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Searching Content indexed under Wealth Management 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
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
3
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
4
CRA May Propose Radical Changes To The Voluntary Disclosure Program
The current acceptance procedure does not require the taxpayer to pay any such amounts on filing and not doing so does not preclude the acceptance of the disclosure.
Canada
13 Mar 2017
5
To Deduct Or Not To Deduct; That Is The Question
Owning property for the purpose of earning rental income creates benefits and challenges. Property owners incur a variety of expenditures in order to earn rental income and maintain property value.
Canada
1 Mar 2017
6
Haven't Fulfilled Your U.S. Tax Obligations? (Infographic)
In recent months, there have been rumblings that the Streamlined program a "friendly" system that helps U.S. taxpayers living abroad get caught up on their filing obligations is coming to an end.
Canada
20 Feb 2017
7
Protecting Seniors From Fraud
As the baby boom generation ages, the balance of young and old is shifting, resulting in a disproportionate number of seniors.
Canada
12 Jan 2017
8
Succession In The 21st Century (Infographic)
As Baby Boomers begin to hit retirement age, a major shift is occurring in succession planning.
Canada
15 Sep 2016
9
"Smaller" Multinational Enterprises & Transfer Pricing
It seems that every day now there is an article of some sort addressing aggressive tax structures, often utilizing offshore entities, and the ramifications of (implied) inappropriate, underlying transfer pricing policies.
Canada
8 Jun 2016
10
The Five "Ws" Of The Report Of Foreign Bank And Financial Accounts (FBAR)
The U.S. Bank Secrecy Act (BSA), passed by Congress in 1970, gave the Department of Treasury the authority to collect information from U.S. persons...
United States
11 Mar 2015
11
Significant Changes To Reporting Requirements
In the 2013 Budget, the Minister of Finance proposed making changes to the way Canadian taxpayers disclose their foreign investment holdings.
Canada
9 Feb 2015
12
Investments Outside Of Canada? CRAs Offshore Compliance Division Issues Letter To Select Taxpayers
All Canadian resident taxpayers are required to file Form T1135 if at any time in the year the total cost amount to the taxpayer of certain foreign property was C$100,000 or more.
Canada
29 Jan 2015
13
Farmers And The Principal Residence Exemption
When a farm is sold as a going concern, it is fairly common for the family home to be situated on the same parcel of land and also form part of the sale transaction.
Canada
29 Jan 2015
14
Form W-8
On July 1, 2014, a Canada/U.S. intergovernmental agreement (IA) came into effect requiring financial institutions in Canada to begin identifying "U.S. person" account holders (for example, U.S. citizens and U.S. residents) for the purposes of disclosing specific information to the U.S. Internal Revenue Service.
Canada
2 Dec 2014
15
Streamlined And OVDP Update
U.S. persons looking to catch up on income tax filings may now be able to take advantage of an updated set of "taxpayer friendly" rules introduced in June 2014.
United States
17 Sep 2014
16
Planning Considerations When Selling The Farm
There comes a time eventually when every farm will need be sold. Often, farms are sold by the owner's choice, upon retirement or to transfer to the next generation.
Canada
11 Aug 2014
17
U.S. Federal Tax Rules Applicable To Loans From A Canadian Parent To A U.S. Subsidiary
When a Canadian company creates a U.S.-based subsidiary, one of the first issues to be addressed is how to fund those operations.
Canada
2 Jun 2014
18
2011 IRS Offshore Voluntary Disclosure Program
The U.S. Internal Revenue Service (IRS) recently announced a special voluntary disclosure initiative that should be of particular interest to U.S. citizens resident in Canada.
Canada
28 Jul 2011
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