Canada - April 9 2020
An estate freeze is an effective mechanism used in estate and succession planning for owners of privately held corporations or for investors with...
Canada - December 20 2018
It has been just over a year since the federal Department of Finance (“Finance”) released revised draft amendments to the tax on split income (“TOSI”)...
Colleen Ma.
Canada - July 26 2018
On June 21, 2018 Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (“Bill...
Colleen Ma.
Canada - April 30 2018
Just over a year ago, Budget 2017 announced that the Government was reviewing the taxation of private corporations. A consultation paper and draft...
Colleen Ma.
Canada - February 23 2018
The announcement in Budget 2017 that the Government was reviewing tax reduction strategies using private corporations created uncertainty and much...
Colleen Ma.