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August 9, 2010 - CAPITAL GAINS REALIZED ON EMIGRATING FROM CANADA
June 18, 2010 - TRAPS IN CRYSTALLIZATIONS
June 4, 2010 - RENTAL PROPERTY CCA RESTRICTION APPLIES ON AGGREGATE BASIS
May 14, 2010 - PERSONAL SERVICE BUSINESSES
May 7, 2010 - STOCK OPTION TAX DEFERRAL ELECTION
Mar 22, 2010 - TRANSFERS OF INVESTMENTS TO CORPORATIONS
Mar 12, 2010 - SUBSECTION 17(1) INCOME INCLUSIONS
Feb 26, 2010 - DIRECTORS’ FEES PAID TO NON-RESIDENTS
Feb 12, 2010 - SCIENTIFIC RESEARCH & EXPERIMENTAL DEVELOPMENT
Feb 5, 2010 - SEVERE PENALTIES FOR NOT REPORTING FOREIGN PROPERTY
January 29, 2010 - US CITIZENS IN CANADA
January 22, 2010 - CANADA REVENUE AGENCY AND INCOME SPLITTING TRUSTS
January 15, 2010 - USING AN RRSP AS SECURITY
December 18,2009 - UNCLAIMED CAPITAL LOSSES
December 17,2009 - CRA ANNOUNCES POLICY CHANGES FOR EMPLOYEE BENEFITS - AMENDED
December 11,2009 - ELECTING OUT OF A SPOUSAL ROLLOVER ON DEATH
December 4,2009 - TAX SAVINGS FOR U.S. RESIDENTS SELLING CANADIAN CAPITAL PROPERTY
November 16, 2009 - FUNDING THE TESTAMENTARY TRUST
October 23, 2009 - CRA ANNOUNCES POLICY CHANGES FOR EMPLOYEE BENEFITS
October 16, 2009 - ELECTION TO DISPOSE OF PROPERTY
October 9, 2009 - REDUCING TAX WITHHELD AT SOURCE
September 11, 2009 - INADVERTENT TRANSFER OF TAX LIABILITY
July 24, 2009 - FORM 5471 PENALTY
June 19, 2009 - NOTICES OF OBJECTION FOR INDIVIDUALS
June 8, 2009 - FEWER TAXPAYERS REQUIRED TO FILE US TREASURY REPORTING FORM
May 15, 2009 - CANADIAN INDIVIDUAL TAXATION NUMBERS
May 8, 2009 - ELECTION FOR ACCELERATED CCA ON BUILDINGS
April 9, 2009 - SOURCE DEDUCTION WAIVERS
April 3, 2009 - REFUNDS OF WITHHOLDING TAX
March 27, 2009 - INCOME SPLITTING
March 20, 2009 - HEALTH & WELFARE TRUSTS
March 13, 2009 - PRINCIPAL RESIDENCE EXEMPTION
March 6, 2009 - PAYMENT OF CAPITAL DIVIDENDS
Feb 27, 2009 - TO TFSA OR NOT TO TFSA: THAT IS THE QUESTION
Feb 20, 2009 - CREDITOR PROOFING
Feb 13, 2009 - NON-RESIDENTS CAN USE SUBSECTION 164(6)
Jan 28, 2009 - CHANGES TO US TREASURY DEPARTMENT REPORTING REQUIREMENTS
Dec. 5, 2008 - Timing of Acquisition of Control
Nov 28, 2008 - Pension Income Can Be Split in Year of Death
Nov 7, 2008 - PROPOSED RESTRICTIVE COVENANT LEGISLATION
Sept 19, 2008 - CHILD FITNESS AMOUNT
APRIL 11, 2008 - MEDICAL AND DISABILITY RELATED MATTERS
MAR 7, 2008 - HIGH INVESTMENT INCOME REDUCES SR&ED EXPENDITURE POOL
FEB 8, 2008 - MOVING EXPENSES- Complicated rules for a simple situation
JAN 25, 2008 - ELIGIBLE DIVIDENDS AND REAL ESTATE COMPANIES
JAN 18, 2008 - THE CAPITAL GAINS EXEMPTION AND INCORPORATING PROFESSIONALS
DEC 14, 2007 - 5TH PROTOCOL - CANADA-US INCOME TAX CONVENTION - INTEREST WITHHOLDING TAX - NON-ARM'S LENGTH
DEC 10, 2007 - WIND-UP VS. AMALGAMATION: A BIG DIFFERENCE
Dec 3, 2007 - NEW INFO CIRCULAR ON VOLUNTARY DISCLOSURES
Nov 23, 2007 - FOREIGN OPERATIONS & THE CAPITAL GAINS EXEMPTION
Nov 9, 2007 - FIFTH PROTOCOL – CANADA-U.S. TAX TREATY – STOCK OPTIONS
Nov 2, 2007 - HALLOWEEN TRICKS 'N TREATS - THE FEDERAL ECONOMIC STATEMENT
Oct 5, 2007 - LEASEHOLD INDUCEMENTS
JUNE 18,2007 - R&D TAX CREDITS UNDER REVIEW
JUNE 8, 2007 - TRANSFER OF PROPERTIES ON SEPARATION & DIVORCE
March 16, 2007 - GAAR - REASONS FOR TRANSACTION
March 2, 2007 - WHEN CRA DOES NOT LIKE THE RESULTS, GAAR IS APPLIED
March 9, 2007 - NEW CRA RECEIPT POLICY WORRISOME TO SR&ED FILERS
February 23, 2007 - Be careful if you allocate partnership income only to reduce tax
February 16, 2007 - Transit pass credit & fitness tax credit
January 26, 2007 - Seperate class for rental buildings
January 19, 2007 - Attribution rules - Spousal loans
December 29, 2006 - Designation of eligible dividends - 2006/2007 December 15, 2006 - Penalties & Refunds
December 1, 2006 - GST on Disbursement
November 11/24, 2006 - Sale of Shares Deemed Business Income
November 10, 2006 - Government's Announcement on Income Trusts & Pension Income
