Monthly Archives: January 2007

Eligible dividends

Posted on January 6, 2007 by John Loukidelis

The new eligible dividend rules require corporations “to designate each eligible dividend that they pay and notify shareholders in writing that the dividend is eligible.” The CRA issued a release just before Christmas that provides guidelines on how the designation … Continue reading →

Posted in Corporations | Leave a comment

Information for individuals leaving Canada

Posted on January 5, 2007 by John Loukidelis

From time to time my clients contemplate leaving Canada for warmer weather or more friendly tax collectors. Over the years, I have collected a set of CRA publications and forms that provide useful guidance on the tax consequences of becoming … Continue reading →

Posted in Individuals, Miscellaneous | Leave a comment

Public relations and battling fraud

Posted on January 5, 2007 by John Loukidelis

Judging by a recent press release, the CRA has hired a new public relations officer.

Posted in CRA News | Leave a comment

Surrogatum

Posted on January 2, 2007 by John Loukidelis

How to treat payments received as damages in a lawsuit—whether as a result of a judgment or pursuant to a settlement—can be a vexing question. The Supreme Court of Canada provided some guidance in Tsiaprailis v. Canada, [2005] 1 S.C.R. … Continue reading →

Posted in Cases | Leave a comment