Passive Investment Income
On July 18th the Liberal Government introduced a consultation paper, “Tax Planning Using Private Corporations” (the “Paper”). The Paper addressed issues relating to income sprinkling, ... Continued
Tax Group comments on Federal Government announcement of October 16, 2017
On July 18th the Liberal Government issued a consultation paper “Tax Planning Using Private Corporations” (the “Paper”). Our previous posts comment on various aspects of ... Continued
Private Company Tax Proposal: The Changing Landscape
On July 18th, the Liberal Government released a consultation paper, “Tax Planning Using Private Corporations” outlining proposed changes to income sprinkling, the availability of the ... Continued
Canadian Tax Foundation’s 2017 BC Tax Conference
On September 18 and 19, Cathie Brayley and Richard Weiland spoke at the Canadian Tax Foundation’s 2017 BC Tax Conference. At this high-profile industry event, ... Continued
Tax planning for private corporations and family law
Cathie Brayley, Richard Weiland and Areet Kaila presented recently to advisors, and subsequently to family law lawyers, on tax planning for private corporations. Both presentations ... Continued
Private Company Tax Proposals: Consequences for Trusts and Estates
Our prior posts in this series gave an overview of the government’s consultation paper, and outlined the paper’s proposals to limit the lifetime capital gains ... Continued
Converting Income into Capital Gains
This is the fifth in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In addition to proposals ... Continued
Private Companies and Passive Investments
This is the fourth in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In previous posts we ... Continued
Tax proposals affecting private companies and their shareholders: income splitting
This is the third in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In the first post ... Continued
New Limitations on the Lifetime Capital Gains Exemption
This is the second in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” The Income Tax Act ... Continued
Tax proposals affecting private companies and their shareholders: what does this mean?
This is the first in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations”. The Liberal Government announced ... Continued
The Franchise Law Review: Chapter 20 – Canada
Please note that this chapter was written by our lawyers – John Rogers (Chair), Richard Weiland, Kwan Loh, Brendan Morley and Stephanie Mui – for ... Continued