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Collins Barrow National Incorporated
 
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Tel: +1 416 480.0160
Fax: +1 416 480.2646
Collins Barrow Place
11 King Street West
Suite 700
Toronto
Ontario M5H 4C7
Canada
By Collins Barrow National Cooperative Inc.
Effective 1 January,2017, the income tax treatment of farm quota and other eligible capital property (ECP) underwent a complete overhaul. First announced in the 2016 Federal Budget, the ECP was formally replaced by capital cost allowance (CCA) class 14.1 on January 1, 2017. With many farmers and farm corporations' 2017 with fiscal year-ends now approaching, farmers should be aware of the implications of these changes to their businesses.
By Christin Giebelhaus
If you are a controller or CFO preparing your year-end financial statements for shareholders, regulators and lending institutions, there are several disclosure items you should carefully consider.
By Michael Barclay
Canada's succession planning rules can make it less costly from a taxation standpoint to sell a family business to a third party than to a family member. However, this depends on how the deal is structured.
By Tricia A. MacPherson, Derek De Gannes
Ontario Minister of Finance Charles Sousa announced a reduction to the small business tax rate to take effect on January 1, 2018.
By Thomas Blonde
In a 2012 article, I summarized a few of the major planning items that need to be considered before and after incorporating a farm business.
By Robert Fischer
AgriInvest and AgriStability are two government subsidy programs that have been extremely valuable to Canadian farmers in recent years.
By Jim King, Inna Kleiman
Exposure draft issued by the AcSB in October 2017 proposes to amend Section 3856 with respect to the accounting for financial instruments between related parties and significant risk disclosures.
By Nadia Pulla, Salome Victor
As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who can certify eligibility for the disability tax credit.
By Bill Crowther
On July 18, 2017, the federal government of Canada introduced proposals ("announcements") curtailing the use of private corporations to gain tax advantages over other individuals in Canada...
By Denver Nicklas
Even if you run a successful farm business, there is probably room for improvement in your record-keeping. Good records provide a snapshot of your operation and a more precise sense ...
By Tricia A. MacPherson, Derek De Gannes
Ontario Minister of Finance Charles Sousa announced a reduction to the small business tax rate to take effect on January 1, 2018.
By Denise Jones
For board members, understanding the organization's financial position is a necessity for effective oversight, as well as a fiduciary duty.
By Karen Sands
The following statement was made to the Senate Committee on National Finance on behalf of the Kingston Advocacy for Small Business (KASB) on Nov. 1, 2017.
By John S. Lee
On November 2, 2017, the US House of Representatives Committee on Ways and Means released long-awaited draft legislation on federal tax reform.
By Peter Savoni
We have been hearing it for decades: 30 per cent of family firms survive to the second generation and only 10 per cent survive to the third generation.
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