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Want to be a more effective leader? Get organized.
What’s the first step you take to become a more efficient leader? There are, of course, varied leadership styles, but a key element of mine is trying to set the example for a balanced, organized professional life.
Feb 26, 2016
82 AERIAL
Tax advisory
2016 Ontario Budget Commentary
On February 25, 2016 Finance Minister Charles Sousa tabled his fourth Budget. The deficit for the 2015-16 fiscal year is projected to be $5.7 billion, which is $2.8 billion less than forecasted in the 2015 Budget. The deficit is projected to drop to $4.3 billion for 2016-17 and to be eliminated by 2017-18. Furthermore, the government is also projecting a balanced budget in 2018-19.
Feb 25, 2016
ON Budget commentary-Collins Barrow
Get your business noticed: What PE firms want
Being able to stand out from the pack is what gets a deal done with a private equity (PE) firm. 
Feb 24, 2016
On The Mark-Original
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Tax advisory Succession and estate planning
When family farm corporations don’t live happily ever after
Previous issues of <em>Farm Alert</em> have discussed the benefits of incorporating a farming business, factors to consider before and after incorporating, and the importance of maintaining a pure farm corporation in order to take advantage of the lifetime capital gains exemption on a potential sale or transfer of family farm corporation shares. This article discusses issues to be aware of when a family farm corporation must be discontinued or reorganized. A few practical scenarios demonstrate the downside of holding farm assets in a corporation.
Feb 23, 2016
Green farm land with varying grass lengths creating an interesting organic pattern.
Audit and accounting International
Navigating the potential pitfalls of U.S. property ownership
With the decline in the real estate market in the United States following the 2008 financial crisis, many Canadian residents have taken advantage of investing in U.S. real estate for income generation and/or personal vacation homes. This was especially advantageous for Canadians between 2010 and 2013, when the Canadian dollar was close in value to the U.S. dollar. 
Laura Gibbs Feb 16, 2016
Turquoise waters washing up on a yellow sand beach with two people walking the coastline.
Corporate finance Audit and accounting International
New IRS regulations for corporate inversions
Companies have long used corporate inversions to reduce their U.S. taxes. Prior to 2004, the IRS was concerned that U.S. corporations that carried out inversion transactions could remove non-U.S. operations from the U.S. tax system and strip earnings by becoming subsidiaries of foreign companies (typically organized in low-tax jurisdictions). In 2004, the IRS implemented legislation, known as the “anti-inversion rules,” to prevent these perceived abuses. With more regulations having come into effect on November 19, 2015, there are new areas to be mindful of when planning for corporate restructuring.
Feb 16, 2016
Turquoise waters washing up on a yellow sand beach with two people walking the coastline.
Rules and recommendations for farmland rollovers
Are you a farm owner? The rules of farmland rollovers are complicated and differ depending on (a) whether you’re living or deceased at the time of the transfer and (b) whether your spouse or child is the recipient. 
Feb 10, 2016
29 AR
Tax advisory
Proposed changes to the 2016 personal and corporate tax rates
One of the first orders of business of the newly elected Liberal government was to alter the tax rates for Canadians. Released on Dec. 9, 2015, Bill C-2 (an act to amend the Income Tax Act) resulted in proposed amendments to the personal and corporate tax rates, effective Jan. 1, 2016. (See our <a href="/en/cbn/publications/the-new-liberal-governement-changes-individual-tax-rates-jan2016" target="_blank">Tax Flash</a> of Dec. 10, 2015 for specific details of the tax rate changes.) 
Feb 2, 2016
Dark stormy waters with a big whitecap.
Audit and accounting
IFRS 15: Revenue from Contracts with Customers
<strong>IFRS 15 </strong>was issued by the International Accounting Standards Board (the IASB) to provide a single global standard prescribing how a reporting entity would recognize revenue from a contract with a customer.
Jan 27, 2016
On The Mark-Original
Technical Bulletin: January 2016 part 1
This technical bulletin covers the various developments from October to December 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.
Jan 22, 2016
Technical Bulletin-Collins Barrow
International Tax advisory
Canadian payroll withholding relief for non-resident employers
Initially announced in the 2015 federal budget, the Department of Finance released draft legislative proposals on July 31, 2015 that provide certain non-resident employers an exemption from Canadian payroll withholdings on payments to their non-resident employees temporarily working in Canada. The proposed legislation is effective for payments made after 2015.
Jan 20, 2016
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