Past issues - 2011

December 2011

• End the year with tax savings
• Three-year limitation on dividend refunds
• TFSAs – To the survivors may go the spoils
• Why tax is vital when making divestments
• When is a gift a gift?
  McNamee v McNamee, 2011 ONCA 533

November 2011

• Preparing for the next phase of the family business
• Finance launches RDSP consultation
• Canadian residents going down south
• GST/HST: hot audit topics
• The case for spousal RRSPs
• Assumed contingent obligations included in proceeds of disposition
  Daishowa-Marubeni International Ltd. v the Queen, 2011 FCA 267

October 2011

• What’s keeping you up at night: tax recovery or risk?
• Changes to the Canada Pension Plan contribution rules
• Medical expense tax credit: CRA broadens its position on eligible travel expenses
• Limitation period for requesting a waiver of interest
  Bozzer v the Queen, 2011 FCA 186

September 2011

• Capital dividend accounts: timing is everything
• Excess TFSA contributions: government extends relief for 2010
• OECD calls for increased international tax cooperation
• Right to claim input tax credits on stolen goods
• Update - “Key person” life insurance
  The Queen v Innovative Installations Inc. (2010 FCA 285)
• Business investment loss was allowable
  MacCallum v the Queen, 2011 TCC 316
• Introducing our new mobile app: EY Insights

July 2011

• Wealth under the spotlight: CRA Related Parties Initiative
• Common GST/HST processing errors
• An iPad® is not the apple of the CRA’s eye
• Charities Directorate increases compliance efforts
• Possible denial of certain post-mortem and intergenerational family business transfer tax planning

June 2011

• Tax strategies for the high-net-worth family
• Good governance in the volunteer and community sector
• Classification of components of an asset
• Same or similar business
  S.T.B. Holdings Ltd. v the Queen, 2011 TCC 144

May 2011

• Selling small business shares
• Are your HST workarounds working for or against you?
• Managing tax policy change and tax controversy
• “Key person” life insurance
  The Queen v Innovative Installations Inc. (2010 FCA 285)

April 2011

• Personal tax-filing tips for 2011
• Canadian residents going down south
• High-net-worth individuals fall under the spotlight
• Executors must protect against personal liability
• Amalgamation planning unsuccessful
  Envision Credit Union v. the Queen, 2010 TCC 576

March 2011

• Check out our helpful online tax calculators and rates
• Putting tax at the top of the board’s agenda
• Taxes and the board agenda: are these key issues on yours?
• Logbooks: driving tax savings
• Directors’ liability
• Partnership estate freeze fails
  Krauss v the Queen, 2010 FCA 284

February 2011

• Frequent business travel into Canada – managing payroll risk
• TFSA contributions, withdrawals and recontributions
• Gifts by will: reporting and valuation issues
• CRA roundtable questions on non-profit organizations
• Barbados estate freeze fails
  St. Michael Trust Corp. [Garron] et al. v the Queen (2010 FCA 309)