New Rules Regarding Stock Options

“Most employers will not want to elect out of the deduction.” In most cases, when an employee…

Section 116 Certificates & Section 212.1

“relief from one provision of the ITA does not mean that other provisions will not still apply.”…

Accessing The Capital Gains Exemption

It is commonly understood that an individual can generally use the $750,000 capital gains exemption where they…

Making Maximum Use of Charitable Donations on Death

“build flexibility into the deceased’s Will.” People often make their most major donations in their Wills. When…

Capital Gains Realized On Emigrating From Canada

“relief from the tax on departure may be available.” Upon ceasing to be resident in Canada, an…

Allowable Business Investment Losses And The Capital Dividend Account

“An ABIL claimed by a corporation reduces the corporation’s CDA.” The recent unfavourable economic conditions have resulted…

Non-Refundable Dividend Tax On Hand

“the result can be the equivalent of ‘triple tax’.” The dividend refund mechanism is an important component…

Spousal Trust Strategy

“”asset-building” can be particularly effective.” A “spouse trust” can be used in a taxpayer’s Will to defer…

Alter Ego And Joint Partner Trusts

“Such a trust can provide estate planning benefits” Canadian residents who are 65 or older can transfer…

Traps In Crystallizations

“potential pitfalls can result in unexpected, costly mistakes.” Capital gains crystallization transactions usually involve the artificial but…

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