Schedule a Secure Video Conference Call on Cisco Webex ™ Using Joint Ventures To Capitalize On Real Estate Investments Joint Ventures are increasingly being used by Real Estate Investors to suitably combine financial capital with pro rated risk exposure, and the structure provides a comfortable legal and logical framework […]
Daily Archives: July 17, 2020
10 posts
Schedule a Secure Video Conference Call on Cisco Webex ™ Section 84 And The Deemed Dividend Rules - Avoiding The Deemed Dividend Trap Leading Tax Advice Call Nicholas Kilpatrick 604-612-8620 Canada’s deemed dividend rules as found in section 84 of the Income Tax Act (ITA) are […]
Schedule a Secure Video Conference Call on Cisco Webex ™ The New Refundable Dividend Tax On Hand (RDTOH) Provisions Explained Leading Tax Advice Call Nicholas Kilpatrick 604-612-8620 As part the 2018 budget, the federal government announced two proposed measures to restrict the tax advantages of earning passive investment […]
Schedule a Secure Video Conference Call on Cisco Webex ™ An Overview of Attribution Rules Canada Leading Tax Advice Call Nicholas Kilpatrick 604-612-8620 Income splitting among family members can be beneficial largely because of the graduated tax rates used in our income tax system. All provinces […]
Schedule a Secure Video Conference Call on Cisco Webex ™ The Concept of Adjusted Aggregate Investment Income - What Does it Mean? Leading Tax Advice Call Nicholas Kilpatrick 604-612-8620 The 2018 federal Budget includes a measure designed to slow the accumulation of passive investments within active […]
Schedule a Secure Video Conference Call on Cisco Webex ™ Taxation Issues Facing Canadian Parent Corporations With Foreign Affiliates Leading Tax Advice Call Nicholas Kilpatrick 604-612-8620 The prospect for Canadian parent corporations to invest in foreign subsidiaries can provide multiple business opportunities that otherwise may not […]
Schedule a Secure Video Conference Call on Cisco Webex ™ Corporate Tax Planning: Utilizing The Butterfly Leading Tax Advice Call Nicholas Kilpatrick 604-612-8620 In 1981, John Robertson, then director general of the CCRA’s Corporate Rulings Directorate, presented a paper at the annual conference of the Canadian […]
Schedule a Secure Video Conference Call on Cisco Webex ™ Tax Planning And Transfer Of Wealth Using Life Insurance Leading Tax Advice Call Nicholas Kilpatrick 604-612-8620 There has been a substantial increase by corporate and individual taxpayers alike in Canada of the use of Life Insurance […]
Schedule a Secure Video Conference Call on Cisco Webex ™ Inter-Corporate Dividends And Subsection 55(2) - What You Need To Know. Leading Tax Advice Call Nicholas Kilpatrick 604-612-8620 Taxation of inter-corporate dividends has been expanded by amendments to Subsection 55(2) of the Income Tax Act first […]
Schedule a Secure Video Conference Call on Cisco Webex ™ Safe Income And The Calculation Of The Safe Income Determination Time Leading Tax Advice Call Nicholas Kilpatrick 604-612-8620 Amendments to section 55(2) of the Income Tax Act (IT) greatly broadened the reach of subsection 55(2) primarily due […]