Past issues - 2013

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December 2013

  • End the year with tax savings
  • Addressing business traveller risk
  • Money received from former employer considered taxable benefit, not a gift
    Shaw v The Queen, 2013 TCC 256

November 2013

  • Making the most of investment losses
  • Feeling doubtful about your interest? Offsetting deductions may be available
  • OECD seeks input on country-bycountry reporting
  • Tax accounting: it all begins and ends with data
  • Director’s liability: resignation date critical
    Bohbot-Gagnon v The Queen, 2013 TCC 128

October 2013

  • Incorporating your business
  • Do unreported net capital losses still matter?
  • Heeding the rising tax risks
  • Forgotten entities and their cost: the case for corporate simplification
  • Characterization in question: income vs. capital
    River Hills Ranch Ltd., Bar M Stock Ranch Ltd., Avalon Ranch Ltd. v Her Majesty the Queen, 2013 TCC 248

September 2013

  • Before 30 September, review income splitting prescribed rate loans
  • Updated corporate and personal income tax rates for 2013
  • Getting transfer pricing right is key to success in a globalized environment
  • International Estate and Inheritance Tax Guide 2013
  • Unanimous shareholders’ agreement saves CCPC status
    The Queen v PricewaterhouseCoopers Inc., agissant ès qualité de syndic à la faillite de Bioartificial Gel Technologies (Bagtech) Inc., 2013 CAF 164

July 2013

  • Integration update
  • 2013 and 2014 maximum personal marginal income tax rates for dividend income
  • Tax risk on the rise in Canada and globally
  • GAAR not applicable to avoidance of “kiddie tax”
    Gwartz et al v The Queen, 2013 TCC 86

June 2013

  • Managing tax effectively — are you proactive enough?
  • CRA changes its provincial income allocation policies
  • New day, new demands
  • The outlook for global tax policy in 2013
  • Meaning of “active business”
    Ollenberger v The Queen, 2013 FCA 74

May 2013

  • A guide to US citizenship
  • Automobile allowances – driving within the limits
  • Voluntary Disclosures
  • Facing up to tax risk
  • Refusal to grant rectification results in an $11.8-million tax liability
    Kanji et al v AGC, 2013 ONSC 781

April 2013

  • Personal tax-filing tips for 2013
  • CRA warning about phishing and other schemes
  • CRA compelled to disclose basis of assessment in GAAR case
    Birchcliff Energy Ltd. v The Queen (2012-1087(IT)G)

March 2013

  • Check out our helpful online tax calculators and rates
  • Can an owner-manager be considered an independent contractor?
  • Interest deductibility: a CRA reminder
  • US: Foreign tax credits may not offset net investment income tax
  • Going public? What directors need to consider before an IPO
  • Living with GAAR: leading practices for tax lifecycle management

February 2013

  • Do you have a tax-free savings account?
  • Divesting for value: how to make the most of carve-outs
  • Common GST/HST exposure areas
  • The new family caregiver tax credit
  • Break fees ruled to be fully taxable
    Morguard Corporation v The Queen, 2012 FCA 306