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, ...

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 ...

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

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