Canadian Income Tax Tests for Factual Non-Arm’s Length

Introduction – Factual Non-Arm’s Length under the Income Tax Act The concept of non-arm’s length…

Published: June 17, 2021

Last Updated: June 17, 2021

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Changing of Corporation’s Fiscal Period: Toronto Tax Lawyer’s Guide

The Fiscal Period of a Corporation – Changing the Fiscal Period of a Corporation The…

Published: June 14, 2021

Last Updated: October 25, 2021

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2021 Updates for T1134: Canadian Tax Lawyer’s Perspective

What is the T1134? The T1134 form is an informational reporting requirement for Canadian taxpayers.…

Published: June 14, 2021

Last Updated: June 14, 2021

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Real Estate Taxation for Canadian Non-Resident Owners

Introduction – Rentals and Dispositions of Real Estate and Canadian taxation In the previous article…

Published: June 4, 2021

Last Updated: June 4, 2021

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GST/HST Zero-Rated & Exempt Supplies: Canadian Tax Lawyer’s Guide

Introduction – The Excise Tax Act and Classifying Supplies A GST/HST registrant must collect and…

Published: June 4, 2021

Last Updated: October 21, 2022

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Specified Foreign Property: Canadian Tax Lawyer’s Guide

Specified foreign property – tax guidance from a Canadian tax lawyer on foreign reporting requirements…

Published: May 31, 2021

Last Updated: October 21, 2022

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Marginal Tax Rates Explained by Toronto Tax Lawyer

Flat vs Marginal Tax Rates Taxpayers are often confused or unclear about the amount of…

Published: May 31, 2021

Last Updated: May 31, 2021

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Income Tax Installment Payments Often Overlooked by Taxpayers

What are Income Tax Installment Payments? For the large majority of Canadians, the concept of…

Published: May 25, 2021

Last Updated: January 31, 2022

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Acquisition of Real Estate: Taxation for Canadian Non-Resident Owners

Introduction – Acquisition of Real Estate and Canadian taxation Purchasing Canadian real estate is often…

Published: May 17, 2021

Last Updated: January 17, 2022

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