October 10, 2006 - Capital Gain Reserves
October 10, 2006 - RRSP Ineligible Investments
August 29, 2006 - Principal Residence - What Needs to be Filed
August 25, 2006 - GAAR & International Tax Treaties
July 20, 2006 - Can You Be Resident In More Than One Place
July 13, 2006 - Active Business Vs Investment Business
July 10, 2006 - How Much Are Non-Monetary Benefits Worth
June 12, 2006 - Deductibility of Legal Expenses
May 12, 2006 - Budget 2006 - Dividend Rates as Promised
March 24, 2006 - GST on Property Taxes Paid by Tenants
March 14, 2006 - Fairness & Late Filing Penalties
February 24, 2006 - Stock Option Deductions
February 10, 2006 - Due Date of Corporate Taxes
February 6, 2006 - Professional Incorporation - Doctors' & Dentists' Family Members
February 3, 2006 - CDA & ECE
Janurary 6, 2006 - Withholding Tax Rates to Non-Resident Trusts & Their Beneficiaries
December 12, 2005 - First GAAR Case After Supreme Court Decision
December 5, 2005 - New Dividend Rates
November 25, 2005 - SR&ED - Stock Option 2
November 21, 2005 - Fairness Provisions
November 14, 2005 - Association - Control in Fact
November 4, 2005 - When is an Amount Paid in Order to be a Deduction
October 27, 2005 - Change of Control - Trustees
October 24, 2005 - CCA & Beneficial Ownership
October 14, 2005 - Voluntary Disclosure - on a No-Name Basis
October 3, 2005 - US Companies Investing In Canada
September 24, 2005 - Stock Option Deferral - Cost Base Calculations
September 16, 2005 - Employees Profit Sharing Plans
September 12, 2005 - SR&ED Claim for Stock Option Benefit
August 28, 2005 - Analysis of Arm's Length
August 28, 2005 - When a Hotel is not a Lodge
July 26, 2005 - Residency Test - Allchin Revisited
July 11, 2005 - Federal Court Makes Decision on Voluntary Disclosure
June 10, 2005 - Salaries & Bonuses to Family Members June 6, 2005 - Professional Corporations - Docs & Dentists
June 6, 2005 - Personal Health Service Plans - The Story Continues
April 15, 2005 - Dividend Refund in Statute-Barred Years
April 8, 2005 - Were They Thinking
April 1, 2005 - Application of Fairness Provision in Court
March 24, 2005 - The Price of Not Reporting Stock Options
March 18, 2005 - Contractor Vs. Employee
March 11, 2005 - Tax-Free Spousal Transfer
March 4, 2005 - Terminal Losses for Estates
February 28, 2005 - Using Stop - Loss Rules to Your Benefit
Janurary 28, 2005 - Deferral of Tax Payments on Death
Janurary 21, 2005 - All or Substantially All - What Does it Mean
Janurary 6, 2005 - Tsunami Donations
Janurary 14, 2005 - U.S. Corporate Filing Requirements
Janurary 6, 2005 - Revised Stop-Loss Rules for Post Mortem Planning
December 17, 2004 - US Alternative Minimum Tax - Revised
December 13, 2004 - Large Corporations Tax Issue
December 7, 2004 - Single Purpose Corporations - New Proposals
November 19, 2004 - CRA Disputes
November 12, 2004 - Allowable Business Investment Loss
November 5, 2004 - Fairness Rules - Dec 2004 Deadline
October 22, 2004 - Registered Education Savings Plans
October 15, 2004 - Residency Test
October 10, 2004 - Deductibility of Management Bonus
September 24, 2004 - Withholding Tax for Service Done by Non-Residents in Canada
September 20, 2004 - Deemed Association
September 9, 2004 - Attribution that works
August 8, 2004 - Required Evidence
August 6, 2004 - Personal Health Service Plans and Shareholder Benefits associating Companies
July 23, 2004 - Disassociating Companies
July 16, 2004 - Foreign Tax Credit
July 9, 2004 - Single Purpose Corporations
July 2, 2004 - Loans to Family Members
June 28, 2004 - Overpayment of US taxes
June 18, 2004 - Supreme Court Decision - Gifford Case
June 11, 2004 - Death Benefits
June 07, 2004 - Subsection 75(2) - Planning to Avoid
May 21, 2004 - Trusts Planning for the 21st Year Deemed Disposition Rule
May 21, 2004 - Alternative Alter Ego Trusts
April 8, 2004. - Partnerships - Not Statute
