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Services de conseils fiscaux
Technical Bulletin - April 2015 Part 2
<span class="post-content">PART TWO: <span class="post-content">This technical bulletin covers the various developments from January to March 2015. Collins Barrow regularly publishes Technical Bulletin for the general interest of its clients and friends to highlight the continually changing accounting and assurance standards, and the interpretations thereof, in Canada.</span></span>
10 avr. 2015
Services de conseils fiscaux
Keeping advantages afloat: A tax break guide for small business owners
<p>Canadian-controlled private corporations (CCPCs) earning business income can enjoy significant tax advantages. The federal and provincial governments have incentives for small business owners to reinvest profits for expansion, job creation and investment. Read on to discover the tax advantages benefitting small businesses to minimize your tax burden.&nbsp;</p>
31 mars 2015
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
Impôts indirects
Nil Consideration Election – Then and Now
<p>The nil consideration election found in section 156 of the <em>Excise Tax Act</em> (ETA), sometimes referred to as the related party election, has recently been updated with changes to be in effect January 1, 2015.</p>
25 nov. 2014
Impôts indirects
Restricted Input Tax Credits
<p>The Harmonized Sales Tax (HST) was introduced in Ontario on July 1, 2010, bringing about changes for many businesses. Most notably, it introduced a requirement that &ldquo;large businesses&rdquo; be required to repay or &ldquo;recapture&rdquo; the portion of any available input tax credits (ITCs) attributable to the provincial portion of the HST that becomes payable, or is paid without having become payable, in respect of a specified property or service that is acquired.</p>
Rosa Maria Iuliano 23 oct. 2014
Impôts indirects
GST/HST Documentary Requirements and Common Audit Issues
<p>We continue to see Canada Revenue Agency (CRA) auditors aggressively challenge GST/HST registrants with the documentary requirements under subsection 169(4) of the <em>Excise Tax Act</em> (ETA).</p>
Cathie Brogan 23 oct. 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
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