Newsletters
Year 2024
Year 2023
- SMALL BUSINESS TAXATION CHANGES
- UNTIL DEATH DO THEY PART: TAX ISSUES FOR CANADIANS OWNING AND DYING WITH FOREIGN REAL PROPERTY
- FEDERAL TAX INCENTIVES FOR ZERO-EMISSION VEHICLES
- BOUSFIELD V. THE KING: ON ALTERNATIVE ASSESSMENT TECHNIQUES
- FEDERAL BUDGET 2023 HIGHLIGHTS
- PROPOSED TRAVEL EXPENSE DEDUCTION FOR TRADESPERSONS
- PROPOSED TRAVEL EXPENSE DEDUCTION FOR TRADESPERSONS
- DEANS KNIGHT INCOME CORP. V. CANADA AT THE SUPREME COURT: GAAR REVISITED
- WITHHOLDING TAX ON RENT PAYMENTS TO NON-RESIDENTS: THERE IS NO DEFENCE
- WHEN DOES A HOBBY BECOME A BUSINESS?
- DEATH, TAXES, AND FHSAS
- IS THE DUKE FINALLY DEAD? AN ANALYSIS OF THE AUGUST 4 GAAR DRAFT LEGISLATION, AND FHSAS
- AN UPDATE ON THE US NET INVESTMENT INCOME TAX FOR US CITIZENS IN CANADA
Year 2022
- USING LOSSES IN A CORPORATE GROUP: AN OVERVIEW OF LOSS CONSOLIDATION
- UPDATE ON BENEFICIAL OWNERSHIP TRANSPARENCY UNDER THE CBCA, ONTARIO, AND QUEBEC MODELS
- LATEST CHANGES TO THE WAGE, RENT, AND HIRING SUBSIDIES
- PROPOSED IMMEDIATE EXPENSING INCENTIVE
- FEDERAL BUDGET HIGHLIGHTS
- WHAT IS THE DIFFERENCE BETWEEN A TAX ACCOUNTANT AND A TAX LAWYER?
- ARE YOUR CLIENTS PLANNING ON RENOVATING? HERE ARE TWO TAX CREDITS THAT MAY HELP WITH THE COST
- COLLINS FAMILY TRUST
- TRAPS FOR THE UNWARY IN US TREATIES
- CRA MISSES THE BOAT: JACKMAN V. THE QUEEN, 2022 DTC 1057 (TCC)
- FIRST HOME SAVINGS ACCOUNTS
- 2022 ECONOMIC STATEMENT
Year 2021
- CEBA EXPANSION— THINK TWICE BEFORE APPLYING FOR THE ADDITIONAL $20,000
- IMPLICATIONS OF CEBA LOAN FORGIVENESS
- EXCHANGE OF SHARES BY A SHAREHOLDER IN THE COURSE OF A REORGANIZATION OF CAPITAL (S. 86)
- A TAX SEASON LIKE NO OTHER
- FEDERAL BUDGET HIGHLIGHTS
- PARENTAL INFLUENCE OR ABDICATION? THE UK COURTS GRAPPLE WITH CENTRAL MANAGEMENT AND CONTROL 1
- THE TAXATION OF RESTRICTIVE COVENANTS (NON-COMPETE AGREEMENTS)
- ACCESSING THE CAPITAL GAINS TAX EXEMPTION ON A CORPORATE SHARE SALE
- DEANS KNIGHT INTERSECTS BILL C-208: THE MEANING OF CONTROL AND IMPLICATIONS FOR INTERGENERATIONAL TRANSFERS
- RESIDENCY FOR INDIVIDUALS
- CAN AN ESTATE CLAIM A CAPITAL LOSS FROM SELLING A PERSONAL RESIDENCE?
- SIMPLIFIED GST/HST REGISTRATION FRAMEWORK FOR E-COMMERCE
Year 2020
- ATTRIBUTION UNDER 75(2)
- GOD, ATHEISM, RELIGION, AND REGISTERED CHARITIES
- T1 CHANGES FOR THE 2019 TAX YEAR
- COVID-19 UPDATE – 1
- COVID-19 UPDATE – 2
- COVID-19 UPDATE – 3
- COVID-19 UPDATE – 4
- COVID-19 UPDATE – 5
- MAYBE YOU’RE NOT REALLY GILTI, YOU JUST THOUGHT YOU WERE THE FINAL REGULATIONS
- WHAT IS THE EFFECT OF A NIL ASSESSMENT?
- 2020 TAX POLICIES OF THE MAJOR US PRESIDENTIAL CANDIDATES
- CANADA EMERGENCY RENT SUBSIDY AND LOCKDOWN SUPPORT 1
Year 2019
- ACCELERATED CCA AND OTHER MEASURES FROM THE 2018 FALL ECONOMIC STATEMENT
- A SURVEY OF GLOBAL DIGITAL TAX DEVELOPMENTS
- NEW IN 2019: THE CBCA’S BENEFICIAL OWNERSHIP REGISTER
- A TALE OF MISREPRESENTED MISREPRESENTATION
- 2019 FEDERAL BUDGET: MEASURES IN-BRIEF
- PROPOSED STOCK OPTION CHANGES IN BUDGET 2019 — SHIFTING THE GOALPOST
- RECENT INCOME TAX INTERPRETATIONS
- WHO CAN WAIVE COMMON INTEREST PRIVILEGE?
- COMMON REPORTING STANDARDS IN CANADIAN TAX
- THE TAXATION OF EMPLOYEE STOCK OPTIONS AND PROPOSED CHANGES
- TAXATION OF NON-RESIDENT TRUSTS
- TOSI AND EXCLUDED SHARES
- UNNAMED PERSON REQUIREMENT: CRA’S NOT-SO-SECRET WEAPON AGAINST THE UNDERGROUND ECONOMY?