The Internal Revenue Service released the 2012 updates to the Allowable Living Expense Standards on April 2, 2012. The ALE standards are used to reduce subjectivity in determining what a taxpayer may claim as basic living expenses necessary to avoid undue hardship when the taxpayer must delay full payment of a delinquent tax ...

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 Internal Revenue Service, Deputy Commissioner (International), Large Business and International Division, announced certain organizational and administrative changes and transitional procedures in connection with the creation of the Advance Pricing and Mutual Agreement program.

Governor General David Johnston issued the proclamation of the entry into force of updated tax treaties with Italy and Switzerland on March 27, 2012. The proclamation gives notice of the entry into force on November 25, 2011, of the Canada-Italy Tax Convention, and the cessation of the previous agreement between the two countries signed in 1977 ...

The OECD has released its annual report on the caseloads of all its member countries under the Mutual Agreement Procedure (MAP) for resolving cross-border tax disputes.

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

This online course has been designed as an overview of the income tax implications of estates and trusts. It is limited to personal trusts and federal income tax. As the topic intertwines both trust law and tax law, the issues can be very complex. Estates and Trusts will enable you to become familiar with basic trust law concepts, to handle estate administration, and to...

Your competitive advantage starts here! No matter what sector of business you’ve chosen as your focus, CGA-BC’s Professional Development seminars can help you take your career and your organization to new heights.

This course has been designed as an introduction to the taxation of partnerships in Canada. The course will provide you with the knowledge to distinguish partnerships from other unincorporated business structures such as joint ventures, and to understand the rules by which the income of the partnership and the tax obligations of the partners is calculated.

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.