Introduction – The Department of Finance Announces Revised Draft Legislation for Anticipated Capital Gains Changes On August 12, 2024,...
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Introduction: The CRA Has an Array of Powers to Enforce Collection of Tax Debt Many taxpayers find themselves in...
Introduction To The CRA SimpleFile Program The Canada Revenue Agency (“CRA”) has launched a new program which allows lower-income...
Appropriate Tax Treatment for a Specific Income Tax Provision: Who Determines? The provisions of the Income Tax Act can...
Introduction Recent changes to the Alternative Minimum Tax (AMT) in Canada could have significant implications in various tax planning...
Introduction Business owners are often tempted to dip into the corporation’s pockets to pay for personal expenses. A temptation...
What is the reversionary trust rule? A trust is a relationship where a person, called the settlor, provides cash...
Introduction: Appeals to assessments under section 160 of the Income Tax Act Helen Schonberger v. HMK was an appeal...
What is a Land Transfer Tax? A land transfer tax is a tax imposed on the buyer of a...