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Canadian Tax Advisor Archive 

The following is all archived Canadian Tax Advisor content

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2010


February 2011

  • Partnership Employees Can Benefit from Stock Option Rules
  • Edell – FCA Finds CRA Has Duty of Care to Taxpayers
  • Robarts – Court Scolds CRA as Taxpayer's Collection Not in Jeopardy
  • CRA Appeals Under Fire from Taxpayer Ombudsman

 

November 2010

  • CRA Guidance on Fixing 2009 TFSA Overcontribution Assessments
  • Safe Income Planning Through PUC Increases and Stock Dividends
  • Canadian Charities Operating Outside of Canada
  • Fourth Quarter 2010 Prescribed Rates – Steady as She Goes

 

September 2010

  • CRA Announces New Policy on Keeping Travel Logbooks
  • CRA's Six Degrees of Completion for New Housing
  • Relief for TFSA Over-Contributions
  • Personal Service Business — Tax Relief in Sight for Incorporated Employees?

 

July 2010

  • CRA Clarifies Application of SIFT Rules to Private Partnerships
  • Joint Committee Throws IT Bulletins a Lifeline
  • CRA Assesses Taxable Benefits on "Scramble" Parking
  • Offside Tax-Exempt Loses Status, Open to Indefinite Reassessment

 

June 2010

  • CRA Allows Administrative Relief for 2009 Underwater Stock Options
  • Quebec Sheds More Light on Aggressive Tax Planning Measures
  • Ribeiro Estates — Shareholder's Estate Not Entitled to CDA on Share Redemption
  • Ontario Will Not Allow Landlord Rent Increases for HST on Utilities

 

April 2010

  • CRA Still Studying Tax Treatment of IFRS Transitional Adjustments
  • Taxpayers May File on Basis of Finance Comfort Letter
  • Finance Proposes Changes to Employee Life and Health Trusts
  • Alberta Retroactively Cuts Prescribed Interest for Refunds by 50 Percent
  • CRA Publishes Its Positions on Provincial Income Allocation Issues
  • No Change to CRA 1 Percent Prescribed Rate in Q2 of 2010

 

March 2010

  • The CRA Continues to Accept "Old Form" SR&ED Claims
  • The CRA Confirms No FX Gain or Loss on Debt Parking Forgiveness
  • New GST Electronic Return Filing Requirements Effective July 1, 2010
  • New Procedures to Expedite Section 116 Certificates
  • No Refund Where Tax Return Not Filed on Time

 

February 2010

  • Creditor-Proofing Asset Rollover Fails Again
  • Employer-Provided Scholarship Programs
  • Courts and the CRA Confirm NPOs Cannot Operate For Profit
  • Quebec Increases Investment Tax Credit on M&P Equipment
  • No Change to the CRA’s 1 Percent Prescribed Rate in Q1 of 2010
  • Ontario Corporate Tax Rate Cuts and HST Measures Now Law
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