To the surprise of many, the 2012 Federal Budget proposes to phase out the overseas employment tax credit (OETC) over four taxation years, beginning in 2013. The OETC is an important tax measure that increases the international competitiveness of Canadian companies, particularly in the oil and gas and mineral resource sectors, by enhancing their ...

The April issue of Canada's TaxMatters@EY is now available. The articles are: Personal tax-filing tips for 2012; the new federal children's arts tax credit; changes to Canada Revenue Agency’s policy on joint venture income; and a recent Tax Court decision on claiming the moving expenses credit without changing employers.

Another review of the 2012 Federal Budget, but with more comments as to some of the issues.

Innovation is one of the most important contributors to persistent and sustained economic growth and a key solution to Canada’s lagging productivity, as discussed in Deloitte’s The Future of Productivity: An Eight-Step Game Plan for Canada.

This CCH article considers issues dealing with a taxpayer application for an extension of time to appeal under paragraph 167(5)(b) of the Act.

Your source for current tax laws, regulations, and trends for all your tax-planning needs.

This is the second of a two-part presentation on the taxation of trusts and their role in estate planning. It will cover three essential topics: estate planning using trusts; the use of testamentary spousal trusts; and the 21-year deemed disposition rule. This webcast is intended for an audience with a basic understanding of trust fundamentals.

This is the first of a two-part presentation on the taxation of trusts, which is intended for an audience with a basic understanding of trust fundamentals. It will include discussions on the non-tax uses of trusts, income and capital gains splitting strategies, and tax traps.

There's a big difference between saving for retirement and having a retirement income plan. You may be accumulating retirement assets — but do you know how to use them efficiently to create retirement income? This webcast will examine the various retirement income streams and explain how to combine them efficiently to create a retirement income plan.

How do you plan for the retirement you want, and what actions are necessary to achieve it? There are a number of accumulation options available to build your retirement assets. This webcast will look at how combining some of these approaches may be the most efficient way to piece together a solid retirement strategy.