Tax Perspectives

Please note that these publications may not be up-to-date as taxation matters are subject to frequent changes.

	View PDF Issue Contents Spring 2010 Volume 10, Number 1 Introduction Falling Corporate Tax Rates Gary L. Bateman – A Tribute GST + PST = HST: A Tale of Two Provinces Foreign Inheritances The Benefits of a Representative Office in China What’s a Capital Dividend Account? Quick Tax
	View PDF Issue Contents Supplement 2010 2010 FEDERAL BUDGET TAX HIGHLIGHTS Highlights of the 2010 Federal Budget
	View PDF Issue Contents Winter 2008 Volume 8, Number 2 Introduction Losses in Your Portfolio, What the Tax Rules Say Low Interest Rates and Income Splitting Taking Advantage of Low Values, How About an Estate Freeze Leaving Canada, Is Now the Time? Securing the Equity in Your Business Stock Options in a Down Market Remuneration Strategies in Difficult Economic Times Foreign Currency Gains and Losses, the Technicalities Using Corporate Losses Quick Facts
	View PDF Issue Contents Summer 2008 Volume 8, Number 1 2008 Federal Budget Some Consequences of Eligible Dividends The European Court of Justice Net Worth Assessments The Principal Residence Exemption — Three Difficulties That Could Be Costly In Brief
	View PDF Issue Contents Fall 2007 Volume 7, Number 3 Introduction The Trouble With Stock Options Moving to Canada — Some Tax Aspects Canadian Unlimited Liability Companies Do Taxes Give You A Headache? Get Help Or Pay The Price! Non-Residents Buying Canadian Real Estate In Brief
	View PDF Issue Contents Spring 2007 Volume 7, Number 2 SPECIAL BUDGET COMMENTARY Overview Individuals Businesses Capital Gains International
	View PDF Issue Contents Winter 2007 Volume 7, Number 1 Introduction Minority Governments & Tax Changes China — Tax Reform on the Way? ITSG At Your Service The U.S. Tax Outlook — 2007 Breaking Up Is So Hard To Do Customs Duty — Some Tax Saving Ideas In Brief
	View PDF Issue Contents Spring 2006 Volume 6, Number 1 Introduction Election Politics And Tax Surprise Changes to Taxation Of Dividends The CRA Attacks Canadian Residents Leaving Canada GAAR — The Beast Finally Tamed Tax Specialists In Demand In Brief
	View PDF Issue Contents Summer 2005 Volume 5, Number 1 Introduction Tax Planning — Why Bother? Dealing With the Canada Revenue Agency ("CRA") Madeira — Some Canadian Tax Planning Possibilities Voluntary Disclosures — Should I or Shouldn't I? Profile: David M. Sherman, LLB, LLM R&D — Some Developments In Brief
	View PDF Issue Contents Summer 2004 Volume 4, Number 1 Introduction Rules for Capital Losses Macau Offshore Company Regime Profile: Elizabeth King, Ph.D Where Do Your Taxes Go? Retirement Compensation Arrangements U.S. Limited Liability Companies In Brief
	View PDF Issue Contents Fall 2003 Volume 3, Number 3 Introduction U.S. Attacks Offshore Credit Cards Employee vs. Independent Contractor Non-Compete Payments now Taxable Bill Daye Recognized The Estate Freeze — Old Tools Revisited The Proxy Decision In Brief Setting up in China
	View PDF Issue Contents Summer 2003 Volume 3, Number 2 Introduction Sale of a Business — Structuring Non-Compete Arrangements U.S. Tax Cuts Reduced Standby Charge For Automobiles Welcomed Car Expenses — Some Things to Argue About In Brief — A Summary of Certain Recent Developments Immigrant Trusts U.S.-Canadian Cross-Border Planning — Nova Scotia Unlimited Liability Companies (Part 2)
	View PDF Issue Contents Supplement 2003 2003 FEDERAL BUDGET TAX HIGHLIGHTS Standby Charge for Cars Small Business Deduction Federal Capital Tax Interest Deductibility Share-for-Share Exchanges Tax Shelters Other Proposals
	View PDF Issue Contents Winter 2003 Volume 2, Number 1 Introduction — The View from 37,000 Feet. Paying Yourself With Capital Gains Becoming Non-Resident Reasonable Expectation of Profit: The Demise — What's Next? Charitable Bequests Profile: Arnold Sherman, CA, TEP Ontario Research Employee Stock Option Credit Incorporation For Professional Partnerships — Some New Ideas In Brief
	View PDF Issue Contents Spring 2002 Volume 1, Number 3 Introduction Making Your Mortgage Tax-Deductible US Tax Filings Profile: Dora Mariani, CA, CFP Profile: Fred Richardson, CGA Provincial R & D Incentives Nova Scotia Unlimited Liability Companies In Brief — News of Important Tax Developments
	View PDF Issue Contents Fall 2001 Volume 1, Number 2 Introduction Year-End Tax Planning Considerations CCRA Issues Warning: Tax Ruling Not A Guarantee Changes to Canadian Taxation of Offshore Trusts Profile: Howard Berglas Alter Ego Trusts: A New Estate-Planning Strategy E-Commerce Within an International Environment: Part 2 SR&ED and Year-End Planning A Christmas Gift From CCRA In Brief
	View PDF Issue Contents Summer 2001 Volume 1, Number 1 Introduction Changes to Capital Gains: Some Implications Update on Stock Option Benefits Tax Shelter Litigation Update Member Profile: Gary L. Bateman E-commerce Within an International Environment: Part I In Brief: News of Important Tax Developments Service Profile: Estate Planning Documenting R & D Claims
	View PDF Issue Contents Canadian Perspectives - September 1998 Offshore Trusts, Which Jurisdiction? Foreign Reporting Modified, But Will Proceed Foreign Reporting Rules — Some Myths and Realities Tax Tales — An actual case history Offshore Trusts Restructuring After Five Years Customs Duty Canadian Residency: The Basic Rules
	View PDF Issue Contents October 1997 Computer Software Shelters Under Attack What is an Estate Plan? New Faces in the Office Foreign Reporting Rules Changed Again Transfer Pricing — Canada Gets Serious Reasonable Expectation of Profit — Strike one up for the good guys The New Revenue Agency — No Nonsense Tax Administration Setting up Offshore — Which Country is the Best? Taxation of Social Security Benefits Registered Education Savings Plan ("RESP's") — Every Home Should Have One Canada's Budget Surplus/Dangerous Politics