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Searching Content indexed under Capital Gains Tax by Moodys Gartner Tax Law LLP ordered by Published Date Descending.
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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
2
A Critical Review Of Recent Canada Revenue Agency Views On TOSI And How To Use Them To Your Advantage
Since coming into effect at the start of 2018, the new "tax on split income" or "TOSI" rules have been a source of anxiety for financial professionals advising private business owners due to its broad scope and complexity.
Canada
4 Feb 2019
3
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
4
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
5
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
6
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
7
Private Corporation Announcements, October 16-20, 2017
After a flurry of submissions—more than 21,000—to the Department of Finance regarding the July 18, 2017 private corporation tax proposals, the minister of finance made a number of announcements between October 16 and 20.
Canada
16 Jan 2018
8
Income Splitting: Is It Time To Re-Visit A 1966 Canadian Tax Reform Idea?
On July 18, 2017, a blockbuster package of proposed tax law changes (the "proposals") aimed at private corporations and their shareholders, was released by the Department of Finance.
Canada
10 Aug 2017
9
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
10
Renouncing U.S. Citizenship Or Giving Up A Green Card: Why And How To Consider It
The United Kingdom and the United States share a strong bond, and U.S. citizenship or permanent resident status allows access to the largest economy in the world.
Canada
16 Jun 2017
11
Subsection 55(2) – The Road Ahead
Subsection 55(2) of the Act2 was introduced on December 11, 1979, and until now, this provision of the Act has, by and large, remained the same.
Canada
1 Jun 2017
12
Selected Safe Income Issues: Relevant Period, Global Computation And Allocation
This is one of two papers covering subsection 55(2) presented at the 2017 Canadian Tax Foundation (CTF) Prairies conference.
Canada
31 May 2017
13
Triple Canadian Taxation Possible With Subsection 55(2)
This short blog highlights what went wrong, and the court's indifference to the taxpayer's predicament.
Canada
13 Apr 2017
14
The 2017 Federal Budget: What's Changed, What Hasn't
On March 22, 2017, the federal Liberal government released their 2nd budget. For those of you who are not inclined to read the detail and commentary below, an executive summary follows.
Canada
23 Mar 2017
15
The 2017 Tax Crystal Ball
Well, it's that time of year when people start to wind down for the holidays and get ready to spend time with family. For me, I'm not immune to that.
Canada
28 Dec 2016
16
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
17
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
18
Twelve Canada-US Tax Tips For 2016
By now the 2015 holiday season is a distant memory, as are most of those well-meaning 2016 resolutions. For those individuals with both Canada and US tax issues, tax filing season is a few months away.
Canada
2 Feb 2016
19
2016 Canadian Federal Budget Predictions
In what's becoming our firm's annual tradition, the purpose of this blog is to gaze into the crystal ball to predict what the tax goodies might look like when the 2016 federal budget is released.
Canada
25 Jan 2016
20
Half A Loaf Is Better Than None!
The Federal Court of Appeal's (FCA) recent French language decision in the appeal of Gervais considered the use of a sale structure commonly referred to as the "half loaf."
Canada
18 Jan 2016
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