Past issues - 2012
- End the year with tax savings
- Taxable benefits and GST/HST – remittance is around the corner
- Driving business success
- Company car: do you have a logbook?
- FCA rules that GAAR applies to loss generator transactions
Triad Gestco Ltd. v Her Majesty the Queen (2012 FCA 258), 1207192 Ontario Limited v The Queen (2012 FCA 259), The Queen v Global Equity Fund (2012 FCA 272)
- Selling your business? What you need to know before letting go
- Are settlement payments for general damages taxable?
- Group deals
- Tax shelters – a cautionary tale
- Amendment of corporate records saves capital gains exemption claim
Twomey v The Queen, 2012 TCC 310
- Preparing for the next phase of the family business
- Keeping records
- Logical beginnings, extreme conclusions
- Corporate governance in tax today
- Deduction allowed for shares issued under employee share ownership plan
TransAlta Corporation v The Queen, 2012 TCC 86
- Ten steps to a successful financial plan
- Don’t forget the interest!
- Working in the cloud: tax considerations of cloud computing
- When are farming losses deductible?
Supreme Court of Canada clears the air in overruling Moldowan
The Queen v Craig, 2012 SCC 43
- BC court clarifies when rectification is available
McPeake v Canada, 2012 BCSC 132
- CRA issues new ruling on JV administrative policy
- OECD releases discussion draft of revised Intangibles chapter of its Transfer Pricing Guidelines
- Considering global tax risk and uncertainty
- Changes to SR&ED tax credit impact entrepreneurs and innovation
- CRA changes its policy on health-care spending accounts
- Acquisition planning: preparation is the key to success
- CRA adopts administrative policy for tax-exempt corporations
- Unanimous shareholders agreement saves CCPC status
Pricewaterhouse Coopers Inc., agissant ès qualité de syndic à la faillite de Bioartificial Gel Technologies (Bagtech) Inc.c. La Reine, 2012 CCI 120
- Do you have prohibited investments in your RRSP or RRIF?
The deadline for transitional relief is fast approaching
- Securing a more valuable carve-out – the role of tax planning
- Customs valuation and transfer pricing: closer to concordance?
- Compensating volunteers could expose them to tax
- GAAR: creditor-proofing motivation saves taxpayer
McClarty Family Trust et al. v the Queen,, 2012 TCC 80
- Personal tax-filing tips for 2012
- Arts tax credit: piano lessons pay off in more ways than one
- Computation of joint venture income
- You may be able to claim the moving expense deduction — without even moving to a new workplace
Wunderlich v the Queen, 2011 TCC 539
- Check out our helpful online tax calculators and rates
- If it looks too good to be true...
The pitfalls of charitable donation tax shelters
- Debunking tax myths: the CRA uses email to conduct "e-audits"
- How effectively are you managing indirect taxes?
- One or the other: child-care expenses and the caregiver credit
- When does goodwill exist?
TransAlta Corporation v The Queen, 2012 FCA 20
- 2011 year-end issues audit committees should consider
- Do you have a tax-free savings account?
- Carefully consider management fees in related party planning
- Court decision clarifies the terms “pays or credits” for withholding tax purposes
Richard Lewin Re: The J.J. Herbert Family Trust #1 v the Queen, 2011 TCC 476
- 2011–12 Tax risk and controversy survey: a new era of global risk and uncertainty
- Global tax uncertainty: Shifting risks and opportunities