Insights
Are Tax Rate Differentials Giving Some NHL Teams an Edge?
Hockey is about skill, strategy, and teamwork—but in today’s NHL, tax policies might play a surprising role in shaping team success. Teams based in U.S. states with no state income ...
Insights
Land planning and profitability | Part 2 in a 3-part land development series
Once land is owned or banked, it is not uncommon for several years to pass before it is ready for land development. Those who are new to the industry, or ...
Is land banking an effective investment strategy? Part 1 in a 3-part land development series
At Zeifmans, we have over 60 years of experience assisting clients throughout all the phases of their land development projects. We’ve seen how the market has changed over the years, ...
How to minimize or defer taxation on your trust’s 21st anniversary
At the 21 year mark, a trust is deemed to have disposed all of its assets at fair market value. And while that doesn’t mean that the beneficiaries lose the ...
The cross-border implications of life insurance taxation
The purpose of life insurance is to provide tax-free funds to those we love in the event of our passing. Ultimately, we want the policy to offer more than just ...
The Canada Emergency Wage Subsidy (CEWS): Revised, reworked and extended
On July 17, 2020 the Federal Government proposed significant changes to the Canada Emergency Wage Subsidy (“CEWS”) effective as of July 5, 2020. These changes follow from a consultation process ...
Ownership transition strategies: 4 factors to bridge the generation gap
If there is a single constant in the world of business, it’s change. Savvy and successful business owners know that when things get a little too comfortable, it’s often a ...
The non-resident’s guide to Canadian real estate
Economic and political stability. Low unemployment rates. Excellent health care. It’s no wonder why so many people from across the world choose Canada as their ideal location for real estate ...
Golf course restructuring: A return to profitability
Canadian golf lovers and golf course owners breathed a collective sigh of relief when the sport was provided with reopening status relatively early in the easing of lockdown measures across ...
Foreign Trustee vs. Canadian Trustee: What’s right for you?
When choosing a trustee for your trust, the tax consequences are often not front of mind. But they should be. While the most critical qualities in a trustee are trustworthiness, ...