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Searching Content indexed under Tax by Collins Barrow National Incorporated ordered by Published Date Descending.
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1
Are You Selling To U.S. Customers? What The Wayfair Decision Means To Canadian Companies
The recent ruling of the Supreme Court of the United States in South Dakota v. Wayfair, Inc., while receiving little coverage here in Canada, may have a substantial impact on how Canadian companies do business ...
Canada
27 Dec 2018
2
Breaking Down Changes To The Small Business Deduction
In Canada, corporations may claim a small business deduction on their corporate tax returns, effectively reducing the corporate tax rate on the first $500,0001 of taxable income from active business income.
Canada
13 Dec 2018
3
Post-Mortem Planning After TOSI
The Tax on Split Income (TOSI) regime has had significant impact on tax planning strategies for owner-managed businesses.
Canada
7 Dec 2018
4
Support For Canadian Journalism
Further details on these new measures will be introduced in the 2019 Federal Budget.
Canada
28 Nov 2018
5
2018 Fall Economic Update
The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.
Canada
27 Nov 2018
6
Don't Dive Into The Shallow End Of The TOSI Income Pool
In recent Tax Alerts we discussed the tax on split income (TOSI), which limits income-splitting techniques involving private corporations by taxing amounts received at the highest marginal tax rate.
Canada
27 Sep 2018
7
How To Remain Compliant When Not Acting At Arm's Length
For tax purposes, the Canadian Revenue Agency requires businesses to complete all transactions at fair market value, but some businesses find themselves making special arrangements with family,
Canada
17 Sep 2018
8
U.S. Taxes For American Citizens Living Abroad (Infographic)
In December 2017, U.S. lawmakers passed the Tax Cuts and Jobs Act, the most comprehensive U.S. tax reform in more than 30 years.
Canada
14 Sep 2018
9
Tax-Deferred Capital Distributions From Discretionary Family Trusts
Discretionary family trusts are used extensively for tax, family and succession planning, as they afford enormous flexibility
Canada
5 Sep 2018
10
Voluntary Disclosure Of Foreign Assets
The Internal Revenue Service (IRS) has announced it will begin to wind down the 2014 Offshore Voluntary Disclosure Program (OVDP) and close it entirely on Sept. 28, 2018.
Canada
2 Sep 2018
11
Avoiding And Getting Off Of The TOSI Highway
On July 18, 2017 the Federal Finance Minister announced proposals to change the tax rules related to income splitting using private corporations.
Canada
6 Aug 2018
12
Every Strong Business Starts With A Strong Transition
For anyone making the transition to self-employment, deciding whether to incorporate is a major decision.
Canada
24 Jul 2018
13
Business Valuations 101 – Redundant Assets: To Be, Or Not To Be?
There are numerous components that go into valuing the assets of an active business. In simplified terms, those components can be characterized as the value of normalized discretionary cash flow...
Canada
16 Jul 2018
14
Managing Adjusted Aggregate Investment Income
As outlined in the March Tax Alert, the 2018 Budget includes a measure designed to slow the accumulation of passive investments within active corporations.
Canada
9 Jul 2018
15
The Tax Implications Of Cryptocurrency
Although cryptocurrencies have existed since Bitcoin emerged in 2009, this medium of exchange has experienced a massive surge in popularity in recent months.
Canada
2 May 2018
16
New QST Registration Requirements For Non-Resident Suppliers
On March 27, 2018, the Quebec budget introduced a specified registration system for Quebec Sales Tax (QST) purposes for non-resident suppliers that make taxable supplies...
Canada
18 Apr 2018
17
Further Elimination Of The Small Business Tax Deferral
Ontario corporations are subject to a general corporate income tax rate of 26.5%
Canada
28 Mar 2018
18
U.S. Tax Reform Punishes U.S. Citizens Abroad
From a taxation perspective, the period from July 2017 to February 2018 has been one of the most tumultuous in recent history for Canadian private company owners.
Canada
15 Mar 2018
19
Should You Be Registered For Canadian GST/HST?
Foreign companies, individuals and organizations who provide goods and services to customers in Canada should consider whether their business activities in Canada invoke a requirement to register for the GST/HST.
Canada
14 Mar 2018
20
Taking Action On Passive Investment Rules
If you listened closely on budget day, you could hear a sigh of relief across Canada after the federal government announced new rules on passive investment income
Canada
14 Mar 2018
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