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.

Ever wonder about a charity?  Is it a registered charity with CRA? Is it a delisted or revoked charity? The link takes you to CRA's electronic search of registered and revoked charities. You can see the details of the charity as well as the files Registered Charity Information Return. Posted August...

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

This webcast will prepare you for tax season by providing an update of major changes to the Income Tax Act (Canada) affecting taxpayers for the 2012 taxation year. Refresh your knowledge of personal income taxes and gain the insight you need to implement and plan for the major changes announced in 2012.

This 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 are calculated. A number of tax planning opportunities of partnerships are discussed, along with practical guidance to the relevant interpretive sources and compliance requirements.

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 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.