Capital-Gains Implications of Gifts & Other Non-Arm’s-Length Transactions Deviating from Market Value: Subsection 69(1) of Canada’s Income Tax Act – A Canadian Tax Lawyer’s Analysis
Introduction – Taxation of Capital Gains in Canada Generally, when…
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Tax on Non Arms Length Disposition
A non-arm’s length disposition of capital property such as a…
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A Canadian Tax Lawyer’s Introduction to Business Income vs. Capital Gains
The tax treatment of income varies dependent on the type…
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Deemed Disposition
Changing the use of a capital property from personal to…
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Section 85 Rollovers – Tax Free Transfers
Tax Free Transfers under s85 of the Canadian Income Tax…
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Involuntary Dispositions for Canadian Tax Purposes
Involuntary Dispositions for Canadian Tax Purposes– Canadian Tax Lawyer Analysis…
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Sale of Small Business Shares
Multiply the Availability of the Lifetime Capital Gains Tax Exemption…
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Capital Gains Tax
Disposing of capital assets ? If you dispose of capital…
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Superficial Loss Rules
Introduction Superficial Loss Rules Ontario Income Tax Lawyer Help If…
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Rental Income From Principal Residence
If you earn income from your principal residence, for example…
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