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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 2001
Volume 1, Number 2

    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 Fall edition of Tax Perspectives focuses on year-end planning. Given the decline in the stock market, which has followed unprecedented gains in recent years, tax planning for capital losses is clearly a top strategy this year. This and 11...

  • Year-End Tax Planning Considerations
    By Kim Moody, CA, TEP
    Moodys LLP Tax Advisors (Calgary)

    As we approach December 31, 2001, it's time to think about year-end tax planning for yourself and your family. This article summarizes some of the best tax planning strategies that we recommend for individuals. Ensure that all...

  • CCRA Issues Warning: Tax Ruling Not A Guarantee
    By A. Christina Tari,
    Richler and Tari, Tax Layers (Toronto)

    As tax professionals, we attend the annual Canadian Tax Foundation conference with interest to hear the CCRA's current initiatives and positions. This year attention was focused on tax shelters, which are "all" the focus of examination under the Tax...

  • Changes to Canadian Taxation of Offshore Trusts
    By Michael Cadesky, FCA, TEP
    Cadesky and Associates LLP (Toronto)

    Offshore trusts have long been a tax planning vehicle of choice for affluent clients. So in February 1999, when the Canadian government announced major changes to the taxation of offshore trusts, a shudder ran deep among tax advisers. And while...

  • Profile: Howard Berglas

    Howard Berglas is a partner and a founding member of Cadesky and Associates in Toronto. He is known for his approachable manner, his negotiation skills, and his wide repertoire of tax-planning techniques. Howard has written and lectured...

  • Alter Ego Trusts: A New Estate-Planning Strategy
    By Jonathan L. Richler, MA, LLB, TEP
    Richler and Tari, Tax Layers (Toronto)

    Estate planners have been provided with a new tax planning tool-the alter ego trust. This vehicle offers significant benefits for those who wish to avoid probate fees or the public disclosure associated with the probate process. In Ontario, probate...

  • E-Commerce Within an International Environment: Part 2
    By Grace Chow, CA, TEP
    Cadesky and Associates LLP (Toronto)

    In part 1 of this article, we reviewed the issues to consider when structuring an e-commerce-based business within an international environment. In part 2, we review how profits may be withdrawn from these structures. WEBSITECO OWNED BY...

  • SR&ED and Year-End Planning

    It is important for tax and business reasons to always conduct a certain level of year-end planning and review. Claims filed under the scientific research and experimental development (SR & ED) provisions of the Income Tax Act are no different. This...

  • A Christmas Gift From CCRA
    By Michael Cadesky, FCA, TEP
    Cadesky and Associates LLP (Toronto)

    A new and much more liberal policy will apply to employee gifts starting in 2001. Previously, an employee could receive one tax-free gift of under $100 per year, as long as the employer did not deduct it. Now, up to two gifts may be received...

  • In Brief
    By Howard Berglas, CA

    Of supreme interest! It is not often that the Supreme Court of Canada chooses to hear cases involving income tax. So it's not surprising that when it does, it draws the attention of tax practitioners, the CCRA, and the Departments of...