2017 Year End Tax Planning for Employees

Amendments to the Income Tax Act – Split Income Rules – Revised Legislation – A…

Published: April 13, 2020

Last Updated: April 13, 2020

Read More

Canadian Transfer Pricing Lawyer Summary

The Canada Revenue Agency (“CRA”) regularly reviews transactions between related corporations when one is Canadian…

Published: April 13, 2020

Last Updated: April 13, 2020

Read More

Salaries For Spouse & Children Deductible

Reasonable salaries to your spouse and children   If you run a business, your spouse…

Published: April 13, 2020

Last Updated: April 13, 2020

Read More

No Probate Fees: Inter Vivos Trust

Probate Fees: Inter Vivos Trust The Canadian Income Tax Act allows a person who is…

Published: April 13, 2020

Last Updated: April 13, 2020

Read More

Lancan Investments Tax Demand For Particulars – Toronto Tax Lawyer Case Comment

Lancan Investments - Facts Lancan Investments Inc v The Queen (2015 TCC 27) was the…

Published: April 13, 2020

Last Updated: June 26, 2020

Read More

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

Read More

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

Read More

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

Read More

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

Read More