“A small change to timing can have a big tax impact” Generally, when stock options are granted,…

“LLC’s may not be the best vehicles for cross-border planning” A limited liability company (“LLC”) is a…

“securities held in a Canadian brokerage account or registered plan are considered to be U.S. situs property” It is…

“The transfer need not be made with the intention of avoiding a tax liability.” When a taxpayer…

As was mentioned in last week’s Tax Tip, new legislation that will significantly affect estate planning recently…

“We encourage you to speak with your tax advisor regarding the significant impact of these new rules” …

“the ability to make this election ends this year.” Typically, when publicly listed shares are acquired under…

“the immigrant trust exemption was withdrawn.” For forty years, Canada allowed an exemption from tax for a…

“the ability to make this election ends this year.” Typically, when publicly listed shares are acquired under…

“There is no set hierarchy of factors that one can prioritize or list when determining provincial residence…