TaxMatters@EY

Past issues - 2015

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December 2015

  • Checking in on the "tax lifecycle": year-end tax planning
  • Personal income tax rates 2014 to 2016
  • Year-end remuneration planning
  • Lessons learned from family business leaders
  • Central management and control test applies to determine provincial residence of a trust

November 2015

  • Are you ready to take your private company public?
  • CRA taxable benefit hot list
  • 3D printing as an indicator for SR&ED
  • The cloudy but promising horizon of 3D printing
  • A taxpayer who had absolute use, enjoyment and possession of property was the "beneficial owner"

October 2015

  • Making the most of investment losses
  • Simplified filing procedure for closely related persons election
  • Board oversight of tax risk: understanding the global
  • LNG terminal activities determined to be processing
  • Capital asset review: minimize corporate tax liabilities

September 2015

  • Preparing your private business for sale: 10 tips to help you get ready
  • Your share of personal income taxes paid – from the CRA’s Final Statistics 2014
  • Our popular online tax calculators and rates
  • EY’s Worldwide Inheritance and Estate Tax Guide 2015
  • Minimizing value chain risk in an environment of increased global regulatory scrutiny
  • A recent Tax Court of Canada decision on a “carousel scheme” involving unremitted GST

July 2015

  • Tax relief for home accessibility renovations
  • Warning from the Canada Revenue Agency on recent phishing scams
  • Growing calls for more business taxpayer transparency
  • A recent Tax Court of Canada decision that denied an automatic deduction of interest on a share purchase loan

June 2015

  • Maximum personal marginal income tax rates for non-eligible
    dividend income for 2015-19
  • Transparency efforts of global tax authorities
  • A recent Tax Court of Canada decision on de facto vs. de jure control of a business
  • Findings from a recent EY survey of family businesses’ leading practices

May 2015

  • Succession planning considerations for family business owners
  • A recent Tax Court of Canada decision that allowed shop-floor innovations to be eligible for scientific research and experimental development (SR&ED) tax incentives
  • EY tax advisors' perspectives on innovation and the SR&ED program
  • Highlights from EY's outlook for global tax policy in 2015

April 2015

  • Strong family ties make strong family businesses
  • Managing corporate tax planning opportunities and risks in an uncertain environment
  • Four trends that are shaping the global indirect tax landscape
  • Two recent Tax Court of Canada cases that showcase how the court determines who is a director

March 2015

  • Personal tax-filing tips for 2014 tax returns
  • How wealthy individuals can guard against tax risk
  • Does an inflated charitable tax receipt negate a gift?
    David v The Queen, 2014 TCC 117 (Informal Procedure)

February 2015

  • Taking the stress out of tax season; tips for private company owners to stay organized
  • Check out our helpful online tax calculators and rates
  • New GST/HST filing obligations for closely related corporations and Canadian partnerships
  • Application for letters of probate — New Ontario requirements for 2015
  • Payroll audits: how you can prepare and respond
  • Eight steps to handle tax risks