Past issues - 2014

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December 2014

  • Details on the recently announced federal family tax cut
  • Year-end remuneration planning considerations for business owners
  • The federal government's new initiative to combat Canada's underground economy
  • A look at federal government revenues from 1984 to 2014

November 2014

  • CCPC status and unanimous shareholder agreements
  • That time of year again: GST/HST and taxable benefits
  • What boards should know about the OECD BEPS initiative
  • Active trading in an RRSP is not evidence of a trading business
    Prochuk v The Queen, 2014 TCC 17

October 2014

  • Planning a divestment: evaluate, examine, execute
  • Whether a settlement amount received is taxable
  • Indirect audit methods in motion
  • A $15.8m government payment was a non-taxable capital receipt
    Henco Industries Limited v The Queen, 2014 TCC 192

September 2014

  • Students who know the tax rules get “extra credit”
  • Updated corporate and personal income tax rates for 2014
  • Seven trends in tax
  • When debts are not bad debts: ABILs denied
    Coveley et al v The Queen, 2013 TCC 417
  • Worldwide family business tax guide 2014

July 2014

  • What happens on the death of a TFSA holder?
  • Auditor General’s latest report focuses on aggressive tax planning
  • The future of tax
  • Good documentation results in a happy taxpayer
    Roszko v The Queen, 2014 TCC 59

June 2014

  • Reducing indirect tax costs can reap rewards on major capital projects
  • Moving expenses: eligible relocations
  • Sellers must understand who buyers are and what they want before engaging
  • Bridging the divide
  • Interest and professional fees incurred to repurchase shares were not deductible business expenses
    A.P. Toldo Holding Corporation v The Queen, 2013 TCC 416

May 2014

  • After you file…
  • Managing indirect tax data in the digital age
  • Inflated charitable donation scheme fails at the Federal Court of Appeal

April 2014

  • Formalizing informal trusts
  • Five tax questions to avoid costly implications when operating in the cloud
  • Charities: a CRA audit
  • Strategic divestments drive value
  • CRA warning about phishing and other schemes

March 2014

  • Personal tax-filing tips for 2013 tax returns
  • Snowbird alert: changes to information sharing at the Canada-US border
  • Failure of charitable donation scheme upheld by Federal Court of Appeal
    Kossow v The Queen, 2013 FCA 283

February 2014

  • Check out our helpful online tax calculators and rates
  • Financial and estate planning, circa 2014: Are you sailing or drifting?
  • Heightened reputation risk puts tax planning in the spotlight
  • Winnings from full-time online poker may not be taxable
    Radonjic v Canada (National Revenue), 2013 FC 916
  • A new year, a new set of challenges for private companies