A Toronto Tax Lawyer Helps You Know the Difference: Management Fees and Personal Service Businesses under the Employer Health Tax Act and Income Tax Act

Introduction – Employee Remuneration or Commericial Partner? When the provincial government of Ontario replaced the…

Published: March 9, 2020

Last Updated: October 25, 2021

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Neuman- rules on income splitting

Income Splitting - Toronto Tax Lawyer Commentary The common income splitting tax planning technique of…

Published: March 9, 2020

Last Updated: March 17, 2020

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Important Income Tax Deadlines for Canadians: Tax Returns, Tax Payments, Objections, and Appeals — A Canadian Tax Lawyer’s Tax Guide

Introduction: Deadlines for Tax Returns, Tax Payments, Tax Objections, and Tax Appeals This article discusses…

Published: March 9, 2020

Last Updated: October 21, 2022

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Dividend Gross-Up and a Dividend Tax Credit Mechanism

Dividend Gross-Up and Dividend Tax Credits – A Toronto Tax Lawyer Analysis Tax Integration and…

Published: March 9, 2020

Last Updated: October 21, 2022

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Double Derivative Tax Liability: How Does Derivate Tax Liability under Section 160 Interact with Derivative Tax Liability of a Director under Section 227.1? Colitto v The Queen (2019 TCC 88) – A Canadian Tax Lawyer’s Analysis

Introduction: Inheriting the Tax Liability of Another Taxpayer Canada’s Income Tax Act contains several rules allowing the…

Published: March 9, 2020

Last Updated: October 8, 2020

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Documents To Claim Abil

If CRA (the Canadian Income Tax Department) has challenged any Canadian income tax returns that…

Published: March 9, 2020

Last Updated: March 17, 2020

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Canadian Tax Lawyer Year End Investment Income Tax Planning Tips

Top 2016 Year End Income Tax Planning Tips by Canadian Tax Lawyer Part 4 This…

Published: March 9, 2020

Last Updated: October 25, 2021

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Capital Gains on Death

There is a deemed disposition of all capital assets on death of a Canadian taxpayer,…

Published: March 9, 2020

Last Updated: April 16, 2020

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Subsection 55(2): The New “Purpose” Test – A Canadian Tax Lawyer’s Analysis

Taxation of inter-corporate dividends has been expanded by amendments to Subsection 55(2) of the Income…

Published: March 9, 2020

Last Updated: March 17, 2020

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