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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 2002
Volume 1, 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 on the information herein.

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

    With this edition of Tax Perspectives, we welcome three new TSG members. Lewis & Company will represent the group in Vancouver and Allan Cruikshank will serve as our representative in Montreal. Steven Peters, who writes in this newsletter about...

  • Making Your Mortgage Tax-Deductible
    By Kim Moody, CA, TEP
    Moodys LLP Tax Advisors (Calgary)

    On September 28, 2001, the Supreme Court of Canada released its long-awaited decisions in Ludco (2001 SCC 62) and Singleton (2001 SCC 61). Both cases involved the question of whether interest payments were tax-deductible. For interest to...

  • US Tax Filings
    By Robert Sommer, CPA
    Brock, Schechter & Polakoff, LLP (Buffalo, New York)

    For a variety of reasons, many Canadians have a keen interest in US tax matters. But keeping track of US tax filing requirements is not an easy matter. This article briefly summarizes the more commonly encountered tax filings, when and why they are...

  • Profile: Dora Mariani, CA, CFP

    Dora Mariani, CA, CFP, is a tax manager with the TSG member firm Cadesky and Associates in Toronto. She practises in Canadian and international tax matters, with a Profile: Fred Richardson, CGA

    Fred Richardson, CGA, is a tax specialist with the TSG member firm of Moody Shikaze Boulet LLP in Calgary. Fred's diverse background in public practice, industry, and three years with CCRA gives him a unique perspective on income tax issues. Fred has...

  • Provincial R & D Incentives

    The provinces have never managed to agree on a standard R & D incentive. The only thing they seem to agree on is that, if the neighbouring province has an incentive policy, they need one as well. But like other things Canadian, there are...

  • Nova Scotia Unlimited Liability Companies
    By Steven Peters, CA, CPA, TEP
    Steven Peters Limited (Halifax)

    It is often said that tax is the world of the strange and bizarre. But who would have thought that the failure of Nova Scotia to modernize its corporate legislation would create a US taxplanning opportunity? Nova Scotia is the only province to contain a...

  • In Brief — News of Important Tax Developments
    By Howard L. Wasserman, CA, CFP, TEP
    Cadesky and Associates LLP (Toronto)

    Foreign trusts are still foreignOn December 17, 2001, the Department of Finance issued a news release in which it announced a one-year delay in the effective date of all proposals affecting nonresident trusts and foreign investment...