BC Speculation and Vacancy Tax: Surprises for Non-Residents and Trustees
Laura M. Peach
Laura Peach, “BC Speculation and Vacancy Tax: Surprises for Non-Residents and Trustees”, Canadian Tax Focus, Vol. 9, No. 2 (May 2019).
Read ArticleAcquisitions of Control and the Effective Use of Corporate Losses
Nicholas P. Smith
Acquisitions of Control and Effective Use of Corporate Losses
Read ArticleU.S. Expatriation and Other Cross-Border Planning Tools
Cheyenne Reese and Christine M. Muckle
U.S. Expatriation and Other Cross-Border Tools - CLEBC Estate Planning Update - 2018 - v.2 CLEBC - US Expatriation Slides
Read ArticleQSBC Shares and the Lifetime Capital Gains Exemption
Ian Worland
https://www.legacylawyers.com/wp-content/uploads/QSBC-Shares-and-the-Lifetime-Capital-Gains-Exemption.pdf
Read ArticleThe Principal Residence Exemption
Laura M. Peach
PREPARING FOR PROPOSED CHANGES Many taxpayers are aware that an exemption from tax on capital gains may be available when those gains arise from the disposition of their principal residence. However, proposed changes to the Income Tax Act could limit the…
Read ArticleTransfers to the Corporation: Section 85 Rollovers
Nicholas P. Smith
I. INTRODUCTION S.85(1) of the Income Tax Act (Canada) (the “ITA”)[1] allows a person to transfer property to a taxable Canadian corporation on a tax-deferred basis. This rollover allows a person to defer the recognition of income, capital gains…
Read ArticleInternational and Interprovincial Tax Planning Issues for Individuals and Trusts
Nicholas P. Smith
I. INTRODUCTION Planning for clients with assets and beneficiaries in multiple jurisdictions requires knowledge of residency and the deeming rules that could alter its common law meaning. The interprovincial source rules for the taxation of…
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