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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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Summer 2004
Volume 4, 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 on the information herein.

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

    It has been a long time since we produced an edition of Tax Perspectives — so long that we were getting calls from people checking that they were still on our mailing list. In our defence, we have been busy. We have been busy servicing our clients,...

  • Rules for Capital Losses

    Stock markets performed well in 2003. Many clients may have realized capital gains. Now the market has softened. You may want to trigger unrealized capital losses to recover capital gains taxes paid in 2003. This article provides a review of the rules...

  • Macau Offshore Company Regime
    By Grace Chow, CA, TEP
    Cadesky and Associates LLP (Toronto)

    The Caribbean, the Mediterranean, and the Indian Ocean all have something in common. They each have a multitude of jurisdictions where one can establish either a tax-exempt company, or a company that pays tax at relatively nominal tax rates. But the...

  • Profile: Elizabeth King, Ph.D

    Based in Brookline Mass. , Elizabeth King has performed transfer pricing and valuation studies on behalf of large and small companies in the United States, Canada, Europe and Asia for over 20 years. Where Do Your Taxes Go?
    By Michael Cadesky, FCA, TEP
    Cadesky and Associates LLP (Toronto)

    A client of mine called recently to ask an intriguing question: "Do I have any say in where my taxes go?" I was tempted to simply say no, but then I thought about it for a while. The answer may surprise you. Like many Ontario taxpayers, my client was...

  • Retirement Compensation Arrangements
    By Warren Smith, CA
    Cadesky and Associates LLP (Toronto)

    A retirement compensation arrangement ("RCA") is a retirement plan structured as a trust arrangement between an employer and an employee. Contributions are made by the employer to the RCA trust, under which the employee is the beneficiary. The trust is...

  • U.S. Limited Liability Companies
    By Kim Moody, CA, TEP
    Moodys LLP Tax Advisors (Calgary)

    Until the mid 1990s, it was common to carry on business in the U. S. either through a corporation or a partnership, including a limited partnership. Because U. S. persons could elect for a corporation to be a flow-through entity for tax purposes...

  • In Brief
    By Howard L. Wasserman, CA, CFP, TEP
    Cadesky and Associates LLP (Toronto)

    ID Numbers for U. S. Real EstateThe IRS recently issued regulations stating that the foreign seller of U. S. real property must have a taxpayer identification number on all returns and documents for all closings occurring after November 3,...