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Current issues – a selection of legislative and administrative developments of interest to the owner-manager
February 2012
Summary of a selection of current legislative and administrative issues of interest to owner-manager businesses and their advisors.
Originally
published by the Canadian Tax Foundation – 2011 Ontario Tax
Conference
Copthorne – What's that smell? January 2012 What was at stake and what we learned in the SCC decision in Copthorne
When Good Isn’t Good Enough: The Onus of “Best Efforts"
December 2011
What are "best efforts" provisions in leases?
Its IP Licensee is Insolvent
November 2011
Two key issues when a licensee of intellectual property becomes insolvent and enters, either voluntarily or involuntarily, into a restructuring or insolvency process.
Tax Planning Your Will
November 2011
Testamentary trusts, those trusts which are created upon an individuals’ death pursuant to a will, are most often utilized for practical purposes. Originally published in Tax Notes, November 2011, CCH Canadian Limited publication.
Landlord's Duty to Mitigate
November 2011
Landlords have four potential remedies where a tenant is in breach of or has repudiated a lease.
Update - Federal Budget "Targets" Planning Involving Minors
November 2011
Follow-up to an April 2011 article on Budget Resolution 23 involving capital gains splitting with minors.
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Partnership Anti-Deferral Rules – The Clock is Ticking
September 2011
On August 16th, the Department of Finance released detailed draft legislation relating to the partnership anti-deferral rules. These proposals are designed to eliminate the deferral of corporate tax resultant from partnership fiscal periods that end after the year end of the partner.
Partnership Anti-Deferral Rules – The Clock is Ticking
September 2011
On August 16th, the Department of Finance released detailed draft legislation relating to the partnership anti-deferral rules. These proposals are designed to eliminate the deferral of corporate tax resultant from partnership fiscal periods that end after the year end of the partner.
Raising Capital
August 2011
One of the biggest challenges facing a start-up company is raising money - there are choices!
Owner - Manager Update
August 2011
Is the dividend alternative always best for the owner-manager, despite the tax advantages it presents?
My Final Answer (For Now)
August 2011
Follow up on: 2011 Federal Budget; Tax traps that can arise in commonplace transactions; and Rethinking RRSPs
Highway to Hell: The CRA’s High Net Worth Initiative
July 2011
A CRA initiative - which was virtually unknown only months ago – is dramatically changing the ground rules on how affluent entrepreneurs and their private corporations interact with the CRA
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