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Publications récentes
Le matériel contenu dans nos publications est nécessairement de nature générale et ne peut pas être considéré comme un avis légal.
Les membres du cabinet ont récemment publié des articles ou effectué des présentations sur les sujets suivants (disponibles en anglais seulement) :
l’ARC s’apprête à augmenter le taux d’intérêt prescrit – est-ce le moment d’adopter une stratégie de fractionnement du revenu familial?
Le 1er juillet 2022, l’Agence du Revenu du Canada va doubler le « taux prescrit », qui passera d’un à deux pour cent, et ce pour la première fois depuis 2020. Par conséquent, il serait peut-être le moment de considérer si un prêt au taux prescrit est la stratégie appropriée à employer dans votre situation…
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ASG Presentation
Recent Legislative Amendments and Proposals. Update on Voluntary Disclosures in Canada and the U.S. Recent Cases of Interest. Recent Administrative Developments. Evolving Area of Interest – Airbnb. Download the Presentation
Lire la suiteProposed Changes to Tax Planning
On July 18, 2017, the Department of Finance proposed important changes that will affect tax planning opportunities available to taxpayers who organize their affairs using private corporations. This development follows on concerns raised in the March, 2017 federal budget that private corporations were being used by shareholders to avoid paying their fair share of tax.…
Lire la suiteProposed Changes to Federal Voluntary Disclosure Program
(Originally published at this link) Voluntary Disclosures On June 9, 2017, the Canada Revenue Agency (“CRA”) proposed significant changes to the federal voluntary disclosure program (“VDP”). The effect of the changes would be to reduce both the type of taxpayer eligible for the VDP and the extent of the relief offered. These proposed changes follow…
Lire la suite2016 tax changes: VDP, PRE and More
(Originally published at this link) Voluntary Disclosures The Canada Revenue Agency appears to have made a major change in the way it handles federal voluntary disclosure files. This could result in taxpayers being taxed on income earned in years prior to the ten year period for which most financial institutions are able to provide complete…
Lire la suiteASG Presentation
Recent Tax Developments Abstract : Recent Legislative Amendments and Proposals. Recent Cases of Interest. Gerbro (offshore funds); McGillivray (de facto control); Grad (trust residency). Update on Voluntary Disclosures & Panama Papers. Download the Presentation
Lire la suiteNew Era in Estate Planning – Taxation of Trusts and Estates Post-2015
The « NEW ERA IN ESTATE PLANNING – Taxation of Trusts and Estates Post-2015 » was presented at the STEP Canada (Montreal), in November 2015. Abstract » New rules adopted in December 2014 and effective January 1, 2016 will affect all those involved in estate planning, whether as financial advisors, tax advisors, or will preparers,…
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