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2010.1.21 |
Winter 2010 |
Tax Alert - Winter 2010
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Tax-Free Savings Account Changes |
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2009.11.09 |
November 2009 |
Tax Flash - November 2009
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Planning for Harmonization: Are You Ready? |
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2009.10.30 |
Fall 2009 |
Tax Alert - Fall 2009
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Proposed changes to the Canada Pension Plan, Medical Expense Tax Credit and Alternative Medicine, Voluntary Disclosure |
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2009.07.14 |
Summer 2009 |
Tax Alert - Summer 2009
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Tax Planning and Fair Market Value, Federal Home Renovation Credit, Income Tax Advantages to Going Green, Unexpected Income Tax Penalties |
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2009.06.16 |
June 2009 |
IFRS - Changeover to IFRS CSA 52-324
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Changeover to International Financial Reporting Standards - CSA Staff Notice 52-324 |
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2009.04.15 |
Spring 2009 |
Tax Alert - Spring 2009
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Corporate Attribution: What it is and How to Avoid it |
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2009.03.27 |
March 2009 |
2009 Ontario Budget Commentary
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Finance Minister Dwight Duncan delivered Ontario's 2009 Budget on March 26, 2009. The budget is projecting a deficit of $3.9 billion in 2008-09, increasing to $14.1 billion in 2009-10. |
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2009.02.05 |
February 2009 |
Tax Alert - Winter 2009
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New Supreme Court Ruling on GAAR - The Lipson Case, SR&ED Incentive Program: "Simplification" of the Claim Form, Fifth Protocol to Canada-US Tax Treaty Ratified |
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2009.01.27 |
January 2009 |
2009 Federal Budget Commentary
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Today, the Honourable Jim Flaherty, Minister of Finance tabled the minority Conservative government's fourth federal Budget implementing their comprehensive budget plan to stimulate economic growth, restore confidence, and support Canadians and their families during this global recession. |
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2008.9.17 |
September 2008 |
Changes to CEO/CFO Certification Rules
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The Canadian Securities Administrators (the CSA) have published a new national instrument which repeals and replaces Multilateral Instrument 52-109 – Certification of Disclosure in Issuers’ Annual and Interim Filings. |
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2008.12.01 |
December 2008 |
Transition to International Financial Reporting Standards - An Overview
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Transition to International Financial Reporting Standards |
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2008.10.28 |
October 2008 |
Transition to International Financial Reporting Standards in Canada Vol 4
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In CSA Staff Notice 52-320, CSA staff have provided guidance on the disclosure of expected changes relating to an issuer’s changeover to International Financial Reporting Standards (“IFRS”). This guidance applies to disclosure “relating to each financial reporting period in the three years before the first year that the issuer prepares financial statements in accordance with IFRS.” |
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2008.10.28 |
Fall 2008 |
Tax Alert - Fall 2008
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Canada-U.S. Income Tax Convention Passes Critical Step |
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2008.04.02 |
February 2008 |
Executive Compensation Disclosure - Questions Directors Should Ask
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The Canadian Securities Administrators (CSA) have proposed to change the rules for how Canadian public companies disclose information about compensation paid to executives. |
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2008.04.02 |
Spring 2008 |
Building a Better MD&A
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Building a Better MD&A - A Guide for Smaller Issuers |
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2008.03.26 |
March 2008 |
2008 Government of Ontario Budget Commentary
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Finance Minister Dwight Duncan yesterday delivered Ontario's 2008 Budget. There was little in the way of personal or corporate income measures announced. |
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2008.03.17 |
2008 Volume 1 |
Newsletter 2008 Volume 1
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Transition to International Financial Reporting Standards in Canada |
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2008.03.01 |
March 2008 |
Generous to a Fault: The New Pension Income Splitting Rules
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In October 2006, the Federal Government announced a plan allowing spouses to split pension income, effectively lowering their overall family tax burden. The plan was entitled the "Tax Fairness Plan" and, ironically, included a new tax on income trusts. The pension splitting aspect of the plan came into effect on January 1, 2007. As a result, seniors receiving eligible pension income will enjoy tax reductions when they file their 2007 income tax returns. |
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2008.03.01 |
March 2008 |
U.S. Estate Tax Considerations For Canadians Buying U.S. Real Property
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Two aspects of the U.S. estate tax make it significantly more costly than Canadian tax at death. First, U.S. estate tax is imposed on the value of property, not the appreciation in property. Second, the U.S. estate tax rates are high-up to 45% of the value of the property. |
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2008.03.01 |
March 2008 |
Transition to International Financial Reporting Standards in Canada
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In 2011, Canadian Generally Accepted Accounting Principles ("GAAP") will be replaced with International Financial Reporting Standards ("IFRS") an accounting standard which has already been adopted by more than 100 other countries around the world including the EU. International Financial Reporting Standards are a single set of high quality, understandable and enforceable global accounting standards. |
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