TaxMatters@EY

Past issues - 2016

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December 2016

  • Asking better year-end tax planning questions
  • Year-end remuneration planning
  • Why set up a family office?
  • Steps to manage foreign exchange risk
  • Software SR&ED credits: what evidence is sufficient evidence?

November 2016

  • Tax strategies for the high-net-worth family
  • Changes to the principal residence exemption and reassessment of real estate dispositions: how will they impact you?
  • Technology reinvents the tax function
  • Surplus stripping in the context of a corporate reorganization

October 2016

  • Students: get credit where it’s due
  • How to make conflict benefit business and family
  • Federal Court of Appeal confirms the applicable test for de facto control

September 2016

  • Long-term eldercare – attendant care
  • Check out our helpful online tax calculators and rates
  • Worldwide Estate and Inheritance Tax Guide 2016
  • Tax landscape shifts for middle market firms
  • Was a significant reduction of Canadian tax “one of the main reasons” for an off-shore hedge fund investment? The Tax Court says no, but it depends on the facts

July 2016

  • RESP withdrawals: instructions to the promoter may be required
  • Registered education savings plans: a primer
  • Transforming to a digital tax function: evolution or revolution?
  • T1 adjustments: an overview
  • T1 adjustment requests were valid waivers of the normal reassessment period

June 2016

  • Will coming tax changes spur an increase in private company M&A activity in 2016?
  • When the sharing economy knocks, how will you answer?
  • How a new era of tax transparency is being woven together
  • Assets do not replace land under the “replacement property” rules

May 2016

  • EY's handy online tax calculators and rates updated to reflect recent provincial tax changes
  • Four tips on succession planning for family business owners
  • Tax treatment of insurance proceeds for income-earning property
  • How companies can improve cash flow by reducing their indirect tax costs

April 2016

  • Deducting legal fees for such legal services as business, employment or matrimonial disputes
  • A warning from the US Internal Revenue Service to payroll departments about a new phishing scam that Canadians should be aware of
  • An EY Global review of worldwide indirect tax developments and issues
  • The Canada Revenue Agency's new position on denied dividend refunds
  • A recent Tax Court of Canada decision on whether a taxpayer's refundable dividend tax on hand (RDTOH) balance should be reduced for a denied dividend refund in respect of a previous taxation year

March 2016

  • A recent Canada Revenue Agency (CRA) technical interpretation on the deductibility of "run-off" insurance premiums
  • A look at the CRA's Voluntary Disclosures Program for incomplete and inaccurate past tax returns
  • A new US law that furthers the trend of enhanced collaboration between US tax and immigration authorities
  • Recent trends in indirect tax audits in Canada

February 2016

  • Four reasons why you shouldn’t put off the succession planning conversation
  • EY’s 2016 online personal tax calculator
  • How the federal government benefits from low interest rates
  • The effect on cross-border employment of the OECD’s Base Erosion and Profit Shifting action plan
  • Two recent Tax Court of Canada decisions dealing with fictitious business losses and the application of gross negligence penalties