Neglecting reform means letting inequalities deepen and delaying updates to a system designed for a different economic, ...

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

CCPCs can be eligible for a refundable scientific research and experimental development (SR&ED) investment tax credit rate of 35% on qualified expenditures, up to a limit of $3 million per year. This ...

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 ...

David J Rotfleisch, CPA, JD is the founding tax lawyer of Taxpage.com and Rotfleisch & Samulovitch P.C., a Toronto-based boutique tax law corporate law firm. The Canada Revenue Agency (CRA) has ...

That said, after nearly a decade and counting with the same valuation date, a decision from the Assessment Review Board ("ARB") is sparking debate about how many valuation dates there are in Ontario's ...

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