The tax implications depend on how severance is characterized
Rate rises for corporate taxpayers' pertinent loans or indebtedness
Agency also delays implementing registered fee position
Strategies to address the new rules in 2019
Tax problems with this form of income splitting
Find out what types of income add to the calculation of deduction room
A recent case offers lessons for claiming employee expenses
There are now bright-line tests to determine who's exempt from TOSI
Don’t let your client be pound foolish
Dividends are making some Canadians — the top 1% — proportionally richer. StatsCan data reveal that the top 1% of tax filers saw their share of total income rise by almost one percentage point from 2014 to 2015, thanks to a sharp increase in dividend income from Canadian corporations. In 2015, the top 1% of […]