Baker Tilly Canada
Close
Perspectives
Service
Industrie
Emplacement
Catégorie
Réinitialiser
Services de conseils fiscaux
Les amendements aux fiducies testamentaires
<p class="p1">En d&eacute;pit des nombreuses pr&eacute;occupations et questions soulev&eacute;es par l&rsquo;ensemble des fiscalistes, les nouvelles dispositions l&eacute;gislatives relatives aux fiducies testamentaires ont re&ccedil;u la sanction royale le 16 d&eacute;cembre 2014. Comme l&rsquo;indiquait le num&eacute;ro de <em>Tax Alert </em>du 25 novembre 2014 intitul&eacute; &laquo; Modifications fiscales apport&eacute;es aux fiducies testamentaires &raquo;, les fiducies testamentaires sont maintenant sujettes au taux d&rsquo;imposition marginal le plus &eacute;lev&eacute; &agrave; moins qu&rsquo;elles ne soient admissibles &agrave; titre de succession impos&eacute;e &agrave; taux progressif ou de fiducie au profit d&rsquo;une personne handicap&eacute;e.</p>
Sarah Netley 17 mars 2015
Services de conseils fiscaux
Ontario Interactive Digital Media Tax Credit: Changes and Considerations
The Ontario government announced this fall that the Ontario Interactive Digital Media Tax Credit (OIDMTC) program is under review as the program has seen a rapid increase in the number of claims in recent years, with a 40 percent annual growth rate in support claims processed.
22 déc. 2014
Services de conseils fiscaux
2014 Year-End Tax Planner: Looking Back to 2014 and Forward to 2015
<p>It&rsquo;s the most wonderful time of the year! That&rsquo;s right, time to start your year-end tax planning so any strategies that need to be implemented before key dates in order to be effective can be successfully launched.</p>
1 déc. 2014
Services de conseils fiscaux
Form W-8
<p>On July 1, 2014, a Canada/U.S. intergovernmental agreement (IA) came into effect requiring financial institutions in Canada to begin identifying &ldquo;U.S. person&rdquo; 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.</p>
27 nov. 2014
Services de conseils fiscaux
Streamlined and OVDP Update
<p>U.S. persons looking to catch up on required U.S. income tax filings may now be able to take advantage of an updated set of &ldquo;taxpayer friendly&rdquo; rules introduced in June 2014: the Streamlined Filing Compliance Procedures (Streamlined Program), and the Offshore Voluntary Disclosure Program (OVDP). These programs are integral parts of the ongoing Internal Revenue Service initiative to encourage U.S. taxpayers, particularly those located outside the U.S., to become compliant.</p>
9 sept. 2014
Services de conseils fiscaux
The Testamentary Trust Amendments: No Fairness for Most Disabled Canadians
<p>Despite the objections of The Canadian Bar Association (CBA), the Chartered Professional Accountants of Canada (CPAC) and the Society of Trust and Estate Practitioners (STEP), the 2014 Federal Budget introduced legislation to eliminate the graduated rate of taxation for testamentary trusts.</p>
5 sept. 2014
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
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>
Darlene Shaw Greg Leslie 23 juill. 2014
Services de conseils fiscaux
The Registered Disability Savings Plan and the Accident Victim
<p>The Registered Disability Savings Plan (RDSP) is a government initiative intended to assist eligible Canadians with disabilities and their families in saving for their long-term financial security. It is effective for 2008 and later taxation years. Individuals who are disabled or have become disabled as a result of an accident may be in a position to take advantage of the RDSP.</p>
11 juill. 2014
Services de conseils fiscaux
Coming to Canada Across the Canada-U.S. Border? Big Brother is Watching!
<p>On June 30, 2014, officials with the Canada Border Services Agency and the U.S. Department of Homeland Security commenced a cross-border information exchange initiative, whereby certain information on individuals crossing the border will now be shared between the countries&rsquo; border officials. Included in this shared information will be biographical data and the number of days spent in each country, which may be used by each country&rsquo;s governmental departments to ensure compliance with, among other things, income tax, immigration and health care regulations.</p>
11 juill. 2014
Services de conseils fiscaux
U.S. Federal tax rules applicable to loans from a Canadian parent to a U.S. subsidiary
<p><strong>Financing a U.S. subsidiary</strong></p> <p>When a Canadian company creates a U.S.-based subsidiary, one of the first issues to be addressed is how to fund those operations. Generally, funds may be advanced in the form of equity, debt or a combination of both.</p>
29 mai 2014
Des solutions à portée de main
Partout où vous avez besoin de nous.
Se connecter