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Searching Content indexed under Corporate/Commercial Law by Kim G.C. Moody ordered by Published Date Descending.
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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
2
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
3
Trust Reporting Rules – Draft Legislation Released
As part of draft legislation released on July 27, 2018, the Department of Finance moved forward with new trust reporting rules that were announced in the 2018 Federal budget.
Canada
14 Aug 2018
4
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
5
New Legislative Proposals For Trusts – Dealing With The Subsection 104(13.4) Problem
On Nov. 16, 2015, I wrote about the ongoing saga regarding subsection 104(13.4) and some good news that was released by the Department of Finance.
Canada
18 Jan 2016
6
Good News Update From The Department Of Finance Regarding Subsection 104(13.4)
Today, I'm pleased to share with you a letter that the Department of Finance just released to the Joint Committee, STEP, and CALU.
Canada
17 Nov 2015
7
Donation Of Private Corporation Shares And Real Estate – New Canadian Legislative Proposals Released
A number of years ago, the government introduced legislation that exempts from taxation realized capital gains when publicly traded securities are gifted directly to registered charities.
Canada
27 Aug 2015
8
Moodys Gartner Tax Law Responds To Accounting Standards Board On Proposed Accounting Treatment Of Redeemable Preferred Shares Issued In Tax Planning Arrangements
Our firm has long believed that accountants and lawyers should work together in the delivery of tax services. Both professions bring different skill sets and perspectives to the table when crafting client solutions.
Canada
16 Jan 2015
9
Charitable Tax Shelters
Last week, a longtime colleague of mine sent me a link to some promotional material that a charitable tax shelter had recently distributed.
Canada
22 May 2013
10
Capital Dividends And Anti-Avoidance Considerations

Most accountants and lawyers who deal with Canadian private corporations know that certain amounts can be received by shareholders tax free.
Canada
23 Jan 2013
11
Fair Market Value Transfers Of Property To Trusts - The Federal Court Of Appeal Decision Of Sommerer
Canadian tax practitioners often recommend the use of "inter vivos" trusts in tax and estate planning for private clients.
Canada
24 Jul 2012
12
Canada Revenue Agency ("CRA") Trust Audits - An Update
Our firm's June 21, 2010 blog (yes, that's over two years ago), discussed the CRA's domestic trust audit project. Our February 9, 2011 blog discussed the CRA's high net worth audit initiative (or what the CRA calls the "Related Party Initiative" or "RPI" for short).
Canada
28 Jun 2012
13
Employees Profit-Sharing Plans - A Technical Review And Update
In 2004, I provided a technical review of employees profit sharing plans ("EPSPs") as part of a paper that I wrote for the Canadian Tax Foundation.
Canada
21 Jun 2012
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