Tax Guidance for Assignors in Real Estate Assignment Transactions
Tax Guidance for Assignors in a Real Estate Assignment Transaction…
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Lifetime Capital Gains Exemption & Qualified Small Business Corporation Shares
Introduction – Canadian Controlled Private Corporations and the Lifetime Capital…
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Principle Residence Exemption and House Flipping
Hansen v The Queen – A Canadian tax lawyer’s analysis…
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Adventure or Concern in the Nature of Trade in Canada
Overview – Why This Distinction Still Matters for Canadian Taxpayers…
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Taxation for Capital Gains & Capital-Gains Reserve for Future Proceeds
Capital-Gains Tax Planning: Capital-Gains Reserve for Future Amounts Receivable under…
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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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