General Anti Avoidance Rules

GAAR assessment cannot give rise to penalties for non-compliance with the technical sections   In…

Published: April 10, 2020

Last Updated: April 10, 2020

Read More

ABIL for Invested Money With Private Corporation

Invested money with a private Canadian corporation?   If you have invested money with a…

Published: April 10, 2020

Last Updated: April 10, 2020

Read More

Transfers From RESP to RRSP

Transfers out of Registered Educational Savings Plan (RESP)   If you have established an RESP…

Published: April 10, 2020

Last Updated: April 10, 2020

Read More

The use of spousal RRSPs during working years

The use of spousal RRSPs during working years permits the higher income spouse to get…

Published: April 10, 2020

Last Updated: April 10, 2020

Read More

Tax Deduction of Child Support Payments

The Canadian Income Tax Act was amended effective April 1997 so that child support payments…

Published: April 10, 2020

Last Updated: January 13, 2022

Read More

Reasonable Salaries to Spouse or Children

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

Published: April 10, 2020

Last Updated: April 17, 2020

Read More

Strategic Use of a Trust’s Tax Loss Carryovers

Trust Tax Planning: Strategic Use of a Trust’s Tax Loss Carryovers—A Canadian Tax Lawyer’s Analysis…

Published: April 10, 2020

Last Updated: April 10, 2020

Read More

Tution Fees For Tax Purposes

Tuition fees deductible for Canadian income tax purposes include fees paid to attend a Canadian…

Published: April 10, 2020

Last Updated: April 10, 2020

Read More

Dismissal Of Tax Evasion Charges

The British Columbia Supreme Court upheld the dismissal of tax evasion charges due to problems…

Published: April 10, 2020

Last Updated: April 16, 2020

Read More