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When greener pastures call
Many farmers can leave behind a significant tax liability once they pass on. Explore these tax strategies and estate planning tips for farmers.
25 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
The Mismatch: More Inequity from the New Trust and Estate Rules
<p>In our September 5, 2014, <em>Tax Alert</em> edition, we illustrated the lack of fairness in the recently proposed amendments to the taxation of trusts and estates with respect to disabled Canadians.</p>
25 nov. 2014
Tax Changes for Testamentary Trusts
<p>On August 29, 2014, the Department of Finance released draft legislation to implement measures introduced in the 2014 federal budget, which is expected to be enacted by the end of the year.</p>
25 nov. 2014
Alternative Business Structures: Change on the Horizon for Canadian Law Firms
<p>There is little doubt that the traditional law firm structure is under fire in Canada. Many of Canada&rsquo;s largest firms are struggling under the weight of out-dated business models and changing customer demands.</p>
31 oct. 2014
Choosing Industry Leaders
Whether as a result of family background, friendships, or serving clients belonging to that industry, it is essential that an industry group leader be familiar with the industry at least at a basic level. Over time, both the industry group leader and the industry group will acquire much greater knowledge about the industry, but starting from zero makes no sense. Most typically, the industry group leader would act for a signature client who belongs to that industry.
31 oct. 2014
Seven Easy and Free Ways to Monitor Your Law Firm Brand
Every lawyer, practice group and law firm has a brand. The savvy among us understand the importance of controlling our brand&rsquo;s image, and we devote appropriate levels of budget, staffing and time to brand planning, strategy and implementation. To be truly effective, however, an additional step is required: ongoing brand monitoring.
31 oct. 2014
Stop Making Partners
<p align="center" style="text-align: left;"><em>Questions to ask yourself before conferring equity partner status on anyone else</em></p> <p style="text-align: left;">My colleague Ed Wesemann recently published a must-read article titled &ldquo;A Five Year Survival Plan for Mid-sized Firms.&rdquo; Ed&rsquo;s first piece of advice to the leaders of these firms is: &ldquo;stop making partners.&rdquo; I think that advice is absolutely correct, and I&rsquo;d like to expand on it.</p>
31 oct. 2014
Harper Tax Cuts: Family Crowd Pleasers
<p>On October 30, 2014, Prime Minister Stephen Harper announced new tax measures that will allow income splitting and provide additional tax benefits to families with children.&nbsp; These measures accomplish a 2011 election promise to &ldquo;help make life more affordable for Canadian families.&rdquo;</p>
31 oct. 2014
Income Tax Filings for Deceased Taxpayers and their Estates
<p>In the coming years, you or someone close to you might act as the executor of the estate of a friend or relative. In order to fulfill the duties of an executor and act in the best interests of the beneficiaries of the estate, it is important to understand the estate&rsquo;s income tax filing obligations.</p>
24 oct. 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
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