March 25, 2004. Claiming Losses on Shares or Debt
March 23, 2004. Professional Corporations - Year ends
March 15, 2004. Financing Fees - Borrowings Partnership
March 9, 2004. Principal Residence
February 27, 2004. Donations Schemes
Janurary 29, 2004. Employee Benefits
Janurary 12, 2004. Proposed Charitable Donation Rules part II
Janurary 5, 2004. Proposed Charitable Donation Rules
Budget 2004 - Return to the Martin Philosophy
December 22, 2003. Year End Tax Considerations
December 19, 2003. Review of Capital Loss Rules
November 30, 2003. Definition of Common Law Spouse
November 21, 2003. Reserves
November 3, 2003. Refund of Installments
October 10, 2003. Non-Competition Payments.
September 19, 2003. Legal Expenses of Employees.
September 12, 2003. Fairness Legislation.
September 8, 2003. Loans by Non-residents to Corporations Resident in Canada.
August 22, 2003. Capital Loss Carry-Back Implications.
August 8, 2003. Selection of Taxation Year Ends.
Aug 1, 2003. Interest and Penalties on Tax Underpayments & Overpayments.
June 20, 2003. Estate Freezes and Transfers to Corporations Can Result in Attribution.
June 6, 2003. Tax planning for shareholder loans.
May 30, 2003. Tax planning for sale of an unincorporated business to use $500,000 capital gains exemption.
May 23, 2003. Furnish security in lieu of departure tax.
May 16, 2003. Minimizing taxes through sale of assets and shares.
May 9, 2003. The rules on sale leaseback arrangements and leases have changed.
May 2, 2003. On death, there are tax planning opportunities.
April 25, 2003. Realize capital losses on worthless stock.
April 17, 2003. HBP maybe a good way to finance house purchase.
April 11, 2003. Recent court case states non-competition payments are tax-free.
April 4, 2003. A terminal loss on disposal of a building is deductible against income from any source.
March 21, 2003. Donations can give extraordinary benefits in shareholder remuneration strategies.
March 14, 2003. Loan losses can be deductible if properly structured.
February 21, 2003. Shareholder benefits are a costly result of owning personal use assets in a corporation.
February 14, 2003. Considering U.S. estate tax issues is necessary to avoid unwanted surprises.
February 7, 2003. Alter-ego trusts are a useful tool for probate planning and estate protection.
January 24, 2003. Paying salaries to family members must be justifiable.
January 17, 2003. Automobile tax benefits can be reduced through careful planning.
January 10, 2003. Using a partnership will allow greater rental deductions.
November 29, 2002. Paying salaries to family members must be justifiable.
September 16, 2002. Converting an eligible capital property gain to a capital gain.
August 23, 2002. Computation of the capital dividend account is fraught with traps for the unwary.
August 9, 2002. Being a small business corporation can be important.
August 2, 2002. Donations can give extraordinary benefits in shareholder remuneration strategies.
July 26, 2002. A capital dividend may be paid from a corporation's capital dividend account tax-free to a Canadian resident shareholder.
July 19, 2002. Use caution in repricing stock options, to get the best tax result.
Stock Option Ruling 2001-0105023 referred to in above tax tip.
May 24, 2002. The REOP test has been rendered harmless by the Supreme Court.
April 26, 2002. Interest continues to be deductible even after investments sold or worthless.
April 16, 2002. Capital losses can result in big benefits on deceased taxpayer filings.
March 28, 2002. The current marketplace of exceptionally low interest rates offers new income splitting opportunities - update.
March 22, 2002. Some tips for preparing trust returns to optimize the tax result.
March 15, 2002. The current marketplace of exceptionally low interest rates offers new income splitting opportunities.
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