Kiddie Tax Attribution Rules

The “kiddie tax” in section 120.4 of the Canadian Income Tax Act generally applies to…

Published: March 12, 2020

Last Updated: October 21, 2022

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There are no estate or gift taxes in Canada

There are no estate or gift taxes in Canada, so gifts may be given with…

Published: March 12, 2020

Last Updated: April 17, 2020

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Optimizing Medical Expenses Tax Credit Claim Toronto Tax Lawyer Analysis

The Medical Expenses Tax Credit – Optimizing Your Claim – A Toronto Tax Lawyer Analysis…

Published: March 12, 2020

Last Updated: March 16, 2020

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Tax treatment and tax help for Unclaimed Abils

Unclaimed allowable business investment losses (ABILs) are not included in the newly enacted extended 20-year…

Published: March 12, 2020

Last Updated: April 6, 2020

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No Reasonable Expectation of Profit Test

Tax motivated transactions are not prohibited The Supreme Court of Canada has released two cases…

Published: March 12, 2020

Last Updated: March 16, 2020

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A Taxpayer Need Not Answer Questions During a CRA Tax Audit: Minister of National Revenue v Cameco Corporation, 2019 FCA 67

Introduction Tax Audit Questions – MNR v Cameco Corporation MNR v Cameco Corporation (2019 FCA…

Published: March 12, 2020

Last Updated: October 25, 2021

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Stop International Tax Evasion Program

CRA now Pays Whistleblowers The 2013 Federal Budget introduced the "Stop International Tax Evasion Program"…

Published: March 12, 2020

Last Updated: October 1, 2021

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Tax Credit if Renovating your kitchen

If you are renovating your kitchen, Habitats for Humanity will remove kitchen cupboards and appliances…

Published: March 12, 2020

Last Updated: April 17, 2020

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Tax Treatment of US-Owned Canadian ULC – A Toronto Tax Lawyer Analysis

Introduction – Unlimited Liability Company To many people, an unlimited liability company (ULC) may sound…

Published: March 12, 2020

Last Updated: March 16, 2020

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