Resources & Articles

Year: 2015


HST RemindersDecember 21st, 2015

RC 4616 GST/HST Closely Related Election Following up on a previous blog post: https://www.djb.com/2014/06/gsthst-election-for-closely-related-corporations-and-canadian-partnerships/, corporations and partnerships that are part of a closely related group...
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Creating Value in Your BusinessDecember 3rd, 2015

Business value is a touchy subject with owners these days.  In general, corporate values are down because of the economy, but as baby boomer business...
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GST/HST When Constructing a Residential ComplexNovember 19th, 2015

The Excise Tax Act (The Act) contains a number of self-supply rules that pertain when a person builds a ‘residential complex’ for the purpose of...
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Use of a Professional Corporation on RetirementOctober 29th, 2015

For professionals, the use of a professional corporation (PC) can provide key benefits in terms of income splitting and income tax deferral.  However, professionals often...
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2015 Update: GST/HST CRA Audit IssuesOctober 22nd, 2015

We recently attended the 35th Annual Commodity Tax Symposium 2015, as well as a recent CPA Ontario GST/HST update course, whereby a number of professionals...
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What Do You Want Your Estate Plan to Say About You?October 16th, 2015

Contrary to what many people believe, you don’t have to be wealthy to draft an estate plan, but if you are, having an estate plan...
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HR 101 Luncheon Series WaitlistSeptember 25th, 2015

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Timing of Public Service Body GST/HST rebatesSeptember 18th, 2015

Many public service bodies (PSBs) are eligible to claim a GST/HST rebate on a percentage of the GST and HST paid or payable on eligible...
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Crisis Proofing Your BusinessAugust 18th, 2015

Having worked with business owners for the past 25 years, I’ve come to realize that even successful owners don’t always have fail-safes in place to...
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HST Recaptured ITC Phase OutJuly 23rd, 2015

As you may remember, when the Ontario PST and GST were harmonized in 2010, large corporate groups with over $10,000,000 of taxable sales were subject...
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