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

Canadian Taxpayers Now Report Dispositions Of Their Principal Residence
Requirement to Report Disposition of Principal Residence For the first…
Read More

Payment Of a Bonus
Payment of a bonus from a corporation is subject to…
Read More

Income splitting Transfer Money To a Child
If you transfer money to a minor child and it…
Read More

Tax Free Capital Dividends – Elections and Penalties
Tax Free Capital Dividends – Elections and Penalties – A…
Read More

Departure Tax
Individuals or corporations leaving Canada are subject to what is…
Read More

Tax Free Rollover on Sale of Shares
Tax-free rollover of capital gains on disposition of shares New…
Read More

Non-Resident Disposition Of Canadian Property, s116 Certificate
Disposition of Canadian Property by Non Resident The disposition of…
Read More

Proceeds Of Disposition
Payments received for a non-competition agreement as part of the…
Read More

Capital Gains on Death
There is a deemed disposition of all capital assets on…
Read More