BDO Canada: Tax Factors

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Tax Factors

Tax Factor 2011-04	Year-end tax planning checklist Employment income Business income Owner-manager considerations Investment income Capital gains and losses Saving for retirement Deductions and credits Other year-end planning
Tax Factor 2011-03	Remember the 21 Year Deemed Disposition Rule for Trusts Vacation Properties in the U.S. U.S. Estate Tax Update CRA’s New Forms — Declaration of Eligibility for Benefits Under a Tax Treaty for a Non-resident Taxpayer Changes to Deductions for Canada Pension Plan Contributions Health and Welfare Trusts Continue On TFSA Update Joint Venture Fiscal Period Policy Withdrawn Corporate Tax Returns and Refunds
Tax Factor 2011-02	Owner-Manager Remuneration Strategies - Integration Revisited Individual Pension Plans - Do They Still Make Sense? Framework For Pooled Registered Pension Plans Kiddie Tax Extended To Capital Gains Electronic Tax Payment Option For Non-Residents Income Deferral Limited For Corporate Partners Tax Refunds And Rebates Continue For Tax-Exempt Corporate Entities
Tax Factor 2011-01	The Tax Benefits of R&D Corporate Tax Loss Consolidation Consultations Travelling for Medical Treatments Accounting Standards for Private Enterprises — From a Tax Perspective Update on Mandatory Electronic Filing of Returns Eligibility for the Disability Tax Credit and Registered Disability Savings Plan New Filing Requirements for Partnership Returns The CRA Reviews Not-For-Profit Organizations
Tax Factor 2010-04	Year-End Tax Planning Checklist Employment income Business income Owner-manager considerations Investment income Capital gains and losses Saving for retirement Deductions and credits Other year-end planning
Tax Factor 2010-03	Tax-Free Savings Accounts: A Refresher New CRA Motor Vehicle Logbook Policy Are Employment Benefits Taxable or Not? Family Trust Audits Highlight Need for Proper Trust Records New Waiver Procedures for Non-Resident Employees Charities - Disbursement Quota Reform CRA Access to Working Papers
Tax Factor 2010-02	Changes to the Tax Deferral on Publicly Traded Company Stock Options Stock Option Cash Outs Withholding Requirements on Stock Option Benefits are Changing Electronic Communications from the CRA Protect Yourself Against Fraud and Identity Theft Do You Have Documentation for Your Management Fees? New Rules for Dispositions of Canadian Corporations by Non-Residents Further Relief Provided on US Foreign Bank Account Reporting
Tax Factor 2010-01	Mandatory Electronic Filing Recent BDO Tax Publications Significant Changes to Employment Insurance and the Canada Pension Plan The CRA's New Administrative Policy on Employer Provided Tuition Fees, Scholarships and Bursaries The Evolving Views on De Facto Control Tax Court Sets New Residency Rules for Trusts
Tax Factor 2009-04	Year-End Tax Planning Checklist Employment income Business income Owner-manager considerations Investment income Capital gains and losses Saving for retirement Deductions and credits Other year-end planning Conclusion
Tax Factor 2009-03	The Impact of Integration on Owner-Manager Remuneration Strategies The Tax Advantages of Incorporating for Professionals Wealth Succession Planning: Leaving a Legacy CRA to Continue to Pay Rebates and Refunds to Tax-Exempt Entities Recent BDO Tax Publications on Harmonized Sales Tax US Estate Tax Appears to be Here to Stay Appendix: Comparison of Tax Rates - Tax Deferral and Integration With the Use of a Corporation
Tax Factor 2009-02	Take Advantage of the Downturn: Revisit Your Estate Plan US Foreign Bank Account Reporting - The US Treasury Expands Their Reach A Good Tax Reason to Renovate your Home... ...Also Good News for Those in the Home Renovation Industry Recent BDO Tax Publications Employee Stock Benefits and Capital Losses Don't Mix Coming Soon BDO Tax Bulletins - Ontario Harmonized Sales Tax
Tax Factor 2009-01	Tax Planning for Difficult Economic Times Personal Tax Update – What’s New? Lipson Loses Supreme Court Decision Required Minimum Withdrawal for RRIFs Reduced for 2008 Income Split by Taking Advantage of Low Interest Rates What’s New at the CRA?
Tax Factor 2008-04	Employment Income Business Income Owner-manager Considerations Investment Income Capital Gains and Losses Saving for Retirement Deductions and Credits Other Year-end Planning
Tax Factor 2008-03	Recent Canada-U.S. Tax Treaty Changes Impact Cross-Border Service Providers and Employees Technicial Explanation for the Fifth Protocol of the Canada-U.S. Tax Treaty Released Changes Coming for Non-Residents Disposing of Taxable Canadian Property Tax Breaks for the Physically and Mentally Challenged Are You Overpaying Employment Insurance Premiums? T2s Now Required for Non Taxable Corporations
Tax Factor 2008-02	Tax Rules to Remember When Triggering Capital Losses Answering Your Questions on the New Tax-Free Savings Account Recent Changes Impacting Your U.S. Work Assignment
Tax Factor 2008-01	2007 Personal Tax Returns—What’s New? Tax Issues on Marital Breakdown Do You Need a Shareholders’ Agreement? Are You Getting a Passing Grade on Education Savings? Update on Withholding Taxes on Cross-Border Interest Payments Conclusion
Tax Factor 2007-04	Year-End Tax Planning Checklist Employment Income Business Income Owner-manager considerations Investment income Capital gains and losses Saving for retirement Deductions and credits Other year-end planning Conclusion
Tax Factor 2007-03	Independent Contractors and Personal Services Businesses Making Sense of it all - Recent Federal Budget Changes How Will the New GST/HST Rules Affect You? Recent BDO Tax Publications An Update on Child Benefits and Credits
Tax Factor 2007-02	Have You Taken Advantage of the Capital Gains Exemption? Pension Income Splitting - An Update New RESP Enhancements Concerns over Income Trusts Continue to Make Headlines Declaring Eligible Dividends - New Documentation Requirements
Tax Factor 2007-01	2006 Personal Tax Returns - What's New Tax Breaks Available to You and Your Family Seniors and Income Taxes Changes to CRA Service and Payment Counters
Tax Factor 2006-04	Year-End Tax Planning Checklist Employment income Business income Owner-manager considerations Investment income Capital gains and losses Saving for retirement Deductions and credits Other year-end planning Conclusion Update: Ontario Businesses to Have Single Corporate Tax Return in 2009 Update: Bell Canada to be Converted into an Income Trust
Tax Factor 2006-03	Gifting Securities Can Save You Tax Universal Child Care Benefit (UCCB) Understanding GAAR Students and Taxes Withholding Obligations on Remuneration Paid to Non Residents of Canada Pension Income Credit Increased Federally for 2006
Tax Factor 2006-02	Income Trusts Continue to Intrigue Investors Taxable Employee and Shareholder Benefits— An Update When is Employment Income Subject to EI? CRA’s “My Account” and “Represent a Client” E-Services Entertaining Your Clients and the Taxman BDO Tax Publications Recently Released
Tax Factor 2006-01	Charitable Donation Update 2005 Personal Tax Returns—What’s New Transfer of Exempt Capital Gains Balance on Flow-Through Entities Tax Consequences—Mutual Fund Cheques to Investors due to OSC Ruling German Pension Tax Change The Tax Benefits of R&D What is an Expenditure for Tax Purposes? GAAR—The Supreme Court Speaks

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