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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 2010
Volume 10, 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

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

    The budget made a number of changes to the tax treatment of employee stock options. From 2011 onwards, payroll withholding will be required on stock option benefits. Where certain conditions are met, an employee may claim a 50% deduction from...

  • Falling Corporate Tax Rates
    By Kim Moody, CA, TEP
    Moodys LLP Tax Advisors (Calgary)

    In the fall of 2007, Canada's Department of Finance introduced its long-term plan to reduce the combined federal and provincial corporate tax rate to 25% by 2012, calling on the provinces to reduce their corporate tax rates to 10%. Since then, most...

  • Gary L. Bateman – A Tribute

    Gary passed away unexpectedly on April 18, 2009. A founding member of TSG, he was an enthusiastic participantin all of our programs and events. Among Gary’s many accomplishments, he was one of Canada’s foremost authorities on the taxation of...

  • GST + PST = HST: A Tale of Two Provinces
    By Michael Cadesky, FCA, TEP Cadesky and Associates LLP (Toronto)
    and Barry Hull, BPE Hull & Daye Company (Edmonton)

    On July 1, 2010, in a move thatis already proving unpopular with voters, Ontario and British Columbia will harmonize their provincial sales taxes (PST) with the federal goods and services tax (GST). This will be done by scrapping the existing retail...

  • Foreign Inheritances
    By Larry Frostiak, CA, CFP, TEP
    Frostiak & Leslie Chartered Accountants Inc. (Winnipeg)

    Suppose you are about to receive a foreign inheritance. Have you thought about the potential tax implications? Is the inheritance taxable? What has to be reported? These and other related questions are the subject of this article. The first...

  • The Benefits of a Representative Office in China
    By Grace Chow, CA, TEP Cadesky and Associates LLP (Toronto)
    and P.Y. Ng, ACCA Thomas Lee & Partners (Hong Kong)

    Many Canadian businesses importing goods from China find it necessary to have local personnel on the ground to assist with purchasing, logistics, quality control, supplies procurement and whatever other issues that may arise in China. Very often,...

  • What’s a Capital Dividend Account?
    By Shelagh Rinald, CA, CFP, TEP
    Rinald Tax Advisory Inc. (Victoria)

    Although income flowing through a private company to its shareholders will generally be taxed twice — once when the company receives it and then again when the shareholders get it — Canada's Income Tax Act has various automatic provisions to...

  • Quick Tax
    By Manu Kakkar, CA, CGA, TEP
    Manu Kakkar CA Inc. (London, Ontario; Montreal, Quebec)

    The Garron Family Trust Case Two Barbados resident trusts were set up by non-residents to benefit Canadian families. The trusts owned shares in certain Canadian corporations in which these families were founding shareholders. The trusts had...