Featured Posts

Tenant Inducement Payments

Two important 1998 Supreme Court of Canada decisions, the Canderel and Toronto College Park, provided that tenant inducement payments (TIPs) are fully deductible as a current expense by the landlord against the current year income in the year in which payments are made…

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Featured Posts

Changes to Stock Option Benefits and Deductions

The 2019 Federal Budget and the draft legislation released June 17, 2019 announced changes to the taxation of stock options granted on or after January 1, 2020…

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Featured Posts

Hybrid Transactions

Hybrid transactions were born out of an apparent need for compromise where a purchaser prefers to acquire assets and the vendor prefers to sell shares…

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