Call Us

905-624-4362

Call Us

905-856-6085

905-625-2633

Call Us

905-856-6085

Call Us

Newsletters

You are here:
Home
Newsletters

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: September 2020 THE FINAL REGULATIONS

WHAT IS THE EFFECT OF A NIL ASSESSMENT?

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?

Year 2018

2017 CANADIAN TAX FOUNDATION ANNUAL TAX CONFERENCE

BACKDATING OF DIVIDENDS

THE MANDATORY REPATRIATION TAX AND INDIVIDUAL US TAXPAYERS

PLEADING NOT GILTI—DEFERRAL STRATEGIES FOR CANADIAN RESIDENT US CITIZENS

CCPC PASSIVE INVESTMENT INCOME SAGA COMES TO AN END

21-YEAR TAX ISSUES AND THE NON-SPECIALIST ADVISOR—PART 1

21-YEAR TAX ISSUES AND THE NON-SPECIALIST ADVISOR—PART 2[1]

21-YEAR TAX ISSUES AND THE NON-SPECIALIST ADVISOR—PART 3[1]

21-YEAR TAX ISSUES AND THE NON-SPECIALIST ADVISOR—PART 4[1]

THE PASSIVE INVESTMENT RULES AND THEIR ASSOCIATES

AN OVERVIEW OF THE NEW TAX REPORTING RULES FOR TRUSTS

TAX ON SPLIT INCOME: APPLICABILITY FOR INVESTMENT AND HOLDING COMPANIES

Year 2017

CANADA (ATTORNEY GENERAL) V. FAIRMONT HOTELS INC

PERSONAL TAX SEASON PREVIEW

CANADIAN TAX FOUNDATION ANNUAL CONFERENCE— CRA ROUNDTABLE QUESTIONS

TRUSTS AND SECTION 160 — THE YU V. THE QUEEN DECISION

BUDGET 2017 — SHOTS ACROSS THE BOW — AND SOME DIRECT HITS. . .

1245989 ALBERTA LTD.: TAX COURT APPLIES GAAR TO PUC AVERAGING TRANSACTION1

TAX TREATMENT OF NON-ARM’S LENGTH TRANSFER FOR $1: SALE OR GIFT?

AMENDMENTS TO THE TAXATION OF DERIVATIVES

THE EXPANSION OF THE DIVIDEND STRIPPING RULES

CANADA’S NEW ESTATE TAX

KEEPING UP WITH THE PRIVATE CORPORATION TAX PROPOSALS

CANADA ROWS BACK ON SMALL BUSINESS TAX REFORM: WHAT WE KNOW SO FAR

Year 2016

Some Noteworthy Cases Decided In 2015
Update On The Exemption For Non-Residents From Payroll Withholding
NRT Tax Traps And The Non-Specialist Advisor 1
Sell Now ( How The Budget Will Impact Business Owners Exit Strategies )
NRT Tax Traps And The Non-Specialist Advisor 2
NRT Tax Traps And The Non-Specialist Advisor 3
NRT Tax Traps And The Non-Specialist Advisor 4
CRA Views On Taxable CND Property Determinations Involving Subsidiaries
Divorcing Uncle Sam: Tax And Immigration Process Of Renouncing US Citizenship
Considerations Relating To A Short Taxation Year
Notable Cases In The Past Year

Year 2015

2014 Canadian Tax Foundation Annual Conference
Direct Notification of A Taxpayer Negates The Impossibility of Action
Accidental Americans – Small Light In The Obama Budget
The Effective Use of Trusts In Connection with Income Splitting (Part 1-4)
The Effective Use of Trusts In Connection with Income Splitting (Part 2-4) 2
The Effective Use of Trusts In Connection with Income Splitting (Part 3-4)
FBar Filing for Non-Americans
Taxpayers Obliged To Provide Tax Accrual Working Papers During An Audit
A Further Revision To The Definition Of Tax Shelters
Must A Dissolved Corporation Be Revived Before It Can Pursue A Tax Appeal?
Ratification: Specific Intent? General Intent? What Is The Test – Part 1
Ratification: Specific Intent? General Intent? What Is The Test – Part 2

Year 2014

Canada Supreme Court “True Intention” of Parties Applied to Rectify Written Agreements.
Sell Now ( How The 2014 Budget May Impact On Small Business Owners’ Exit Strategies )
The General Anti-Avoidance Rule: CRA Discussions on GST Matters
Can Transfer Pricing Rules Be Applied To An Arm’s Length Sale?
Interest Deductibility – Has The Bar Been Raised For Share Purchases?
2014 Step Canada Roundtable – Part 1
2014 Step Canada Roundtable – Part 2
What Is An “Avoidance Transaction”?
Evidentiary And Procedural Matters In The Tax Court Of Canada
Federal Government Introduces Economic Action Plan 2014 No.2 Again
The Trust is Dead, Long Live The Trust
Tax Tips & Traps – 2014 Third Quarter
Tax Tips & Traps – 2014 Fourth Quarter
Tax Tips & Traps – 2014 Year-End Tax Planning

