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Tax advisory
2013 Ontario Budget Commentary - May 2, 2013
Finance Minister Charles Sousa delivered Ontario’s 2013 Budget, his first as Finance Minister, on May 2, 2013. The Budget is projecting a deficit of $9.8 billion for 2012-13, $5 billion lower than projected a year ago, and increasing to $11.7 billion for 2013-14. The 2010 Budget put forward a plan to cut the deficit in half within five years and to eliminate it in eight years.
May 2, 2013
Tech Central: Privacy for Text Messaging
In late March, the Supreme Court of Canada released a decision that is proving to be a welcome reinforcement of the reasonable expectation of privacy for Canadians in their use of text messaging service
Apr 18, 2013
Is it Really a Gift? The Ontario Court of Appeal’s Decision In McNamee v. McNamee
In McNamee v. McNamee (2011 ONCA 533), the Ontario Court of Appeal considered whether common shares received pursuant to an estate freeze qualified as a gift and were thus exempt from a spouse’s net family property.
Apr 18, 2013
Social Media and New Business Opportunities
As the legal industry becomes increasingly competitive, legal service providers must expand outside their comfort zones and take a more aggressive – and smarter – approach to marketing. While traditional media relations, websites, advertisements and brochures have become standard components of a firm’s marketing plan, many legal professionals are slow to incorporate one of the most dynamic and cost-effective tools available to them – social media.
Apr 18, 2013
Why Are You Growing?
Mergers are tactics that should support a law firm’s strategy. But some firms fall into the trap of using mergers as a substitute for strategy. Before you grow your firm, make sure you know what you hope to achieve.
Apr 18, 2013
Business Development and the Comfortable Chair
You've worked long and hard to earn your comfortable chair. It is probably so well made that you can sit in it for the entire day. Clients probably like it. Maybe your staff does too.
Apr 18, 2013
2013 Manitoba Provincial Budget
On Tuesday, April 16, 2013, the Manitoba Minister of Finance, Stan Struthers, presented the province’s 2013 Budget. The following is a summary of the Sales Tax highlights from the 2013 Manitoba Budget.
Apr 18, 2013
Tax advisory
Discretionary Shares: Are they under attack?
Discretionary shares are a popular income-splitting tool for professional corporations and owner-managed corporations. They have gained popularity since the Neuman decision from the Supreme Court of Canada in 1998 (Melville Neuman v. Her Majesty the Queen). Not surprisingly, the Canada Revenue Agency (CRA) is still looking for ways to attack the use of discretionary shares.
Apr 15, 2013
Technical Bulletin - April 2013
This technical bulletin covers the various developments from January to March 2013. 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.
Apr 6, 2013
Tax advisory
Canada Revenue Agency GST/HST audit activities
For small businesses (generally businesses with annual sales of less than $4 million), the CRA has implemented a new audit approach whereby, instead of combined income tax and GST/HST audits, the agency will conduct separate audits. In our experience, the CRA’s increased focus has prompted auditors to focus on GST/HST issues previously overlooked during the combined tax audits era.
Mar 28, 2013
Tax advisory
Tax Changes in British Columbia and Prince Edward Island
On April 1, 2013, the following will take place: British Columbia will replace its 12% HST with a combination of the 5% GST and the province’s 7% PST; and Prince Edward Island will implement the HST at 14%, replacing the 5% GST and the province’s 10% PST.
Mar 28, 2013
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