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.

This CCH Financial Planning eMonthly newsletter covers changes to personal services business rules; changes to RRSPs and Bill C-13; and joint ventures.

This course addresses §85 from both the technical and the conceptual perspective. Proficiency in both is essential to achieving the course objective. Emphasis has been placed on the common tax situations and circumstances surrounding the Canadian small business corporation and resident individuals. The objective of this course is to provide a working knowledge of section 85 and its environment.

Association events and seminars bring CGAs, students and other professionals together for valuable learning and networking. The Events pages present detailed descriptions of PD opportunities and special events around Alberta as well ...

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.

Business succession simply refers to passing the ownership of a business from one set of hands to another. In this course we deal with the short-term, that is, the immediate or near-immediate sale of the business (assets) or the business interest (shares in a corporation) where the disposal occurs in a single transaction or a group of transactions.

The course has been designed as a comprehensive review of the taxation of capital gains in Canada. You should already have a basic knowledge of the subject. The course will provide you with the knowledge to distinguish between income and capital transactions and, once that is determined, to make...