Deemed Disposition

Changing the use of a capital property from personal to business or vice versa gives…

Published: April 13, 2020

Last Updated: April 17, 2020

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Changes to Ontario Business Corporations Act and the New Forfeited Corporate Properties Act

Record Requirements for Real Property and Rules of Forfeiture – Toronto Tax Lawyer Analysis Changes…

Published: April 13, 2020

Last Updated: October 25, 2021

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Losses On Investment in a small business corporation may be claimed as a business investment loss

A corporation is a separate legal entity, so losses that it incurs can’t be claimed…

Published: April 13, 2020

Last Updated: April 26, 2021

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Income Tax Collection Limitation Periods

The Supreme Court of Canada has decided in the Markevich decision that CRA can’t collect…

Published: April 13, 2020

Last Updated: April 16, 2020

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Purchase & Sale Hybrid Transaction Structure

Mergers & Acquisitions –Hybrid Transaction Structure – A Canadian Tax Lawyer Analysis Income Tax Treatment…

Published: April 13, 2020

Last Updated: April 13, 2020

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PayPal CRA Court Order – When Shared Economy Becomes Underground Economy

PayPal CRA Court Order - When Shared Economy Becomes Underground Economy A tax fishing expedition…

Published: April 13, 2020

Last Updated: April 20, 2020

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85.1(1) Share for Share Exchange – A Toronto Tax Lawyer Analysis

85.1(1) Share for Share Exchange – A Toronto Tax Lawyer Analysis The purpose of subsection…

Published: April 13, 2020

Last Updated: October 25, 2021

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Tax Shelters General Info

The last quarter of the year is when many taxpayers traditionally do much of their…

Published: April 13, 2020

Last Updated: November 11, 2021

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CRA Has 10 Years to Collect Tax Debt

CRA cannot enforce a tax debt that is more than 10 years old unless they…

Published: April 13, 2020

Last Updated: April 13, 2020

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