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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 2001
Volume 1, 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)

    This is the first issue of the Tax Specialist Group's quarterly newsletter. We hope you enjoy the broad range of tax-related articles. More detailed information is often available on our Web site at www. taxspecialistgroup. ca. Tax Specialist...

  • Changes to Capital Gains: Some Implications

    Fundamental changes to capital gains taxation have far-reaching implications. Some old rules of thumb and established practices need to be rethought. As readers may be aware, the inclusion rate for the taxation of capital gains fell over the...

  • Update on Stock Option Benefits
    By Kim Moody, CA, TEP
    Moodys LLP Tax Advisors (Calgary)

    Changes to stock option benefits were announced in the February 2000 federal budget. The rules are complex, and can backfire on the unwary. Whether they are beneficial depends on how well you play the rules. Draft legislation implementing the...

  • Tax Shelter Litigation Update
    By A. Christina Tari,
    Richler and Tari, Tax Layers (Toronto)

    Beginning in 1987, the Auditor General and various committees reviewing Canada's fiscal policies criticized Revenue Canada for being too lax with respect to "tax avoidance. " In response, Revenue Canada (now the CCRA) increased its contingent of...

  • Member Profile: Gary L. Bateman

    Gary L. Bateman, P Eng, MBA, CA One of Canada's foremost authorities on R&D tax incentives Gary Bateman, founder and senior partner of Bateman MacKay, Chartered Accountants, combines his engineering background with his accounting...

  • E-commerce Within an International Environment: Part I
    By Grace Chow, CA, TEP
    Cadesky and Associates LLP (Toronto)

    New technology brings new ways of conducting business. The Internet offers these methods to companies of all sizes, and makes it possible to set up shop outside Canada and save large amounts of tax. Since national boundaries are nonexistent in the...

  • In Brief: News of Important Tax Developments
    By Howard Berglas, CA

    Surviving the kiddie tax Effective after 1999, the so-called kiddie tax applies to minor beneficiaries of inter vivos trusts that earn dividends from private corporations. It also applies to business income earned by management...

  • Service Profile: Estate Planning

    Appropriate and timely estate planning is critical to maximizing long-term family wealth. Too often the pressures of modern life leave little time and energy for personal planning. This planning gets neglected, postponed, or pushed aside until it is...

  • Documenting R & D Claims

    People will spend countless hours documenting an expense report to claim a $12 taxi ride or a meal. Yet when it comes to documenting SR&ED claims, which can yield astonishing tax refunds, people have a whole array of excuses. Many believe that their...