A Canadian Tax Lawyer’s Guidance on the OECD BEPS Project

What is the BEPS Project? Have you ever heard of the “Double Irish, Dutch Sandwich”?…

Published: March 2, 2022

Last Updated: March 4, 2022

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Virtual Witnessing of Wills and Powers of Attorney in Ontario : Canadian Tax Lawyer’s Guidance

Virtual Commissioning in Ontario Effective August 1, 2020, a regulation was enacted that permits remote…

Published: March 1, 2022

Last Updated: March 1, 2022

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Death, taxes and cryptocurrency – A Toronto Tax Lawyer Analysis

Introduction – Taxation of Cryptocurrency and NFT Cryptocurrencies such as Bitcoin, Ethereum, Ether, Litecoin, Ripple,…

Published: February 25, 2022

Last Updated: February 25, 2022

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Canadian Tax Treatment of Stock Splits and Consolidations – A Canadian Tax Lawyer’s Perspective

What are stock splits and stock consolidations? A stock split is where a corporation exchanges…

Published: February 23, 2022

Last Updated: March 4, 2022

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Taxation of Gifts in Canada – A Canadian Tax Lawyer Analysis

What is Income for Canadian tax purposes? Defining what constitutes income for tax purposes is…

Published: February 23, 2022

Last Updated: February 23, 2022

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Payment of Insurance Premiums as Shareholder Benefits – A Canadian Tax Lawyer’s Guide to Boyd B. Harding v The Queen

Introduction: Shareholder Benefits Under subsection 15(1) of the Canadian Income Tax Act, a distribution of…

Published: February 15, 2022

Last Updated: February 15, 2022

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How to Use BVI or Other Offshore Non-CCPCs to Save Tax on Investment Income – Guidance from a Canadian Tax Lawyer

Most Canadian small businesses operate as CCPCs (Canadian controlled private corporations) which are entitled to…

Published: February 11, 2022

Last Updated: February 21, 2022

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Subsection 164(6) Tax Loss Carryback on Death – A Toronto Tax Lawyer Analysis

Introduction – Deemed Disposition Upon Death and Double Taxation One of the major considerations in…

Published: February 3, 2022

Last Updated: February 3, 2022

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