2019

Children categories

December 2019 Newsletter

  • Estate planning and estate freezing
  • The tax cost of leaving (or losing) your job
  • Around the courts

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November 2019 Newsletter

  • Deduction of interest expense
  • Spousal and child support payments
  • Non-arm's lenght transfers of property
  • Around the courts

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October 2019 Newsletter

  • Income attribution rules
  • Unused losses - Carry them back or forward
  • Overview of tax filingand payments dates
  • Campground business and the small business deduction
  • Around the courts
  • Quebec filing extension

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September 2019 Newsletter

  • Tax quiz
  • Bare trust and nominee agreements
  • Around the courts
  • Tax quiz - The answers

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August 2019 Newsletter

  • Proposed changes to employee stock option rules
  • Shareholder loans
  • Personal-use property
  • Transfert of dividend to higher income spouse
  • Reserve for unearned income
  • Around the courts

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July 2019 Newsletter

  • CCPCs and investment income
  • Change of control of corporations
  • Principal residence exemption including rental property
  • Foreign exchange gains and losses
  • Around the courts

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June 2019 Newsletter

  • Employee or independent contrator?
  • Foreign tax credit - Make sure the foreign tax is mandatory
  • GST/HST - Risks of dealing with a shady supplier
  • Around the courts

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May 2019 Newsletter

  • Federal budget highlights
  • The capital gains exemption
  • Debt instruments without annual interest payments
  • Apprenticeship job creation tax credit
  • Around the courts

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April 2019 Newsletter

  • Taxation of partnerships
  • Reserves for accounts receivable
  • Reserves for capital gains
  • Employee loans
  • Sale of debt instrument with accrued interest
  • Debt forgiveness rules and insolvent corporations
  • Around the courts

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March 2019 Newsletter

  • HST quiz - Is your business charging it properly?
  • Non-Quebec businesses selling to consumers in Quebec
  • When can the CRA no longer reassess you?
  • Tax-free savings accounts
  • HST quiz - The answers
  • Around the courts

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February 2019 Newsletter

  • Debt forgiveness rules
  • Taxation of trusts and beneficiaries
  • RRSP vs. TFSA – Where to contribute?
  • Prescribed automobile rates for 2019
  • Around the courts

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January 2019 Newsletter

  • Two RDTOH accounts starting in 2019
  • Accelerated capital cost allowance:  Response to U.S. corporate tax cuts
  • Re-allocation of proceeds on sale of land and building
  • Capital dividends
  • Child care expenses
  • Around the courts

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