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Searching Content indexed under Income Tax by Collins Barrow National Incorporated ordered by Published Date Descending.
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Date
1
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
2
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
3
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
4
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
5
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
6
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
7
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
8
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
9
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
10
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
11
CB Budget Watch Commentary
The Honourable Bill Morneau, Minister of Finance, today tabled his third budget – "Equality + Growth: A Strong Middle Class" – which supports the Government's people centered approach.
Canada
5 Mar 2018
12
Expand Your Structuring Options: Consider A Limited Partnership
While partnerships have existed for as long as people have been in business, their use in Canada has been relegated largely to certain industries and tax situations.
Canada
28 Feb 2018
13
Finance Forecast: 6 Areas To Watch In Budget 2018
Last year's budget was delivered with a projected deficit of $28.5 billion and focused on several key areas, including skills development, innovation and middle-class jobs, among others.
Canada
27 Feb 2018
14
Take Advantage Of AMT Opportunities, Farmers!
Most people in the farm industry know they can sell qualifying farm property as a sole proprietor or partnership and use their lifetime capital gains exemption to avoid paying tax on the sale.
Canada
16 Feb 2018
15
The CRA Takes The Currency Out Of Cryptocurrency
In recent years, digital currencies called "cryptocurrencies" have exploded in mainstream popularity.
Canada
19 Jan 2018
16
The New Rules Of The Road - Infographic
On Dec. 13, 2017, Finance Canada released Amendments to the Income Tax Act and Regulations and Explanatory Notes, simplifying measures to restrict income sprinkling.
Canada
9 Jan 2018
17
Personal U.S. Tax Changes
On November 2, 2017, the Ways and Means Committee of the U.S. House of Representatives released a tax reform bill entitled The Tax Cuts and Jobs Act.
Canada
27 Dec 2017
18
Just A Spoonful Of TOSI May Help The Medicine Go Down
The Department of Finance released its long-awaited proposed amendments to the tax on split income (TOSI) rules on December 13.
Canada
22 Dec 2017
19
Farm Corporations And Claiming The Small Business Deduction
Historically, the Government of Canada has supported the agricultural sector with favourable rules in the Income Tax Act (the Act), among other strategies.
Canada
20 Dec 2017
20
Amendments To The Income Tax Act And Status Of Proposed Measures
On December 13, 2017, Amendments to the Income Tax Act and Regulations and Explanatory Notes to simplify measures to restrict income sprinkling were released by Finance Canada.
Canada
15 Dec 2017
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