Category: DFK Newsletter
Flow-through shares are stocks that can only be purchased directly from Canadian oil and mineral exploration companies, usually at a slight premium.
Do you have concerns about your beneficiary’s(ies') ability to manage money? If yes, then consider using a testamentary trust created by your Will.
Real estate transactions probably produce the majority of disputes as to whether a gain or loss on a sale is capital in nature or should be treated as …
Many provinces across Canada offer a significant tax credit to investors in small businesses as an incentive to encourage investment in this essential part of our economy.
This tax memorandum is of interest to US citizens living abroad and is mainly directed toward US citizens living in Canada.
Accountants have been reminding their clients to maintain an auto mileage log to track the personal and business use of a vehicle, yet how many do?
As taxpayers and practitioners, many (most) of us are still uncertain about the application of TOSI in certain circumstances.
The use of an Unlimited Liability Company (“ULC”) continues to be a unique and favoured vehicle by U.S. acquirors of Canadian businesses or of U.S. businesses expanding into Canada.
Forgiveness is a noble trait, but be forewarned of the potential tax consequences that can result from such forgiveness.
In December 2017, the U.S. introduced tax reforms that included the introduction of the “Global Intangible Low-Taxed Income” (GILTI). Practitioners must carefully plan for the impact of this tax.
