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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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Reduced Benefits in AgriStability and AgriInvest: Is it still worth it?
In the November 2012 issue of Farm Alert, we outlined the major changes that will be made to the AgriStability and AgriInvest programs starting in 2013. These changes will reduce substantially the amount of government support available for both programs.
Thomas Blonde Mar 25, 2013
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International Tax advisory Transfer pricing
2013 Federal Budget Commentary: “Jobs, Growth and Long-Term Prosperity” - March 21, 2013
The Honourable Jim Flaherty, Minister of Finance, today tabled Canada’s Economic Action Plan 2013, a budget focused on balancing the budget during this Parliament. This budget introduces skills training initiatives, a federal infrastructure plan and new investments to support manufacturing and innovation in Canada.
Mar 22, 2013
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Tax advisory Transfer pricing
Transfer Pricing: the T106 Form and Related Penalties
The T106 Summary and corresponding Slips (collectively, the T106 Form) represent the annual information return used to report non-arm’s length transactions between reporting persons or partnerships and non-residents, in accordance with section 233.1 of the Income Tax Act.
Mar 13, 2013
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International Tax advisory Transfer pricing
U.S. Tax Treatment of Certain Canadian Tax-Deferred Accounts
While many U.S. citizens living in Canada have recently become aware of the requirement to file annual U.S. individual income tax returns, they may not be aware of the specific filing requirements in regard to certain registered investment plans held in Canada.
Feb 28, 2013
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International Tax advisory Transfer pricing
U.S. Tax Changes Resulting from Fiscal Cliff Legislation
On January 1, 2013, the long-anticipated American Taxpayer Relief Act of 2012, commonly known as the Fiscal Cliff Legislation (FCL), was passed into law. The FCL addressed looming reversions to old tax rules that could have affected up to 98% of American taxpayers.
Feb 28, 2013
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Tax advisory
Interest Deductibility
At some point in the lives of most individuals and business enterprises, loan interest becomes a significant annual expenditure. Not surprisingly, its deductibility in computing income has been the subject of many disputes between taxpayers and the Canada Revenue Agency (CRA).
Feb 22, 2013
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Tax advisory
Pooled Registered Pension Plans
With final regulations recently coming into force, the framework for pooled registered pension plans (PRPPs) is now complete.
Jan 30, 2013
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Technical Bulletin - January 2013
This technical bulletin covers the various accounting and assurance developments from November 2012 to December 2012. Collins Barrow regularly publishes Technical Bulletins 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 18, 2013
Technical bulletin
Using partnerships in your farming business
Jan 15, 2013
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Corporate owned buildings on land owned by shareholders
Jan 10, 2013
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