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January 17, 2019

Tax Perspectives

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Please note that these publications may not be up-to-date as taxation matters are subject to frequent changes.


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Fall 2001
Volume 1, Number 2

The information in Tax Perspectives is prepared for general interest only. Every effort has been made to ensure that the contents are accurate. However, professional advice should always be obtained before acting and TSG member firms cannot assume any liability for persons who act on the basis of information contained herein without professional advice.


Introduction

By Michael Cadesky, FCA, TEP
Cadesky and Associates LLP (Toronto)

This Fall edition of Tax Perspectives focuses on year-end planning.

Given the decline in the stock market, which has followed unprecedented gains in recent years, tax planning for capital losses is clearly a top strategy this year. This and 11 other year-end tax-planning strategies are discussed by Kim Moody.

Getting a ruling from CCRA on a tax shelter is not a hassle-free guarantee, writes A. Christina Tari.

Michael Cadesky outlines the tax changes to foreign trusts that will come into effect in 2002. Strategies to be implemented by year-end must be devised now.

Jonathan Richler discusses a new alternative to a will-the alter ego trust.

Our two-part article on e-commerce concludes by looking at how offshore profits are taxed when ultimately distributed. In the theme of "show me the money," Grace Chow shows that the bottom line is what's left after tax.

Gary Bateman discusses year-end tax planning and SR & ED tax credits.

Just in time for the holiday season, CCRA has revised its position on taxable benefits, including Christmas gifts.

Finally, wondering about the latest word on interest deductibility? Begin by reading Howard Berglas's "In Brief."

Notwithstanding the focus of this issue, we would be remiss not to state the obvious: tax planning is a year-round, not just a year-end, exercise.