Death of a Taxpayer in Canada: Not an Inheritance Tax but an Income Tax

The inheritance tax in Canada visualized

Canada’s Alternative to the Inheritance Tax There is no inheritance tax or estate tax in Canada per se. With the exception of property passing to surviving spouses (or possibly dependents) upon death at tax cost, there is a notional or deemed disposition of capital property owned by the deceased immediately prior to death. A deceased’s […]

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Government Stepping Back from Limiting the Lifetime Capital Gains Exemption and Other Private Corporation Measures

Capital Gains

In response to pushback arising from the proposals, the government responded by reducing small business rates and backing down from two significant controversial ideas that would impact many small businesses with unintended results.

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Insights Into the Proposed Changes to the Lifetime Capital Gains Exemption

Capital Gains

A discussion of the proposed changes to limit the use of the lifetime capital gains exemption by family members and the implications of these changes on tax planning strategies.

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Insights on Proposed Changes to Income Splitting Rules

Income Splitting

A review of the proposed changes to income splitting rules that are scheduled to be enacted in 2018 by the Liberal government.

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The Pitfalls of a Part-Time Business

This blog post will help you take a realistic look at the possibility of a part-time business, taking into consideration what some of those roadblocks might be.

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Why Job Titles Matter – How to Use Them to Hire Great Talent

This blog post will explore why job titles do in fact matter, and how you can use them to hire great talent.

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