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Searching Content indexed under Income Tax by Clark Wilson LLP ordered by Published Date Descending.
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1
Why Successful Emerging Tech Companies Offer Employee Stock Option Incentives
When determining the compensation packages for employees, early stage companies must be able to balance their need to recruit and retain top-level talent while maintaining ...
Canada
23 Sep 2019
2
Update On The Federal Government's Proposed Changes To The Taxation Of Employee Stock Options
In the 2019 Federal Budget released earlier this year, the federal government announced proposed changes to the Income Tax Act (Canada) (the "Act")
Canada
9 Jul 2019
3
To Incorporate Or Not To Incorporate, That Is The Question
When starting a new venture, an often cited question of many entrepreneurs is whether to incorporate their venture, or to operate their venture as either a sole proprietorship or a general partnership.
Canada
14 Nov 2018
4
Taxation Of Private Companies: The Future Of Surplus Stripping
On July 18th the Liberal Government introduced a consultation paper, "Tax Planning Using Private Corporations" (the "Paper").
Canada
15 Nov 2017
5
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 the topics covered by the Paper
Canada
26 Oct 2017
6
Passive Investment Income
On July 18th the Liberal Government introduced a consultation paper, "Tax Planning Using Private Corporations" (the "Paper").
Canada
26 Oct 2017
7
New Limitations On The Lifetime Capital Gains Exemption
The Income Tax Act currently provides business owners with a lifetime capital gains exemption (the "LCGE") that exempts from tax 835,716 (in 2017) of capital gains arising on the sale of qualified...
Canada
22 Aug 2017
8
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."
Canada
14 Aug 2017
9
Structuring An Expansion To Canada
A non-Canadian franchisor planning to expand its franchise system to Canada must make important decisions on the type of legal entity to use for the expansion and the method by which the expansion will be implemented.
Canada
9 Aug 2017
10
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."
Canada
9 Aug 2017
11
Tax Proposals Affecting Private Companies And Their Shareholders: What Does This Mean?
The Liberal Government announced in the March 2017 Budget that it was reviewing the use of tax planning strategies involving private corporations.
Canada
8 Aug 2017
12
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."
Canada
8 Aug 2017
13
Charitable Donation Planning In 2016
Prior to 2016, any charitable gifts made in an individual's will were deemed to have been made by the individual immediately before death.
Canada
18 Mar 2016
14
Qualified Disability Trusts
Beginning in 2016, all trusts (whether created during an individual's lifetime, or in their will) will be subject to tax at the highest marginal rate unless the trust meets one of two exceptions.
Canada
17 Jun 2015
15
Charitable Gifts Involving Private Company Shares Or Real Estate
Earlier this week, the federal government released its 2015 budget. The budget contains a number of proposals to amend the Income Tax Act, and also provides updates regarding previously announced tax measures.
Canada
28 Apr 2015
16
Bill C-43 Receives Royal Assent
This Bill implements certain tax measures that were in the 2014 federal budget, as well as a few additional amendments to the Income Tax Act that were not previously announced in the budget.
Canada
2 Feb 2015
17
The "Family Tax Cut" Is Not Income Splitting
Proposed amendments to the Income Tax Act were released today which include the "Family Tax Cut".
Canada
5 Nov 2014
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