Resources & Articles

Domestic Tax


Tax Planning Using Private Corporations – An UpdateNovember 14th, 2017

On July 18, 2017, the Minister of Finance released a consultation document announcing the government’s intention to limit certain tax planning transactions undertaken by shareholders...
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PROFESSIONALS’ WORK IN PROGRESS EXCLUSION: Changes are ComingOctober 26th, 2017

In the past, taxpayers in certain designated professions (i.e., accountants, dentists, lawyers, medical doctors, veterinarians and chiropractors) may have elected to exclude the value of...
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VOLUNTARY DISCLOSURE PROGRAM: Proposed TighteningOctober 10th, 2017

The Voluntary Disclosure Program (VDP) provides taxpayers (individuals, corporations, partnerships, trusts, etc.) the opportunity to fix incorrect or incomplete previously filed tax returns (or returns...
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Open Letter to the Department of FinanceSeptember 28th, 2017

On September 15, 2017, DJB submitted a letter to the Department of Finance Canada in response to the July 18, 2017 release on the proposals to changes...
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How Does GST/HST Apply When Purchasing a Business?September 26th, 2017

When you are purchasing a business in a share deal, the GST/HST implications can be fairly straight forward, in that the purchase of shares of...
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ELECTRONIC T4 SLIPS: Now More Widely AvailableSeptember 15th, 2017

Canada Revenue Agency has provided commentary on its website to discuss recent changes to allow the electronic distribution of T4 slips. In the past, an...
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RETIREMENT INCOME CALCULATOR: Ensure you are Financially ReadySeptember 8th, 2017

The Canadian Retirement Income Calculator provided by the Government of Canada estimates retirement income generated through a number of programs such as the Canada Pension...
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GST/HST Implications for Condo FlippingAugust 31st, 2017

Condo flipping is becoming more common with the recent housing market appreciation rates. Some purchasers of condos are looking to capitalize on these appreciating rates...
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Website History: Finding What You Thought Was Lost on the InternetAugust 17th, 2017

Webpages are constantly evolving. An individual may wish to see the history of a certain webpage for any number of reasons. Without a webpage or...
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Summary of the July 18, 2017 Tax Act Proposals for ProfessionalsAugust 15th, 2017

On July 18, 2017, Finance Minister Bill Morneau announced the release of a consultation paper and draft legislation to amend the Income Tax Act. The purpose...
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