Tax Tips & Traps

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2022 Personal Income Tax Return Checklist

In this edition:

A. Information - All Clients Must Provide

B. Questions to Answer

C. Additional Information - New Clients Must Provide

D. Other

Tax Tips & Traps - 2022 Personal Income Tax Return Checklist

2022 Year-End Tax Planning

In this edition:

2022 Year-End Tax Planning

2022 Remuneration

Tax Tips & Traps - 2022 Year-End Tax Planning

2022 - Q4

In this edition:

Tax Tidbits

Crowdfunding: Taxable or Not?

Trusts: New and Expanded Disclosure Requirements

Director Liability: Is Asking About Source Deductions Enough?

Executor: Whether to Accept This Role

GST/HST Input Tax Credits: Reasonable Expectation of Profit

Tips Collected Electronically: Withholding Requirements

Tax Tips & Traps - 2022 Fourth Quarter

2022 - Q3

In this edition:

Tax Tidbits

Poker Playing: Hobby or Business?

Required Travel: Between Home and Work

Principal Residence Exemption: Land in Excess of One-half Hectare

Personal Services Business (PSB): CRA Education Initiatives

TFSA Overcontribution: Relying on Information in Your CRA Online Account

CPP Disability Benefit: Following the Doctor's Advice

Shared Custody Arrangements: Impact of School Closures

Tax Tips & Traps - 2022 Third Quarter

2022 - Q2

In this edition:

Tax Tidbits

Buying and Selling a Home: Budget 2022 Proposals

Principal Residence Exemption: CRA Project

CERB/CRB: Eligibility Verification

Estimated Sales by CRA: Audit File Selection and Assessment

Auditing Old Tax Returns: CRA Abilities and Limitations

Money Received from Abroad: CRA Reviews

Digital Adoption Program: Grants, Loans, and Professional Assistance

Tax Tips & Traps - 2022 Second Quarter

2022 - Q1

In this edition:

Tax Tidbits

Small Business Air Quality Improvement Tax Credit: Could Your Business Benefit?

COVID-19 Business Supports: Targeted Measures

Falsified Employment Records: The Penalties Can be Large

Corporate Advertising and Promotion Expenses: CRA Increasing Reviews

Teachers and Early Childhood Educators: Expanded Access to Tax Credit

Canada Worker Lockdown Benefit (CWLB): Modified Support for Individuals

Old Age Security (OAS): Clawback Planning

Tax Tips & Traps - 2022 First Quarter

2021 Personal Income Tax Return Checklist

In this edition:

A. Information - All Clients Must Provide

B. Additional Information - New Clients Must Provide

C. Questions to Answer

D. Other

Tax Tips & Traps - 2021 Personal Income Tax Return Checklist

2021 Year-End Tax Planning

In this edition:

2021 Year-End Tax Planning

2021 Remuneration

Tax Tips & Traps - 2021 Year-End Tax Planning

2021 - Q4

In this edition:

Tax Ticklers

Enhancing the Value of Owner-Managed Business

Salaries to Family Members

Providing Supplies to your Contractors

Director Liability

Life Insurance Policies

Holding Digital Assets in RRSPs

Withdrawing from Family RESPs

Workspace in Home Claims

Tax Tips & Traps - 2021 Fourth Quarter

2021 - Q3

In this edition:

Tax Ticklers

Canada Emergency Rent Subsidy (CERS)

CRA Collections

Travel Allowances

COVID-19 Medical Expenses

Canada Emergency Response Benefit (CERB)

TFSA

Will and Beneficiary Designations

CRA or Scammer

Tax Tips & Traps - 2021 Third Quarter

2021 - Q2

In this edition:

Tax Ticklers

Immediate Capital Asset Write-off

Canada Recovery Hiring Program (CRHP)

Extended Wage and Rent Subsidies

Beneficial Ownership of Corporations

Rental Properties

COVID-19 Benefits for Individuals

Taxpayer Relief

Guaranteed Income Supplement

Tax Tips & Traps - 2021 Second Quarter

2021 - Q1

In this edition:

Tax Ticklers

Canada Pension Plan

Canada Emergency Wage Subsidy

Canada Emergency Rent Subsidy

Employees Working from Home During COVID-19

Canada Emergency Business Account

Underground Economy

Online Activity

Tax Tips & Traps - 2021 First Quarter

2020 - Q4

In this edition:

Tax Ticklers

CPP

Reasonable Meal Allowances

Commingling of Personal Expenses in the Business

Unreported Income

Unremitted GST/HST or Source Deductions

U.S. Transition Tax

RRIF/RRSP on Death

Tax Tips & Traps - 2020 Fourth Quarter

2020 - Q3

In this edition:

Tax Ticklers

Working From Home

Real Estate Projects

Loans for Value

OAS Deferral

Unreasonable Allowances

Employment Insurance

Changes to Payroll

Temporary Lay-Offs

Video Conferencing Tips

Tax Tips & Traps - 2020 Third Quarter

2020 - Q2

In this edition:

Tax Ticklers

Starting a Business and Not Getting Paid

TIPS

Real Estate Sales

Contributions of Goods or Services to an NPO

Home Accessibility Renovation Credit

Working from Home During Covid-19

Business Use of the Home

Uncollectible Accounts

Tax Tips & Traps - 2020 Second Quarter

2020 - Q1

In this edition:

Tax Ticklers

Adoption Expenses

Motor Vehicle Expenses

Employment Expenses

Travel Expenses

CPP/EI Rulings

Tax on Split Income

Mobile Homes, RV Parks, Campgrounds

Federal Carbon Tax

U.S. Expatriates

Tax Tips & Traps - 2020 First Quarter