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Searching Content indexed under Tax by MaryAnne Loney ordered by Published Date Descending.
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Taxing Business Visitors
Typically, foreign nationals require Work Permits before they can conduct any work in Canada. However, where a foreign national is entering Canada to perform international business activities...
Canada
12 Dec 2019
2
Proposed Changes To Foreign Affiliate Dumping Rules: Individuals, Trusts And Estates May Now Be Caught
The government is proposing changes to the Income Tax Act which could impact many Canadian corporations with foreign affiliates.
Canada
23 Sep 2019
3
5 Tips For Limiting The Amount Corporations And Their Shareholders Pay The CRA
Doing both tax planning and tax dispute resolution for small and medium sized corporations I have had the opportunity to see clients through all stages of their interactions ...
Canada
10 Apr 2019
4
What Do The New Tax On Split Income ("TOSI") Rules Mean For Trusts?
A recent tax change that has gotten a lot of attention is the tax on split income, or "TOSI". Through design or inadvertently, many trusts will be affected by these rules.
Canada
31 Jan 2019
5
It's A Good Time To Review Your Tax Planning
There have been dramatic changes to the Income Tax Act since 2014, the most recent of which have only come into effect in 2018.
Canada
11 Sep 2018
6
Budget 2018 – Legislation Affecting Private Corporations – The Passive Investment Income Measures
On February 27, 2018 the Government of Canada presented its 2018 budget. Along with spending plans, the Government also presented the next round of legislation to address their concerns with perceived advantages of using private corporations.
Canada
2 Mar 2018
7
Finance Releases Updated Legislation To Limit Income Splitting
On December 13, 2017, the Government released updated proposed legislation in respect of the tax on split income ("TOSI"). This legislation is a revision to the proposed changes introduced in July, 2017
Canada
18 Dec 2017
8
Update On July 18th Proposed Tax Changes Affecting Private Corporations – What You Should Consider Doing Before The End Of 2017
On July 18, 2017 the federal government released a paper detailing three proposed changes to the Income Tax Act affecting private corporations.
Canada
7 Nov 2017
9
Is This The End Of Tax-Motivated Family Trusts?
Proposed tax changes affecting private corporations will significantly reduce the tax advantages of owning shares of corporations in family trusts.
Canada
16 Aug 2017
10
Estates May Need To Take Steps To Trigger Losses During First Year
Proposed tax amendments have significantly limited options available for dealing with shares of private corporations in estates. Executors may now need to take active steps to trigger losses...
Canada
14 Aug 2017
11
Legal Representatives Beware - You Can Be Personally Liable For Taxpayer's Tax Debts
According to subsection 159(1) of the Income Tax Act (the "Act"), legal representatives jointly and severally, or solidarily liable for a taxpayer's tax liability while they are the legal representative...
Canada
30 Jan 2017
12
New Principal Residence Exemption Rules
On October 3, 2016 the Federal Government proposed changes to the Income Tax Act (the "Act") and administrative policies that will impact claiming the principal residence exemption.
Canada
25 Jan 2017
13
A Director's Resignation Must Be Signed And Delivered
Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions.
Canada
14 Oct 2016
14
A Director's Resignation Must Be Signed And Delivered
Under the Income Tax Act, the Employment Insurance Act, and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions or GST.
Canada
10 Oct 2016
15
Amalgamating Your Two Professional Corporations - The Time Is Now
In June 2016 we sent out an alert regarding the changes in the Income Tax Act which stated that the tax advantages of a common corporate structure used by professionals...
Canada
21 Sep 2016
16
Should You Consider Amalgamating Your Two Professional Corporations?
In many cases, on January 1, 2017, it will no longer be worth the administrative costs associated with having 2 PCs.
Canada
1 Jul 2016
17
Changes To The Income Tax Act Place New Risks On Intercorporate Dividends
Intercorporate dividends are traditionally a very common tool for tax planning.
Canada
30 Jul 2015
18
Significant Tax Changes To Estate Trusts
Effective on January 1, 2016, there will be significant changes to the manner in which trusts created under a will are subject to income tax.
Canada
6 Feb 2015
19
Taxation Of Litigation Damages
Whatever the circumstances and whatever the party's status, as either plaintiff or defendant, it is important to ensure that the tax consequences of potential damages are taken into account, either as part of trial strategy or in settlement discussions.
Canada
10 Jul 2013
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