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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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Spring 2006
Volume 6, Number 1

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)

In this edition of Tax Perspectives, we examine some fundamental developments in Canadian tax law. First Election Politics and Tax. Many tax changes have been proposed. Some will become law, some will not. Change is in the wind. Next, we look at changes to the taxation of Canadian dividends, a fundamental cornerstone of the tax system. Reducing the tax rate on dividends, as proposed, will have widespread implications.

We have seen landmark cases on the General Anti-Avoidance Rule, outlined in GAAR The Beast Finally Tamed. Sound advice is given on the question of residency and becoming a non-resident of Canada.

Lastly, in In Brief, we outline other developments, including incorporation for health professionals in Ontario.

The Tax Specialist Group TSG, continues to grow, and is now augmented by our international network. You can find out about this group at www.itsgnetwork.com.

TSG held its 7th National Conference in Toronto in February of this year, attended by over 30 tax specialists from across Canada. We welcome enquiries concerning TSG.

Lastly, we continue to expand our presence in China and the Far East in response to ever-increasing demand from our clients.