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Effective January 1, 2015, a plan is considered a PHSP as long as the premiums paid under the plan relate “all or substantially all” to medical expenses that would otherwise qualify for METC (assuming all other conditions to…
Given MP Trudeau's commitment to running deficits for the next few years, he will be simultaneously looking for new forms of revenue. Perhaps small business is in his cross-hairs. Let's hope the Minister focuses her energies on those…
The benefits of a trust, rather than a corporation or society, for a Canadian charity.
Following amendments proposed to the Income Tax Act (Canada) to become effective on January 1st 2016, certain trusts will now be taxed at the top marginal tax rate rather than the lower graduated tax rates that some trusts…
This article examines the legal issues of car share service Uber, in Vancouver.
The Australian government is to introduce stricter enforcement of the rules controlling non-residents' purchases of residential property. Is this a precursor of what might happen in Canada.
This article addresses the question of characterization of US LLLP, by setting out the principles that it would rely on, to make that characterization.
Will Prime Minister, Stephen Harper, announce today the abolition of the Senate, for a reformed, elected red chamber, that will be politically responsive.
The new double tax agreement between New Zealand and Canada is set to facilitate investment and trade between the two nations
Home Owner Grant Threshold Increases in 2016
British Columbians who own homes valued up to $1.2 million may be eligible to receive a full home owner grant this year.