premiums May Be Deductable
• Charitable Donations On Death
• Charitable Donations On Death For Publicly-Traded Securities
• Donations Made By Spousal Trusts After Death Of Beneficiary
• Federal Budget Delayed
• Carryback Of Estate Capital Losses
  
  

• Update On Charity Donation Tax Shelters
• Deducting Interest Expense
• Leap Year Reminder: Trust Return Deadline
• New Standard For The CRA Needing To Be “Reasonable”
• Don’t Do Too Much Trading In Your TFSA
• International Tax Rules – Massive Changes
• Around the Courts
  
  

• Taxation On Death
• Significance Of Canadian Residency
• Update On Employee Stock Options
• Around the Courts
  
  

• Increased Basic Personal Credit
• Superficial Losses
• Section 85 Rollovers To Corporation
• Around the Courts
  
  

2019 NEWSLETTERS

• Estate Planning And Estate Freezing
• The Tax Cost Of Leaving (Or Losing) Your Job
• Around the Courts
  
  

• Deduction Of Interest Expense
• Spousal And Child Support Payments
• Non-Arm's Length Transfers Of Property
• Around the Courts
  
  

• Income Attribution Rules
• Unused Losses - Carry Them Back or Forward
• Overview of Tax Filing and Payment Dates
• Campground Businesses and the Small Business Deduction
• Around the Courts
  
• Quebec Filing Extension
  
  

• Tax Quiz
• Bare Trust And Nominee Agreements
• Around The Qourts
• Tax Quiz - The Answers
• Erratum August 2019 Tax Letter
  
  

• Taxation Of Partnerships
• Reserves For Accounts Receivable
• Reserves For Capital Gains
• Employee Loans
• Sale Of Debt Instrument With Accrued Interest
• Debt Forgiveness Rules And Insolvent Corporations
• Around the Courts
  
  

• CCPCS And Investment Income
• Change Of Control Of Corporations
• Principal Residence Exemption Including Rental Property
• Foreign Exchange Gains And Losses
• Around the Courts
  
  

• Employee Or Independent Contracting
• Foreign Tax Credit - Make Sure The Foreign Tax Is Mandatory
• GST/HST - Risks Of Dealing With A Shady Supplier
• Around the Courts
  
  

• Federal Budget Highlights
• The Capital Gains Exemption
• Debt Instruments Without Annual Interest Payments
• Apprenticeship Job Creation Tax Credit
• Around the Courts
  
  

• Taxation of Partnerships
• Reserves For Accounts Receivable
• Reserves For Capital Gains
• Employee Loans
• Sale Of Debt Instrument With Accrued Interest
• Debt Forgiveness Rules And Insolvent Corporations
• Around the Courts
  
  

• HST Quiz - Is Your BUsiness Charging It Properly?
• Non-Quebec Businesses Selling To Consumers In Quebec
• When Can The CRA No Longer Reassess You?
• Tax-Free Savings Accounts
• HST Quiz - The Answers
• Around the Courts
  
  

• Debt Forgiveness Rules
• Taxation of Trusts And Beneficiaries
• RRSP vs. TFSA - Where To Contribute?
• Prescribed Automobile Rates For 2019
• Around the Courts
  
  

• Two RDTOH Accounts Starting In 2019
• Accelerated Capital Cost Allowance
• Response To U.S. Coirporate Tax Cuts
• Re-Allocation Of Proceeds On Sale Of Land And Building
• Around the Courts
  
  

2018 NEWSLETTERS

• Year-End Planning
• Buying A Truck For Your Business Near Year-End?
• Charities and GST/HST
• Around the Courts
  
  

• Inter-Corporate Dividends
• Charitable Donations On Death
• Taxation Of Put And Call Options
• Employee Stock Options
• Around the Courts
  
  

• Allowable Business Investment Losses
• Deemed Disposition Of Property Upon Death
• Significance of "Associated Corporations"
• Do You Always Need To File A Tax Return?
• Around the Courts
  
  

• Starting A Home Business - Points To Ponder
• The GST/HST New Housing Rebate
• Working Income Tax Benefit Scams
• Around the Courts
  
  

• ISuperficial Losses
• Rollovers Into Certain Personal Trusts
• Splitting Pension Income With Your Spouse
• Deduction Of Life Insurance Premiums
• Prescribed Interest Rates
• Around the Courts
  
  

• Interest Expense And "Disappearing Source" Rule
• Interest Expense And Direct Use Rule
• Transfers Between Related Persons
• Tax-Free Transfers To Your Corporation
• Around the Courts
  
  

• Are You A Director Of A Corporation? Beware!
• Employee Expenses Claimed By Shareholders
• CRA Backs Down From Adler
• Canada Child Benefit To Be Indexed Starting July 2018
• Finding The Law
• Around the Courts
  
  

• CCPC Passive Investment Income Proposals
• The Income Attribution Rules
• Adoption Tax Credit
• Prescribed Interest Rates
• Around the Courts
  
  

• Federal Budget Highlights
• Shareholder Loans
• Caregiver, Spousal, And Equivalent to Spo Credits
• Around the Courts
  
  

• Last Chance to Get Ahead of Prescribed Rate Increase
• Should You File If You Can't Pay
• Do You Have A Large Bank Account In Another Country
• The GST or HST Component In Settling A Business Dispute
• Around the Courts
  
  

