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Ideas & Insights

Our professionals provide their insight into the latest issues and trends affecting your business.

RECENT INSIGHTS

Reminder: QST registration may be required as of Sept. 1, 2019

TAX ALERT

Reminder: QST registration may be required as of Sept. 1, 2019

Businesses registered for GST/HST and without a physical presence in Quebec will be required to register for QST starting in September.

  • Ibrahim Hatia, Julie Poulin
  • |
  • August 21, 2019
Multi-millionaire pro athletes and cash-hungry startups - a good fit?

INSIGHT ARTICLE

Multi-millionaire pro athletes and cash-hungry startups - a good fit?

Ben Gibbons, partner, capital markets, offers his take on why professional athletes shouldn't play in the startup investment space.

CRA applies the small business deduction recharacterization rule

TAX ALERT

CRA applies the small business deduction recharacterization rule

Associated corporations must pay attention to the income recharacterization rule when applying for the small business deduction.

CRA clarifies scope of ‘excluded shares’ exception for TOSI

TAX ALERT

CRA clarifies scope of ‘excluded shares’ exception for TOSI

Due to the difficulty around Tax on Split Income (TOSI) rules, taxpayers should do a careful analysis to determine if exclusions apply.

Foreign property - the latest on T1135 reporting

TAX ALERT

Foreign property - the latest on T1135 reporting

Taxpayers’ due diligence and compliance can be a mitigating factor when seeking relief from late filing penalties.

Proposed changes to the tax treatment of stock options

INSIGHT ARTICLE

Proposed changes to the tax treatment of stock options

The Budget may impact the tax treatment of employee stock options. For those paying child or spousal support, changes should be minimal.

  • Paul Mandel
  • |
  • July 26, 2019
Manitoba update: Retail Sales Tax reduction and transitional rules

TAX ALERT

Manitoba update: Retail Sales Tax reduction and transitional rules

Businesses with interests in Manitoba should take note of the RST rate reduction and transitional rules for taxable good and services.

  • David Crawford, Alannah Johnston, Beverly Lucas-King
  • |
  • July 25, 2019
Registered charities - Are your books and records in order?

TAX ALERT

Registered charities - Are your books and records in order?

Registered charities should do their due diligence in maintaining documentation to avoid having their donee status suspended.

FC emphasizes sparing use of tax remission orders in Internorth case

TAX ALERT

FC emphasizes sparing use of tax remission orders in Internorth case

Remission orders as a means of tax debt relief only apply in extraordinary circumstances, as substantiated by the decision on a recent case.

Late filing of pre-acquisition surplus elections

TAX ALERT

Late filing of pre-acquisition surplus elections

The International Fiscal Association provides insight on CRA’s discretionary power to accept a late pre-acquisition surplus election.

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