Henson Trusts: Supreme Court Clarifies and Approves

Introduction: What is a Henson Trust? A Henson trust is a type of trust that…

Published: April 10, 2020

Last Updated: April 26, 2021

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What Happens When a TFSA Holder Dies? – A Canadian Tax Lawyer’s Analysis

Introduction A Tax-Free Savings Account (“TFSA”) is a registered investment account that allows a taxpayer to participate…

Published: April 10, 2020

Last Updated: October 21, 2022

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A Canadian Tax Lawyer’s Perspective on Emigration Tax Issues

Emigrating from Canada has a multitude of tax implications including which country can tax particular…

Published: April 10, 2020

Last Updated: May 2, 2023

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Taxation of Marijuana Producers

Taxation of Marijuana Producers– A Canadian Tax Lawyer Analysis The Marijuana Act which was introduced…

Published: April 10, 2020

Last Updated: April 10, 2020

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Individual is entitled to a loss deduction for a previously

In the recent Tax Court of Canada case of Burleigh (2004 TCC 197), the TCC…

Published: April 10, 2020

Last Updated: April 10, 2020

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Employees Profit Sharing Plans

Employees Profit Sharing Plans – The Unknown Benefit   An Employees Profit Sharing Plan (“E.P.S.P.”)…

Published: April 10, 2020

Last Updated: April 10, 2020

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Corporate Attribution To Prevent Income Splitting

Corporate Attribution To prevent income splitting the Canadian Income Tax Act contains rules that reallocate…

Published: April 10, 2020

Last Updated: April 10, 2020

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Legal Fees Tax Deduction for Child Support Orders

In two recent technical interpretations, CRA (the Canada Revenue Agency) concedes that legal fees incurred…

Published: April 10, 2020

Last Updated: April 10, 2020

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Transactions In Stock Options For Public

Employee stock options for a public company are subject to Canadian income tax, and Canada…

Published: April 10, 2020

Last Updated: April 10, 2020

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