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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Tax Consequences of Bitcoin Mining

What is Bitcoin and Bitcoin Mining? Bitcoin is a decentralized cryptocurrency that records transactions in…

Published: February 1, 2022

Last Updated: February 1, 2022

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Changes to Ontario Estate Law

Introduction – Changes to Ontario Estate Law Following the enactment of Bill 245, significant changes…

Published: January 31, 2022

Last Updated: October 21, 2022

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Canadian Income-Tax Implications of Cryptocurrency Airdrops – Canadian Tax Guidance from a Canadian Tax Lawyer

Introduction – Circulating a New Cryptocurrency Token: The Cryptocurrency Airdrop When a cryptocurrency-platform developer creates…

Published: January 31, 2022

Last Updated: November 7, 2022

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Taxation of Cryptocurrency Stablecoins – Guidance from a Canadian Tax Lawyer

The cryptocurrency market has been highly volatile for the past several years. In fact, it…

Published: January 27, 2022

Last Updated: January 28, 2022

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A Canadian Tax Lawyer’s Analysis on When a Taxpayer Cannot Remove TFSA Over-Contributions

TFSA Over-Contribution Tax Individuals have a certain amount they can contribute across all of their…

Published: January 27, 2022

Last Updated: January 27, 2022

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