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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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Fall 2007
Volume 7, Number 3

    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

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

    This issue of Tax Perspectives contains its usual assortment of articles on Canadian and international tax. The articles, all written by TSG members, inform you of recent developments, outline tax planning strategies that may be useful and caution you...

  • The Trouble With Stock Options
    By Michael Cadesky, FCA, TEP
    Cadesky and Associates LLP (Toronto)

    Stock options have been widely used as the executive compensation tool of choice, from the largest of public companies to small entrepreneurial private businesses. For the employee, they usually have two main benefits: the ability to receive money at...

  • Moving to Canada — Some Tax Aspects
    By Arnold Sherman, CA, CTA, TEP, FCA (England and Wales)
    H. Arnold Sherman Professional Corporation (Calgary)

    Canada remains a popular destination for immigrants. Accordingly, I discuss below, in non-technical terms, some tax considerations when an individual moves to Canada and becomes a Canadian resident for tax purposes. In practice, there are two...

  • Canadian Unlimited Liability Companies
    By Hugh Woolley, CA
    Lewis and Company (Vancouver)

    While of little interest to Canadians, unlimited liability companies are of great interest to U. S. purchasers of Canadian companies. Since 1900, corporate law in Nova Scotia has been modeled on the English style registration system and differs...

  • Do Taxes Give You A Headache? Get Help Or Pay The Price!

    In 1997, the Canadian Taxpayers Federation called for simplification of the Canadian tax system, citing a survey that showed 81% of Members of Parliament sought help to complete their own income tax returns. Ten years later, the tax system has become...

  • Non-Residents Buying Canadian Real Estate

    As the economy becomes more global, many people are buying real estate in other countries. The reason could be simply wanting a foreign vacation home, or diversifying an investment portfolio by owning income-producing property in another part of the...

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

    Canada - U. S Treaty On September 21, 2007, the Fifth Protocol to the Canada-U. S. Income Tax Convention was signed by the Minister of Finance and the U. S. Secretary of the Treasury. The Fifth Protocol will enter into force on the later...