With the appearance of the Supreme Court decision in Canada With the appearance of the Supreme Court decision in Canada Trustco Mortgage Co. v. The Queen, 2005 DTC 5523, the rules for the application of the General Anti-Avoidance Rule (“GAAR”) were clarified, and the courts have subsequently treated the law relating to these rules as well settled ...

This concise book outlines what you need to know to minimize the income tax you pay, or defer it for future years. It is written in plain language so it’s easy to follow. It addresses personal tax rates and features that are specific to the federal level, as well as to each province and territory.

British Columbia has released details of an enhanced dividend tax credit for individuals...

In almost every situation, companies must choose whether to lease or buy the items that are used in day-to-day business activities. Join industry expert Karine Benzacar as she covers decision analysis between leasing and buying and reviews accounting for leases, both under current accounting standards and new proposals for lease accounting.

Staying on top of corporate tax issues is a challenge for practitioners, controllers and all those involved with corporate tax compliance. This webcast provides an update of corporate federal income tax issues detailing the significant issues of which practitioners and those involved in the tax area should be aware.

The objective of this course is to familiarize the reader with not only the "basics" relative to the income tax provisions affecting Canadian-controlled private corporations (CCPCs), but also to present those provisions which affect practical implementation (planning or compliance) with respect to the core matters.

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.

Business succession refers to passing the ownership of a business from one set of hands to another. Whatever factors are in play, succession can be a short-term solution, often as a reaction to a business or personal situation, or a product of long-term business and tax planning. This course deals specifically with long-term planning for business succession, and the styles and structures that can be put into place in order to provide an effective transfer of the business interest.