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…
Read More

Tax on Non Arms Length Disposition
A non-arm’s length disposition of capital property such as a…
Read More

A Canadian Tax Lawyer’s Introduction to Business Income vs. Capital Gains
The tax treatment of income varies dependent on the type…
Read More

Deemed Disposition
Changing the use of a capital property from personal to…
Read More

Section 85 Rollovers – Tax Free Transfers
Tax Free Transfers under s85 of the Canadian Income Tax…
Read More

Involuntary Dispositions for Canadian Tax Purposes
Involuntary Dispositions for Canadian Tax Purposes– Canadian Tax Lawyer Analysis…
Read More

Sale of Small Business Shares
Multiply the Availability of the Lifetime Capital Gains Tax Exemption…
Read More

Capital Gains Tax
Disposing of capital assets ? If you dispose of capital…
Read More

Superficial Loss Rules
Introduction Superficial Loss Rules Ontario Income Tax Lawyer Help If…
Read More

Capital Gains Inclusion Rate Reduced in 2000
The October 17, 2000 mini-budget reduced the capital gains inclusion…
Read More