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Searching Content indexed under Income Tax by Kim G.C. Moody ordered by Published Date Descending.
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1
Proposed Changes To The Canadian Taxation Of Employee Stock Options
As most readers know, in a bit of a surprise announcement the 2019 Federal Budget announced changes to the existing taxation treatment of employee stock option benefits to fully tax certain benefits.
Canada
11 Jul 2019
2
Surprise! Foreign Affiliate Dumping Rules Coming To A Private Business Near You
The Foreign Affiliate Dumping ("FAD") rules, contained in section 212.3 of the Income Tax Act (the "Act"), are 10 pages of the Act that many Canadian advisors ...
Canada
1 Apr 2019
3
2019 Federal Budget – Spend, Spend, Spend, With No Real Competitiveness Measures
Well, the 2019 Federal Budget was released today. Overall, outside of a couple of surprises, the tax content was almost not newsworthy.
Canada
29 Mar 2019
4
It's Time For An Update In The Accounting World
It's time for an update in the accounting profession. Firstly, the use of the title "accountant" should be regulated; and secondly, while we're at it, it's also time for a tax specialization designation.
Canada
16 Jan 2019
5
Morneau's Fall Fiscal Update Disappoints On Tax Competitiveness
Finance Canada's economic update provided a weak response to competitiveness concerns.
Canada
7 Dec 2018
6
How To Not Respond In A Non-Knee-Jerk Fashion To US Tax Reform
Eleven months since the US released and effectuated historical tax reform (and eleven months of listening to the Canadian Department of Finance's standard speaking point stating that they will not respond to US tax reform in a knee-jerk fashion), ...
Canada
23 Nov 2018
7
The Top 6 Canadian Private Client Tax Predictions For 2019
The next calendar year will likely see many tax changes in Canada and the United States.
Canada
15 Nov 2018
8
Is Income Splitting Dead?
And somehow, the villain always seems to be resurrected magically.
Canada
9 Nov 2018
9
Canada's Tax Proposals Read Like A Class-Warfare Manifesto Against Private Businesses
On July 18, the Department of Finance released a blockbuster package of proposed tax law changes aimed at private corporations and their shareholders.
Canada
6 Sep 2018
10
The "Income Sprinkling" Trilogy – V3 Of The Tax On Split Income Proposals
When we think about trilogies, our brains often think about movies and not tax proposals.
Canada
27 Mar 2018
11
The Private Corporation Tax Proposals – A Reflection Of The Last 9 Months (And Where Do We Go From Here?)
Well, the last nine months have been a hell of a ride. I've never experienced anything like it and I hope I never do again.
Canada
14 Mar 2018
12
Private Corporation Tax Proposals Unquestionably Harm "Middle-Class" Business Owners
On July 18, 2017, the Liberal Government announced a significant set of tax proposals purported to close "tax loopholes" and "strategies that can result in high-income individuals gaining tax advantages that are not available to most Canadians."
Canada
30 Aug 2017
13
The Demonization Of Small Business And Their Advisors
That day, and most of my summer since, have been anything but a vacation.
Canada
23 Aug 2017
14
More Proposed Reforms To Small Business Taxation Announced
The federal government continues to implement its agenda in respect of tax changes for small and medium sized private businesses, announcing further measures to increase taxation of this vital sector...
Canada
19 Jul 2017
15
The Impact Of High Personal And Corporate Tax Rates
Recently, I had the honour and pleasure of speaking at one of Canada's premier tax and estate planning conferences.
Canada
22 Jun 2017
16
Whip That WIP: Canada's Proposed Tax Repeal Of A Professional's WIP Exclusion Election
Earlier this week, we provided our summary of the 2017 federal budget released on March 22, 2017. The Budget contained a little-publicized but important tax change for how Canadian professionals...
Canada
29 Mar 2017
17
An Update To The Small Business Deduction Rules, And Some Much-Needed Flowcharts
It has been more than half a year since the Department of Finance announced proposed amendments to the small business deduction (SBD) rules in section 125 of the Income Tax Act (Act) as part of the 2016 Federal Budget.
Canada
12 Dec 2016
18
Significant Changes To The Canadian Principal Residence Deduction
The Department of Finance released a series of measures on October 3, 2016, aimed at "...protecting the financial security of Canadians, supporting the long-term stability of the housing market...
Canada
6 Oct 2016
19
The End Of The Small Business Deduction?
On June 13, 2016, the Organisation for Economic Co-operation and Development (OECD) released its Economic Survey of Canada. There were some interesting comments and criticisms about Canada's overall economy.
Canada
25 Jul 2016
20
2016 Federal Budget Summary And Comments
On the afternoon of March 22, 2016, the new Liberal government introduced its first federal budget (the budget).
Canada
29 Mar 2016
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