No Attribution On Invesments With CTB

Earned income on investments bought in a child’s name with the Child Tax Benefit Attribution…

Published: March 10, 2020

Last Updated: April 16, 2020

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Creating a stock option in your Canadian corporation?

If you’re creating a stock option in your Canadian corporation for a shareholder, be sure…

Published: March 10, 2020

Last Updated: April 16, 2020

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Proceeds Of Disposition

Payments received for a non-competition agreement as part of the sale of shares of a…

Published: March 10, 2020

Last Updated: October 21, 2022

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Taxation of Settlement Amounts – A Canadian Tax Lawyer

Introduction-The Surrogatum Principle The Canada Revenue Agency’s (CRA) long time policy with regards to settlement…

Published: March 10, 2020

Last Updated: November 19, 2021

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Personal Services Business

A Canadian employee cannot simply resign his employment and start billing for his services through…

Published: March 10, 2020

Last Updated: April 10, 2020

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Self-Represented Taxpayer Has Case Dismissed Before Hearing at Federal Court of Canada – Canadian Tax Lawyer’s Analysis and Comments

Introduction – Glazer v. Canada (Attorney General) (2019 FC 436) Lawrence Franklin Glazer (the “Plaintiff”)…

Published: March 10, 2020

Last Updated: March 16, 2020

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Deductibility Of Farming Losses

Generally, taxpayers may deduct losses from one business or source of income against income from…

Published: March 10, 2020

Last Updated: April 17, 2020

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Rental Income From Principal Residence

If you earn income from your principal residence, for example from renting a room, your…

Published: March 10, 2020

Last Updated: March 17, 2020

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Canadian residents are taxable in Canada on their world income

Canadian residents are taxable in Canada on their world income. This includes income or capital…

Published: March 10, 2020

Last Updated: April 17, 2020

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