Baker Tilly Canada
Close
Perspectives
Service
Industrie
Emplacement
Catégorie
Réinitialiser
Services de conseils fiscaux
Bare trust
<p>A bare trust, also referred to as a naked trust, exists where a person, the trustee, is merely vested with the legal title to property and has no other duty to perform or responsibilities to carry out as trustee, in relation to the property vested in the trust.</p>
Steven Frye 8 juill. 2020
Publications-All about estates
Services de conseil aux entreprises Audit et comptabilité Entreprise privée Services de conseils fiscaux
The exit of a family farm shareholder
<p>When a shareholder of a family farm wishes to exit the farm operation&mdash;whether due to retirement, disagreement with other shareholders, or a desire for a lifestyle change&mdash;and there is no shareholders&rsquo; agreement in place to dictate the procedures for buyout, negotiations are required between the exiting shareholder and the remaining shareholder(s).</p>
Kathy Byvelds 2 juill. 2020
Green farm land with varying grass lengths creating an interesting organic pattern.
Services de conseils fiscaux
TSFA's and survivor payments: Impact of fair market value
<p>In this space, sometime ago, a fellow blogger wrote about how survivor payments made out of a deceased&#39;s tax free savings account (TFSA) to the deceased&#39;s spouse TFSA would qualify as an "exempt contribution"...&nbsp;</p>
Steven Frye 24 juin 2020
Publications-All about estates
Rejoignez notre lettre d'information
Restez informé sur ce qui compte le plus pour votre réussite.
Services de conseil aux entreprises Services de conseils fiscaux
Low-Interest environment: Time to take advantage again
<p>In past blogs, we discussed income splitting arrangements available to individuals who wish to loan funds to his/her lower income spouse or adult child, or in the case of minor children, a discretionary family trust.</p>
Steven Frye 1 juin 2020
Publications-All about estates
Services de conseil aux entreprises Audit et comptabilité Entreprise privée Services de conseils fiscaux
Le temps est-il venu d’envisager un « regel » ?
<p>La tourmente &eacute;conomique actuelle pourrait offrir des occasions en mati&egrave;re de planification fiscale, car les gens ont tendance &agrave; &ecirc;tre opportunistes en temps de crise. Le ralentissement &eacute;conomique caus&eacute; &agrave; l&rsquo;heure actuelle par la pand&eacute;mie de COVID-19 a notamment nui &agrave; la valeur de nombreuses entreprises canadiennes, ce qui veut dire que le moment est venu de jeter un nouveau coup d&rsquo;&oelig;il aux gels successoraux effectu&eacute;s durant des ann&eacute;es o&ugrave; l&rsquo;&eacute;conomie &eacute;tait en plein essor.</p>
14 mai 2020
Dark stormy waters with a big whitecap.
Services de conseil aux entreprises Audit et comptabilité Entreprise privée Services de conseils fiscaux
Pertes au titre de placements d’entreprise
<p>Les propri&eacute;taires-exploitants sont de plus en plus nombreux &agrave; &eacute;prouver des difficult&eacute;s &agrave; garder leurs entreprises en vie dans le climat &eacute;conomique et social actuel. Et beaucoup d&rsquo;entre eux se voient oblig&eacute;s d&rsquo;injecter des capitaux dans leurs soci&eacute;t&eacute;s, y compris des fonds personnels. Pour r&eacute;unir ce fonds, ils hypoth&egrave;quent leur maison, puisent dans leur ligne de cr&eacute;dit personnelle ou empruntent &agrave; des amis ou &agrave; la famille.&nbsp;</p>
23 avr. 2020
Dark stormy waters with a big whitecap.
Services de conseils fiscaux
Disability Tax Credit claim: Denied on appeal
<p>As many of you know the Disability Tax Credit (DTC) is a credit to income tax otherwise payable, available for those with a severe or prolonged impairment.&nbsp;It is meant to provide some relief from the additional costs and expenses incurred associated with the impairment.</p>
Steven Frye 16 avr. 2020
Publications-All about estates
Services de conseil aux entreprises Audit et comptabilité Entreprise privée Services de conseils fiscaux
Soutien de l’investissement dans les véhicules à émission zéro
<p>Le budget f&eacute;d&eacute;ral de 2019 a introduit deux nouvelles cat&eacute;gories dans le secteur des d&eacute;ductions pour amortissement (les cat&eacute;gories&nbsp;54 et 55) afin de permettre aux propri&eacute;taires de v&eacute;hicules &agrave; &eacute;mission z&eacute;ro achet&eacute;s le 19&nbsp;mars 2019 ou apr&egrave;s (et mis en service avant 2024) de d&eacute;duire de leurs imp&ocirc;ts l&rsquo;int&eacute;gralit&eacute; (100&nbsp;%) du prix d&rsquo;achat, et le plus rapidement possible. Cette mesure d&rsquo;all&egrave;gement sera supprim&eacute;e progressivement entre 2024 et 2028. La d&eacute;duction accord&eacute;e pour les voitures de tourisme &agrave; &eacute;mission z&eacute;ro est de plus plafonn&eacute;e &agrave; 55&thinsp;000&nbsp;$ par v&eacute;hicule.</p>
17 mars 2020
A close-up of a blue gemstone.
Services de conseils fiscaux
Clearance certificates
<p>An executor, as the legal representative of the estate, is required to obtain a clearance certificate before distributing property that they control. Where the executor fails to obtain a clearance certificate, they are liable for any unpaid amounts in respect of any property distributed.</p>
Steven Frye 10 mars 2020
Publications-All about estates
Audit et comptabilité Internationale Services de conseils fiscaux
U.S. citizens beware – IRS wants to know about your virtual currency
<p>The U.S. government, along with most governments, has invested resources in understanding cryptocurrency and is developing policies to deal with virtual currency. As of today, Bitcoin still remains the most invested virtual currency on the market with a market cap of approximately $200 billion.</p>
10 mars 2020
Turquoise waters washing up on a yellow sand beach with two people walking the coastline.
Services de conseils fiscaux
Home Buyer's Plan and tax credits after the death of a spouse
<p>During her marriage, a spouse inhabited a home wholly owned by her husband. He passed away and the house became an asset of the estate. Subsequent to her husband&#39;s passing, the spouse purchased a new property.</p>
Steven Frye 25 févr. 2020
Publications-All about estates
Des solutions à portée de main
Partout où vous avez besoin de nous.
Se connecter