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Indirect tax Tax advisory
Best Practices: Indirect Sales Tax Overpayment and Exposure Analysis
At Collins Barrow, we strive to bring extra value to our clients. To that end, we can provide an indirect sales tax overpayment and exposure analysis. This is a specialty tax service above and beyond the thorough general audit process typically provided.
Jul 5, 2013
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Indirect tax Tax advisory
Get the Credit You Deserve: Document Your Credit and Debit Notes
In light of the many recent changes and proposed changes to provincial and federal sales taxes, it is worth reviewing how your credit and debit note processes function. At Collins Barrow, we have encountered two situations that demonstrate how “incorrectly” processed credit notes can have a substantial effect on your bottom line.
Jul 5, 2013
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Leasing Farm Assets
In the last number of years the use of leases in farming operations has become more and more prevalent. Statistics from Farm Credit Corporation indicate that the annual percentage increase in the volume of leases from 2010 to 2012 was 34%, 66% and 14% respectively with an average increase of 38% in the last three years.
Jun 27, 2013
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Tax advisory
Tax Flash: CRA extends filing deadline in Alberta due to flooding
The CRA has extended the deadline for tax returns filed in Alberta with due dates during the flooding to August 2, 2013, as disclosed on the CRA website.
Jun 26, 2013
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Tax advisory
The Concept of Residence in Canadian Tax Law
As is the case in much of the world, Canadian taxation is for the most part based on the concept of residence. But the issue of determining residence can be problematic, particularly where individuals leave or think they have entered or left Canada.
Jun 17, 2013
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International Tax advisory Transfer pricing
Financing a U.S. Subsidiary: Debt vs. Equity
Canadian corporations seeking to expand their operations often look southward to grow their business. By expanding into the United States, Canadian corporations can potentially gain access to a much larger market than is available in Canada. For a variety of valid reasons, Canadian corporations often choose a U.S. corporation as a vehicle for expansion into the U.S. But once this structural decision is made, the question becomes, how to finance the U.S. operations?
May 31, 2013
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International Tax advisory Transfer pricing
Our American Customers: the Watchdogs of the U.S. Tax System
With today’s technology, it is becoming increasingly easy to sell products to individuals and companies all around the world. Many Canadian companies have developed great business relationships with U.S. customers, selling a wide variety of goods.
May 31, 2013
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Tax advisory
Voluntary Disclosures
There has been much discussion in recent months of tax avoidance and evasion. The March 2013 Federal Budget proposes to introduce the Stop International Tax Evasion Program, which would reward individuals (up to 15% of federal tax collected) who provide tips on significant international tax non-compliance leading to collection of outstanding federal taxes in excess of $100,000.
Kathy Byvelds May 15, 2013
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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
Budget commentary
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
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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
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