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Searching Content indexed under Corporate/Commercial Law by MaryAnne Loney ordered by Published Date Descending.
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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
2
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
3
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
4
New Trust Reporting Requirements – Big Implications?
All trustees need to be aware that trust reporting requirements are changing. Currently, a trust only needs to file an income tax return in certain circumstances ...
Canada
17 May 2018
5
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
6
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
7
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
8
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
9
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
10
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
11
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
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