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Searching Content indexed under Capital Gains Tax by Collins Barrow National Incorporated ordered by Published Date Descending.
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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
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
4
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
5
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
6
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
7
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
8
The Capital Gains Exemption: Beware Of In-Law Quirks
In Canada, qualified farmland can be transferred from one generation to the next for any dollar amount between cost and fair market value (FMV) at the time of the transfer.
Canada
6 Mar 2018
9
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
10
Year-End Tax Planner: Looking Back At 2017 And Forward To 2018
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.
Canada
24 Nov 2017
11
Changes Proposed To Taxation Of Private Corporations And Their Shareholders
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...
Canada
23 Nov 2017
12
Finance Abandons The Surplus Stripping Rules For Now
On October 19, 2017, the Department of Finance ("Finance") announced that it will abandon the proposed tax measures aimed at restricting the conversion of income into capital gains...
Canada
27 Oct 2017
13
Public Pressure Results In Finance Re-Examining Proposed Tax Changes
On October 16, 2017, the Department of Finance ("Finance") released changes ("announcement") to the tax proposals previously announced in July 2017.
Canada
25 Oct 2017
14
U.S. Tax Pain: Canadian Mutual Funds And ETFs
From an investment perspective, mutual funds and exchange-traded funds (ETFs) make sense for many Canadians. They allow them to reduce investment risk by diversifying their holdings through exposure to...
Canada
4 Oct 2017
15
Multiplication Of The Lifetime Capital Gains Exemption: Proposed Rules
In its Consultation Paper and draft legislation released July 18, 2017, the Department of Finance proposes to restrict the lifetime capital gains exemption (LCGE). The Department of Finance indicates...
Canada
4 Oct 2017
16
Proposed Tax Changes For Family Farm Corporations
On July 18, 2017, Minister of Finance Bill Morneau proposed comprehensive changes to the taxation of private corporations, based on concerns that private corporations "give unfair tax advantages...
Canada
4 Oct 2017
17
Protecting Canada's Private Corporations
Coming out of their annual board meeting, Collins Barrow is urging the Canadian government to delay the enactment of measures that profoundly change the taxation of private corporations and their shareholders...
Canada
22 Sep 2017
18
Increasing The Cost Of Intergenerational Business Transfers
The Canadian Federal Government introduced draft legislation on July 18, 2017 that will profoundly change the taxation of private corporations and their shareholders.
Canada
24 Aug 2017
19
Using Replacement Property To Defer Capital Gains On Farmland
With replacement property rules, you can purchase farmland to replace a previous piece of farmland sold – as long as it's used in the same (or a similar) business – and elect to defer any capital gain...
Canada
17 Aug 2017
20
Finance Targets Tax Planning For Private Corporations
On July 18, the Department of Finance released a consultation paper outlining a number of measures designed to close down various tax planning strategies currently available to owners of...
Canada
21 Jul 2017
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