Publications - Page 10 of 34

Foreign Bank Account Reports – Make Sure to File Them

March 27, 2017 | U.S. Tax Trends | Read More

A United States person is required to file FinCEN Form 114, “Report of Foreign Bank and Financial…

MNR v. KPMG: Professional Duty Overruled

February 28, 2017 | Henry Shew and Jody Wong

In Canada (National Revenue) v. KPMG LLP (2016 FC 1322), KPMG sought unsuccessfully to quash an order to disclose…

Canadian Tax Treatment of Certain Florida and Delaware Partnerships

October 3, 2016 | Tax Trends | Read More

the CRA views these entities to be corporations for Canadian income tax purposes. Residents of Canada who…

Multi-Level Farming Structures and the Capital Gains Exemption

August 31, 2016 | Henry Shew and Jody Wong

Taxpayers selling a farming (or fishing) business will want to have the assets that are being sold…

Upstream Loans

July 20, 2016 | Tax Trends | Read More

taxpayers may need to act now Prior to 2011, upstream loans were used to defer income offshore…

Section 119: Flawed Relief from Departure Tax

May 31, 2016 | Henry Shew

Section 119 is designed to provide relief from double taxation when an individual emigrates from Canada. Absent…

Canadian Mutual Funds

March 17, 2016 | U.S. Tax Trends | Read More

Although this topic has been extensively covered in the Canadian media lately, a lot of U.S. taxpayers…

Changes to FIRPTA under the PATH Act

January 11, 2016 | U.S. Tax Trends | Read More

On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of…

U.S. Employees and IRS Form 1095-C

December 23, 2015 | U.S. Tax Trends | Read More

“Employer-Provided Health Insurance Offer and Coverage” In general, absent any treaty over ride, employment income is sourced…

Special Update on Taxation of Stock Options

November 20, 2015 | Tax Trends | Read More

“Only new stock options affected by tax changes”, says Minister Morneau. Today new Federal Finance Minister Morneau said…

Cadesky Tax Books

STEP CANADA/CRA Roundtables

Edited by: Michael Cadesky and Kim G. C. Moody

Trusts and International Tax Treaties

Purchase book

Author: Michael Cadesky

Taxation of Real Estate in Canada

Purchase book

Author: Michael Cadesky

Towards Greater Fairness in Taxation: A Model Taxpayer Charter

Purchase book

Authors: Michael Cadesky, Ian Hayes, David Russell

Taxation of Trusts and Estates: A Practitioner’s Guide 2024

Purchase book

Taxation of Trusts and Estates: A Practitioner’s Guide 2022 is an essential handbook and research source for lawyers, accountants, trust administrators, and trust officers. Professionally compiled by an experienced multidisciplinary team, this publication provides comprehensive in-depth commentary on trust and estate planning concepts, and an explanation and discussion of the use of various types of trusts.

Authors: Grace Chow, Ian Pryor

Taxation at Death: A Practitioner’s Guide, 2021

Purchase book

Taxation at Death is an invaluable resource for practitioners, be they accountants, lawyers, trust officers, insurance professionals or other financial advisors, who are dealing with issues relating to Canadian estate planning, taxation at death including tax return filings, and post-mortem estate planning. Written by two experts in this area with many years of practice experience, this book thoroughly explains the special taxation rules which arise at death

Authors: Grace Chow, Michael Cadesky

Cadesky Tax Firm Brochure

Experience. Excellence. Delivered.

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Tax Trends

Cadesky Tax Books

STEP CANADA/CRA Roundtables

Trusts and International Tax Treaties

Taxation of Real Estate in Canada

Towards Greater Fairness in Taxation: A Model Taxpayer Charter

Taxation of Trusts and Estates: A Practitioner’s Guide 2024

Taxation at Death: A Practitioner’s Guide, 2021

Experience. Excellence. Delivered.

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