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Canadian Tax Highlight - Volumn 14, Number 8, August 2006
December 14, 2009 1:43 PM
IN THIS ISSUE
GST Non-Compliance Costs
No Reverse Onus
GAAR: Partnership Rollover
Falling Gasoline Taxes
Beneficial Ownership
Temporary Inversion Regs
New Dividend Tax Regime
Personal Tax Planning: 2006
Subsection 88(3): More Changes
IRS Business Valuation Guidelines
SCC on Interpretation
Foreign Tax News
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Canadian Tax Highlights - Volumn 14, Number 5, May 2006
December 14, 2009 1:42 PM
IN THIS ISSUE
Beneficial Ownership: Special-Purpose Vehicles
Quebec and Tax Evasion
Inter-Spousal Interest Conversion: GAAR
RRSPs and RRIFs
De Facto Control
Duha Not Controlling?
Professional Corps: Personal Services Businesses?
Selling into the US
GST ITCs for Dentists
PFIC Lookthrough Ruling
Ontario Health Professional Corps
Foreign Tax News
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Tax for the Owner-Manager - Volumn 6, Number2, April 2006
December 14, 2009 1:41 PM
IN THIS ISSUE
The Windup Bump
Associated Corporations: Deemed Active Business Income
Privilege: Legal Advice Disclosed to Accountants
Multiple Trusts, Subsection 104(2), and the CRA
Meals and Entertainment Expenses Still Only 50 Percent Deductible
Shop Floor SR & ED: Are You Missing Out?
More on GAAR: The Overs Decision
Still More on GAAR: The Desmarais Decision
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Tax for the Owner-Manager - Volumn 6, Number1, January 2006
December 14, 2009 1:39 PM
IN THIS ISSUE
Distribution of Corporate Earnings to the Owner-Manager
Beware of ABILs: Recent Cases
"Reasonable" Remedies for Anti-Avoidance
Net Worth (and Other Estimated) Assessments
SR & ED ITCs: Tax Preparation Software Note
Personal Services Business: (More) Lessons from the Jurisprudence
Section 84.1 Again: Brouillette v. The Queen
The Evans Case: GAAR in a Post-Canada-Trustco World
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