On one side are those who argue that OAS is becoming unaffordable and that higher-income seniors should receive less. They focus on the “clawback” which taxes OAS back to zero only for incomes over ...
Accountants are moving beyond transactional relationships into a strategic advisory role for the clients they serve. But between managing your own day-to-day operations, navigating seasonal cash flow ...
When the CRA recharacterizes capital gains as business income: Happy Valley Farms, Stewart v. Canada
The legal framework established by Happy Valley Farms Ltd. v. The Queen and Stewart v. Canada governs income characterization ...
According to its latest audit inspection report, the number of public companies audited by MNP compares favourably with its ...
Matteo Loconte, CPA of Miller Thomson LLP explains key takeaways for revised SR&ED process including the CRA’s new, optional ...
For many Canadian businesses, the Scientific Research and Experimental Development (“SR&ED“) program can provide valuable tax ...
The case of Bobic v. The King, 2026 TCC 114, serves as a poignant reminder of the critical importance of record-keeping for ...
The employee ownership trust (EOT) has now earned a place as a viable option that deserves consideration explains Stéphanie Pépin of Miller Thomson LLP ...
In its Spring Economic Update, released on April 28, the federal government delivered welcome news for business owners and their advisors: the capital gains tax exemption of up to $10 million on the ...
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