Tax

CE Course: Tax-efficient Investing: principles, pitfalls and applications Fallback Image Decorative pattern

Your Business

CE Course: Tax-efficient Investing: principles, pitfalls and applications

Calculate the corporate income out of which the dividend was paid. This is achieved by grossing up the actual amount of the dividend received by the shareholder. The gross-up percentage depends on the rate of tax paid by the company. Shareholders are taxed on the grossed-up amount. This is their notional share of the company’s […]

By André Fok Kam |December 1, 2011

24 min read

Residency rules snowbirds need to know Fallback Image Decorative pattern

Planning and Advice

Residency rules snowbirds need to know

Avoiding Canadian winters by heading to the warmer climate of the southern United States has long been a common goal for Canadian retirees. These snowbirds look to enjoy the warm weather while maintaining their Canadian ties. For many it's a great way to spend a part of their retirement, as long as they are aware of the potential tax consequences.

By Michelle Munro |November 16, 2011

6 min read

Defining pre-business activity tax claims Fallback Image Decorative pattern

Tax News

Defining pre-business activity tax claims

When does a business become a business for tax purposes? This question is fundamental to knowing when to write off losses associated with a business activity against other income on your personal tax return.

By Jamie Golombek |November 10, 2011

3 min read

No shortcuts when calculating RSUs Fallback Image Decorative pattern

Tax News

No shortcuts when calculating RSUs

For most employees, the taxation of their employment income is straightforward, since their income is mainly comprised of salary and bonuses.

By Robert Mendenhall |November 3, 2011

5 min read