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Searching Content indexed under Tax by Darryl Antel ordered by Published Date Descending.
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A Non-Retroactive Rectification Order? Anderson Rectifies Agreement But Not Agreed Transaction
Taxpayers who erroneously record an agreement in a manner that (per the erroneous documentation) would cause unintended tax consequences to arise may find relief in the equitable remedy of rectification.
Canada
1 Nov 2016
2
Section 84.1: What Brought Poulin And Turgeon To The Table?
Section 84.1 of the Income Tax Act , in its current form, was introduced in 1985, and the provision has always been a source of heartburn for planners.
Canada
25 Aug 2016
3
Think The New Small Business Deduction Rules Don't Affect You? Think Again!
Proposed amendments to the Income Tax Act introduced in the 2016 Federal Budget will significantly alter the Small Business Deduction (SBD) scheme for taxation years that begin following March 21, 2016.
Canada
25 Jul 2016
4
Independent Contractors – Read This Before Incorporating
In Greek mythology, Icarus flew with wings made of feather and wax but he was overly-ambitious.
Canada
2 Dec 2014
5
Designating Excessive Capital Dividends As Eligible Dividends
Canada’s Income Tax Act (the "Act") strives to achieve equality and neutrality in the taxation of income earned:
Canada
6 Nov 2013
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