Year-End Tax Planning Considerations

“Year-End Tips.” As we approach December 31st, it is time to think about year-end tax planning for…

Review of Capital Loss Rules

“Year-End Planning Considerations.” There may be taxpayers who have realized capital gains. Unless they have capital losses…

Definition of Common Law Spouse

“Living together makes you married for tax purposes..” Being a common law spouse has significant tax implications….


“Circumstances where reserves cannot be claimed are extended..” In general, a capital gains reserve can be claimed…

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