Tax

Ontario could close small business tax loophole

Province decided last year not to match the federal passive income rules, leading to an anomaly in combined tax rates

By Rudy Mezzetta |November 4, 2019

3 min read

CRA sets CPP maximum pensionable earnings for 2020

Contribution rates were also announced

By Staff |November 1, 2019

1 min read

A life insurance policy loan or a loan against the policy?

A Tax Court case shows the difference for taxation

By Jamie Golombek |October 25, 2019

3 min read

How the CRA takes the life out of life interest trusts

If your business-owner client uses these trusts, special planning is required

By Kevin Wark |October 25, 2019

4 min read