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
Cathie Brayley appointed to Joint Committee on Taxation, Canadian Bar Association
Congratulations to Cathie Brayley on being named to the Joint Committee on Taxation, Canadian Bar Association (Taxation Law Section). Comprised of the most highly regarded ... 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
Tax issues in estate planning
Lawyers practicing in will and estate planning benefit from also having an understanding of basic tax considerations in order to prepare an effective plan, administer ... Continued
Warm welcome to Cathie Brayley
We are happy to welcome Cathie Brayley as a partner with our Tax group. Over her 32-year career, Cathie has guided clients through all types ... Continued
Proposed Amendments to the University Act: On-Campus Commercial Businesses Targeted for Property Tax
On February 15th 2011, the Minister of Finance introduced Bill 2 – the Budget Measures Implementation Act (the “Bill”) which may impact the tax liability ... Continued
Spousal Transfer can Lead to Tax Pitfall
The recent BC Court of Appeal decision in Zeitler v. Zeitler Estate, 2010 BCCA 216 illustrates why tax consequences must be thought through carefully even ... Continued
How to Make a Charitable Donation and at the Same Time Increase Your Tax Deduction
Have you made money in the stock market this year and have some shares that you are thinking of selling? Did you know that it ... Continued