Year 2013

Income Tax Legislation
Selected Tax Issues and Traps Associated With Estate Freezes (1)
Selected Tax Issues and Traps Associated With Estate Freezes (2)
2013 Federal Budget
Selected Tax Issues and Traps Associated With Estate Freezes (3)
Selected Tax Issues and Traps Associated With Estate Freezes (4)
Department Of Finance Invites Comments On Proposed Trust Measures
Focus On Current Cases
Dispositions Of Partnership Interests
Form Still Matters…Right?!
Notice Of Ways And Means Motion Tabled
Escrow Arrangements In Acquisition Agreements: What Are You Creating?
2013 Canadian Tax Foundation Roundtable

Year 2010

Trouble With Trusts
New Year’s Dates To Remember
10 Years After – Tax In The New Millennium
2010 Provincial Budgets
Close Encounters With The CRA – Part A
2010 Federal Budgets
Close Encounters With The CRA – Part B
EI Premium Rates and Maximum Insurable Earnings Projected
Is A Family Trust Vulnerable To The CRA? Some Warning Signs
Alberta Personal Information Protection Amendments Now Law
Is A Family Trust Vulnerable To The CRA? More Warning Signs
Proposed Changes To Deferred Stock Option Benefits
Estate Cases Raise Taxing Issues
The CRA Introduces Simplified Logbook For Motor Vehicle Expenses
Restrictive Covenants – Last Of The Unholy Trinity
CRA Q&A Concerning Employee Stock Options
New Offshore Trust Case Is Relevant to Tax Preparers

Year 2009

News From The US – Payroll Cards Gain Widespread Acceptance
Tax Free Saving Accounts – Last Words
Year End 2008 and New Requirements For 2009
My Holiday Tax Reading
New Year’s Dates To Remember
Personal Tax Planning — Spousal Flips And Income-Splitting Loans
Federal Budget Follow-Up — Effective Date For Personal Tax Increases
Tax-Free Savings Accounts
2009 Budget Season
Tax Planning in a Downturn – Part II
Federal Labour Standards Review Returns . . . With More Discussion
Corporate Deferral Strategies, Dalton McGuinty and Joe the Plumber
Discounting Taxable Benefits
Tax and Family Business Succession Planning — What’s New
Taxable Benefits – CRA Eliminates some Of The Administrative Burden
Refreezes
Payroll And The H1N1 Influenza Pandemic
Some Thoughts on Estate Plans
Director’s Liability – Where A Corporation Is Dissolved And Then Restored
Spousal Trusts
2009 Budget Season – The Budget Season That Won’t Quit
Succession Planning – Intergenerational Cash-Outs
Preliminary EI Rates Set – Chief Actuary Reports To EI Commission
Tax And Family Business Succession Planning
Prince Edward Island Reforms Employment Standards
New Case Stresses Family Business Corporate Governance
Year End 2009 And New Requirements for 2010

Year 2008

Can’t Always Get What You Want: 2007 Tax Cases
Ontario’s New Public Holiday – Family Day
The Capital Gains Exemption: Keep It Pure
2008 Budget Season
Private Corporation And Their Shareholders – Brave New Tax World
Remittance Of Source Deductions And Penalties
Stranger Than Fiction – The Bizarre New World of Share Sales
Leaves Of Absence Revisited – Expansion Continues
Eligible Dividends – A Prediction
Administration Of Life Income Fund
Tax And Family Business Succession Planning – A Checklist
New Brunswick’s Tax System – Review: Discussion Paper Released
SIB Rules And Employees Of Partnerships: Next Time Maybe An Announcement
Supreme Court Upholds Mandatory Retirement Policy In Bona fide Pension Plan
The Purchase Of A U.S. Vacation Property – A Complicated House Deal
Federal Wage Earner Protection Program In Force
Suddenly, This Summer: Selected Tax Developments
Can An EI Benefit Be A Taxable Benefit If The Taxpayer Does Not Enjoy It?
Valuation And Family – Business Share Structure – Some Musings
Preliminary 2009 EI Rates Set – Chief Actuary Reports To EI Commission
Tax Planning In A Downturn

Year 2007

The Civil Penalties – Six Years On
Withholdings Tax Obligations On Remuneration Paid to Non-Residents (NR)
Revealed – New Tax And Estate Planning Issues
The Implications Of Withholding Requirements On NR Providing Services in Canada
Aging Boomers Up The Estate Planning Ante – Part 1
P.E.I. Employment Standards Review – Significant Changes Recommended
The Federal Budget’s Interest Restrictions – Clear & Present Danger?
Spring Has Sprung And So Have The Students
Aging Boomers Up The Estate Planning Ante – Part 2
Individual Liable As A De Facto Corporate Director – Failure To Remit Source Deductions
Clear And Present Danger – The Saga Continues
Leaves Of Absence Continue To Expand
Heavy Case Load
Federal Government Introduces A Taxpayer Bill Of Rights And A Taxpayers’ Ombudsman
Mr. Flaherty, Tear Down These Rules
In With The Old … And Out With Mandatory Retirement In British Columbia
Alter Ego And Joint Partner Trusts: Some Issues – Part 1
Progress Of Legislation
Alter Ego And Joint Partner Trusts: Some Issues – Part 2
Preliminary 2008 EI Rates Set – Chief Actuary Reports To EI Commission
The Economic Statement: Some Comments
Director’s Liability – Dissolved Corporation, Limitation Period and Due Diligence
Revealed – Lucrative Tax Loss Strategies
Year-End 2007 And New Requirements for 2008

Scambellone Associates Inc.

Request A Consultation

Thank You. We will contact you as soon as possible.