François Brouard, DBA, FCPA, FCA is professor of taxation at the Sprott School of Business, Carleton University. Bertrand Lemieux, MBA, M.Fisc, MSc, CPA (auditor), CPA (US) is a doctoral candidate in ...

One of the most strategically valuable (yet less publicly discussed) motivations of philanthropy is tax management, ...

The most commonly cited reasons why Canadian founders should incorporate U.S. companies include the following.

Gary Marshall is partner, emerging and high growth companies, at Osler, Hoskin & Harcourt LLP in Toronto. The choice of ...

The tax court made an objective assessment of all the evidence presented by the taxpayer and found that the taxpayer had no intent to make profits from the trading activities. As a result, the court ...

Greg Farano is a corporate and tax lawyer and partner with Gardiner Roberts LLP in Toronto. THE 2024 Federal Budget [1] (“Budget 2024”) released on April 16, 2024, proposes to increase the capital ...

A Retirement Compensation Arrangement is defined under subsection 248 (1) of the Income Tax Act as a plan or arrangement under which an employer or former employer makes contributions to a custodian ...

A lesser-known aspect of estate planning for British Columbians is “probate planning”, or taking steps to minimize the value of the assets that are governed by your Will in order to reduce the delays ...