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The evolution of GST/HST and orthodontists
Orthodontists have faced difficulties in complying with the Goods and Services Tax (GST) since it was introduced on January 1, 1991.
Dec 28, 2018
04 HL
Business advisory services Audit and accounting Private enterprise International Indirect tax Tax advisory
Are you selling to U.S. customers? What the Wayfair decision means to Canadian Companies
The recent ruling of the Supreme Court of the United States in <em>South Dakota v. Wayfair, Inc.,</em> while receiving little coverage here in Canada, may have a substantial impact on how Canadian companies do business in the United States. In what may be a game changer for online retailers, the ruling has opened the door for individual states to enforce sales tax collection on sales <em>shipped</em> into their state, even where the seller has no physical presence.
Darlene Shaw Dec 20, 2018
113 AERIAL
Business advisory services Audit and accounting Private enterprise Indirect tax Tax advisory
Breaking down changes to the small business deduction
In Canada, corporations may claim a small business deduction (SBD) on their corporate tax returns, effectively reducing the corporate tax rate on the first $500,000 of taxable income from active business income (ABI). ABI does not include aggregate investment income.
Dec 12, 2018
Green farm land with varying grass lengths creating an interesting organic pattern.
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Business advisory services Tax advisory
Infographic: New funding opportunities
The Canadian Agricultural Partnership (CAP) launched on April 3, 2018. This five-year federal and provincial initiative is designed to strengthen agriculture, agri-food and other agri-based businesses across Canada. While some provinces are fine-tuning their agreements, CAP in Ontario has been implemented to provide funding in order to boost competitiveness, prosperity and sustainability within the agricultural sector.
Craig Hoover Oct 25, 2018
Publications-Infographic: New funding opportunities
Business advisory services Transaction services Valuations Audit and accounting Private enterprise Indirect tax Tax advisory
Farm corporations: you don’t need to “go all in”
Accountants regularly advise of the tax and accounting benefits available to corporations. But there remain some producers who are reluctant to take the next step and incorporate their farm operations. With some recent harvest reports of higher than average yields, it is time once again to look at the pros and cons of incorporating.
Sep 21, 2018
02 AR
Transaction services
Avoiding and Getting Off of The TOSI Highway
On July 18, 2017 the Federal Finance Minister announced proposals to change the tax rules related to income splitting using private corporations. The original proposals were subsequently withdrawn in October, re-released in December and after further changes the proposed legislation was included in Bill C-74 in March 2018. Bill C-74 received Royal Assent on June 21, 2018 and the new tax on split income (TOSI) rules are now in effect as of the beginning of 2018.
Jul 30, 2018
95 AERIAL
Business advisory services Transaction services Valuations Audit and accounting Private enterprise Indirect tax Tax advisory
Business valuations 101 – Redundant assets: to be, or not to be?
There are numerous components that go into valuing the assets of an active business. In simplified terms, those components can be characterized as the value of normalized discretionary cash flow plus redundant assets. In this article, we will be discussing two of the more common redundant assets that business owners frequently do not realize exist within their organization.
Chris Russell Jul 11, 2018
On The Mark-Business valuations 101 – Redundant assets: to be, or not to be?
Business advisory services Audit and accounting Private enterprise Tax advisory
Managing adjusted aggregate investment income
As outlined in the March Tax Alert, the 2018 Budget includes a measure designed to slow the accumulation of passive investments within active corporations. This measure is based on a calculation that considers both the amount and the type of investment income earned in a corporation. Understanding this calculation will guide an investor in developing a tax-efficient investment strategy going forward.
Scott Dupuis Jun 28, 2018
131 PEOPLE
Business advisory services Private enterprise
Approaching process improvement
Our lives and the world around us are in a constant state of change. Why then, do so many organizations struggle to make time for continuous process improvement? There are a lot of programs and tools out there – including Six Sigma, Lean, Kanban, 5 S’s, Kaizen and TQM – so it is easy to get overwhelmed. However, you do not need your staff to have months of training to enjoy the benefits of continuous improvement. While many organizations have reaped the benefits of in-house continuous improvement programs, a great deal can be gained from a quick and easy review process.
Jun 11, 2018
On The Mark-Approaching process improvement
Business advisory services Private enterprise
Preventing labour code changes from killing your business
It is clear to business leaders, either motivated by profit or not, that government and its legislation will continue to make it increasingly challenging to run a profitable or financially viable not-for-profit venture. These legislative changes, most recently dealing with taxation and labour, will negatively impact the bottom line.
Apr 24, 2018
On The Mark-Preventing labour code changes from killing your business
Transaction services Audit and accounting Private enterprise International Tax advisory
New QST registration requirements for non-resident suppliers
On March 27, 2018, the Quebec budget introduced a specified registration system for Quebec Sales Tax (QST) purposes for non-resident suppliers that make taxable supplies through e-commerce channels to recipients located in Quebec.
Sameer Noormohamed Apr 13, 2018
20 PEOPLE
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