Joe and I will be giving a presentation on the new eligible dividend rules on Thursday, March 1, at noon at the Hamilton Chamber of Commerce. We will provide an overview of these rather complex rules and present some planning ideas and issues to consider. (more…)
An individual, even though not elected as a director by a corporation’s shareholders or shown as such in government records, can still be held liable for unremitted source deductions as a de facto director. (more…)
Bill C-28 (”A second Act to implement certain provisions of the budget tabled in Parliament on May 2, 2006″) received Royal Assent on February 21 and became law as S.C. 2007, c. 2. The statutue includes the new eligible dividend rules, among other things.
McPherson v. The Queen, 2006 TCC 648, is yet another tax shelter/donation case that has turned out badly for the donor, so far at least (the case is under appeal). (more…)
The Web contains many useful tools for lawyers such as the website of the Canadian Legal Information Institute (CanLII), which provides access to a wealth of statutes and cases. The Web has many other useful tools of course. (more…)
