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A U.S. business enterprise includes any organization, association, branch, or venture which exists for profit making purposes or to otherwise secure economic advantage, and any ownership of any real estate ...
The new income sprinkling rules: Part 3 – The third, fourth and fifth exceptions from the TOSI rules
In parts one and two of this series, we looked at the main changes to the legislation, as well as the first two exceptions from the TOSI rules. In part ...
The new income sprinkling rules: Part 2 – The first and second exceptions from the TOSI rules
New legislation regarding the use of income sprinkling rules came into effect on January 1, 2018. Referred to as the “Tax on Split Income”, or “TOSI”, the intention of the ...
The new income sprinkling rules: Part 1 – What has changed under the new TOSI legislation?
On December 13, 2017 the federal government released legislation with the intent to simplify the income sprinkling rules (referred to as the Tax On Split Income or TOSI) previously released ...
Dealing with Canadian real estate owned by a non-resident? Know the process to ensure you avoid costly errors
Non-resident individuals and corporations have recently invested in a high volume of Canadian real estate properties. Despite the high number of non-resident owners, many professionals in the real estate industry, ...
Maximize your real estate investments in 2018: Our top 10 financial management tips
While 2017 saw a bit of a slump for residential properties in Canada, certain markets remained strong (Vancouver, for instance), while real estate investment properties across the country were largely ...
Recent U.S. tax reform impacts Canadians doing business in the U.S.
The recent U.S. tax reform has provided Canadian-based multinational businesses some powerful incentives to shift production to the U.S. – lowered tax rates, particularly for U.S. exporters, and accelerated write ...
2018 Federal Budget Commentary
Income taxes and capital gains rates unchanged in 2018 Federal Budget Finance Minister Bill Morneau released his 2018 federal budget (the “Budget”) on February 27, 2018 (the “Budget Date”). The ...
Recent U.S. tax reform impacts U.S. citizens living in Canada
The U.S. is in the process of enacting the broadest change to its tax system since 1986. Rather than analyzing each change, the following 2-part series will focus on the ...