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Services de conseils fiscaux
Temporary Assignment of an Employee from Canada to the United States
<p>This article is the third in a series of four examining the Canadian and U.S. income tax implications of the temporary assignment of an employee from Canada to the U.S. Specifically, these articles address the situation of an employee remaining employed by a Canadian entity, but temporarily assigned to work in the U.S. Our previous two articles (Winter 2015 <em>U.S. Tax Alert</em> and Spring 2015 <em>U.S. Tax Alert</em>) examined the importance of the determination of &ldquo;residency&rdquo; for personal income tax purposes, and the Canadian and U.S. personal tax liabilities based on different residency scenarios.</p>
Mike Hayward 19 oct. 2015
U S Tax Alert 48 AERIAL
Services de conseils fiscaux
Utilisation d’une automobile par les employés
<p>Il est fr&eacute;quent qu&rsquo;un employ&eacute; soit tenu par son employeur de se servir d&rsquo;une automobile dans le cadre de ses fonctions. Le plus souvent, l&rsquo;entreprise fournira une automobile &agrave; l&rsquo;employ&eacute; ou versera un montant &agrave; ce dernier pour l&rsquo;utilisation de son propre v&eacute;hicule. Les options qui suivent pr&eacute;sentent diff&eacute;rentes cons&eacute;quences fiscales pour l&rsquo;employeur et l&rsquo;employ&eacute;.</p>
27 juill. 2015
Tax alert (Use going forward)
Services de conseils fiscaux
Transition en douceur : garder votre maison dans la famille
<p>Family cottages can play an integral role in strengthening family bonds. Over time, traditions are established, festivities are enjoyed and emotional ties are formed, creating a desire to keep these properties in the family for generations. However, a variety of financial and legal concerns can make this more difficult than it sounds.&nbsp;</p>
15 juill. 2015
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Services de conseils fiscaux
Le financement participatif : les implications fiscales d'un véhicule populaire de collecte de fonds
<p>Wikipedia d&eacute;finit le financement participatif comme suit&nbsp;: &laquo;&nbsp;un moyen de financement de projet ou d&#39;entreprise qui vise &agrave; collecter beaucoup de petits montants d&#39;argent aupr&egrave;s d&#39;un grand nombre de gens, habituellement par le biais d&#39;Internet<span class="s1">.&nbsp;</span>&raquo; Il s&#39;agit d&#39;un v&eacute;hicule de plus en plus populaire pour collecter des fonds en vue de projets particuliers, comme la cr&eacute;ation d&#39;un album musical ou d&#39;une &oelig;uvre d&#39;art, l&#39;acquisition d&#39;immobilisations ou le financement du d&eacute;marrage d&#39;une entreprise. Cette tendance a men&eacute; un certain nombre de contribuables &agrave; demander conseil aupr&egrave;s de l&#39;Agence du revenu du Canada (ARC) quant aux implications fiscales de la collecte de fonds au moyen du financement participatif. Les commentaires suivants r&eacute;sument les positions de l&#39;ARC sur le sujet.</p>
12 juin 2015
Tax alert (Use going forward)
Services de conseils fiscaux
Income Tax Considerations in Structuring Real Estate Transactions with Life Interest
<p>A life interest in real estate provides an exclusive right to use a property during the lifetime of the holder of the interest. Often, an individual will incorporate a life interest on a transfer of a property by way of gift to a relative in order to ensure that the individual has use of the property during their lifetime, to know for certain who will own the property when they die, and to avoid probate fees upon death.</p>
11 août 2014
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Services de conseils fiscaux
Safe Income Strips
<p>Safe income accumulates to particular shareholders on a per-share basis, with consideration given to the holding period of the share. This can result in differing amounts of safe income for different shareholders, particularly where reorganizations have occurred in the past or where shares have changed hands. As a result, an understanding of the share ownership history is required.</p>
Greg Leslie 23 juill. 2014
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Services de conseils fiscaux
U.S. citizens and Canadian trusts
<p>Trusts are important tools in Canadian tax and estate planning.&nbsp;Discretionary family trusts, in particular, have become common and are continually evolving. Some of the most powerful benefits of these tools include:</p> <ul> <li><strong>Flexibility</strong> &ndash; the ability to maintain control of assets while directing income and value as the trustees see fit.</li> <li><strong>Income splitting</strong> &ndash; directing income of the trust to lower-income beneficiaries (usually family members) to minimize the overall family tax burden.</li> <li><strong>Capital splitting</strong> &ndash; allocating capital gains to beneficiaries, enabling the use of multiple capital gains exemptions.</li> </ul>
Todd King 29 mai 2014
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Services de conseils fiscaux
Mitigating U.S. Tax exposure through the Closer Connection Statement
<p>Canadian persons that spend significant time in the United States can become subject to U.S. taxation and reporting requirements unexpectedly, even if they are not earning income from U.S. sources.&nbsp; Starting June 30th, 2014 a new initiative will begin that is designed to track a Canadian person&rsquo;s movement across the Canada/U.S. border.&nbsp; Prior to this new initiative, many Canadian persons felt, perhaps justifiably, that U.S. authorities had no way of actually knowing how many days they were present within their border.</p>
29 mai 2014
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Services de conseils fiscaux
Holding Companies Demystified
<p>As tax professionals, we are often asked by clients to explain the concept and appropriate uses of holding companies. The answer generally is not straightforward; a variety of tax and commercial factors are relevant in any particular case. Though it is beyond the scope of this article to provide a complete list of potential benefits and drawbacks, an introduction to several key issues will be examined.</p>
28 mai 2014
98 BUILDINGS
Impôts indirects Services de conseils fiscaux
Oh! Taxman, what big teeth you have!
<p>Today, no one seems to doubt the existence of tax havens. But tax hell... does it exist? Based on the testimony of taxpayers and tax practitioners, one might wonder. Reports of abuse and misconduct by the tax authorities seem increasingly common.</p>
5 mars 2014
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Internationale Services de conseils fiscaux
RESP and TFSA Accounts for U.S. Citizens
Recently, Canada and the U.S. reached an agreement providing that Canada will assist with the collection and reporting of information to the U.S. Internal Revenue Service (IRS) on U.S. persons living here in Canada in order to comply with the U.S. Foreign Account Tax Compliance Act (FATCA). See our February U.S. Tax Flash for details on the agreement.
25 févr. 2014
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