• Low Prescribed Interest Rates: Potential Tax Planning
• Change of COntrol of Corporation
• Loss Carryovers
• Unearned Income
• Prescribed Automobile Rates for 2018
• Prescribed Interest Rates
• Around the Courts
  
  

• Changes To The Income Sprinkling Proposals
• CCPC Investment Income – Still Some Tax Savings Opportunities
• Foreign Exchange Gains And Losses
• Principal Residence Exemption
• Graduated Rate Estates
• Around the Courts
  
  

2017 NEWSLETTERS

• A Wild October
• CRA Drops Plans to Register Tax Preparers
• Change To Market Settlement Rule Affects Year-End Tax Selling
• Year-End Planning
• Around the Courts
  
  

• Employee Discounts
• Personal Use Property
• The Taxation of Partnerships
• Deduction of Car Expenses
• Electronic Distribution of T4 Information Slips
• Around the Courts
  
  

• Capital Gains Exemption And Proposed Changes
• Employee Loans (Including Recent Changes To Home Relocation Loans)
• Taxation Of Dividends
• Transfers Of Property To Trusts
• Around the Courts
  
  

• The July 18 Proposals — New Tax Rules For Small Business
• Convention Expenses
• Last Year To Use Charitable Donation "Stretch" Credit
• Computer Consultants
• Around the Courts
  
  

• Sale Of Building Used For Business Or Rental – Possible Denial Of Terminal Loss
• Canadian Inter-Corporate Dividends
• Small Business Corporation Going Public
• Section 84.1: The Deemed Dividend Trap
• RRSP Home Buyers’ Plan
• Around the Courts
  
  

• Employer-Provided Cars And Taxable Benefits
• Capital Dividends
• New Family Caregiver Credit
• Allowable Business Investment Losses (Abils)
• Charitable Donations On Death
• Around the Courts
  
  

• Cra Access To Your Records
• Public Transit Pass Credit Eliminated — Timing
• In Vitro Fertilization As A Medical Expense
• Gst/Hst On Settling A Business Dispute
• Transferring Shares To Your Rrsp
• Around the Courts
  
  

• Federal Budget Highlights
• Section 85 Tax-Free Rollover To Corporations
• Taxation On Death
• Around the Courts
  
  

• Child Care Expenses
• Interplay Between Credits In Respect Of Infirm Dependents
• Tax Treatment Of Options
• Associated Corporations
• Around the Courts
  
  

• "Rectification" To Fix Tax Mistakes Will Now Be Rare
• Request A Determination If You Have A Loss
• RRSP, RRIF And TFSA Fees Will Have To Be Paid From The Plan
• TFSA Contribution Limits
• Make Money Volunteering For A Charity
• Watch Out For Short Taxation Years
• Around the Courts
  
  

• Shareholder Benefits And Loans
• Taxation Of Trusts And Beneficiaries
• 2017 Automobile Rates For Tax Purposes
• Around the Courts
  
  

2016 NEWSLETTERS

• Paying Non-Residents – Watch Out For Withholding Tax!
• Foreign Bank Accounts To Be Reported Worldwide
• Do You Have To Charge Gst/Hst If You Have Only A Little Business Income??
• Simplified Instalments If You Have The Cash
• Correction: Banks Need Not Accept Cheques For Income Tax Payments
• Around the Courts
  
  

• Changes To Principal Residence Rules For Non-Residents
• New Reporting Rule For Principal Residence
• Income Attribution Rules
• Kiddie Tax On Minors
• New Rules For Linked Notes
• Prescribed Interest Rates
• Around the Courts
  
  

• Changes To Eligible Capital Property Rules
• Foreign Exchange Gains And Losses
• What Happens On A Change Of Control Of A Corporation
• New Rules For Switch Funds
• New Testamentary Trust Rules In Full Swing
• Around the Courts
  
  

• You Can Be Liable For A Family Member Tax Debts
• A Tip If You Have A Corporation And No Employment Income
• Banks Must Accept Cheques For Income Tax Payments
• None-Compliance In The Real Estate Sector
• Around the Courts
  
  

• Moving Expenses
• Loss Carryovers
• Affiliated Persons (For Superficial Loss Rules
• Stock Dividends
• Prescribed Interest Rates
• Around the Courts
  
  

• Deducting your Car Expenses
• Earned Income for RRSP VS Child Care Purposes
• Gains and Losses from Personal-Use Property
• GTS/HST Between Related Corporations
• Tax-Free Savings Accounts (TFSAs)
• Around the Courts
  
  

• HST Rate Chnages
• Tax Breaks For Persons With Disabilities
• Do You Make Donations To US Charities
• Gas Tax Refunds For Charities And Persons With Disabilities
• Can You Sue The CRA?
• Around the Courts
  
  

• Federal Budget Highlights
• The Capital Gains Exemption
• Reserves For Receivables
• Around the Courts
  
  

• Proposed Amendments To Donation Rules For Estates
• The Dividend Tax Credit
• Taxation And Partnerships
• Low Interest Employee Loans
• Replacement Property Rules
• Around the Courts
  
  

• First-Time Home Buyer's Credit
• Capital Gains Or Income
• Court Cases - Why Are They Important
• Around the Courts
  
  

• Draft Legislation for 2016 Tax Changes
• Finance Proposes Changes to Rules Goverining Spousal and Similar Trusts
• Tax-Free Transfers for Property to your Corporation
• Capital Dividends
• Around the Courts