Articles
Current issues – a selection of legislative and administrative developments of interest to the owner-manager.
Originally
published by the Canadian Tax Foundation
– 2011 Ontario Tax Conference
February 2012 - Joan E. Jung
Copthorne – What's that smell?
January 2012 - Michael Goldberg
What are "best efforts" provisions in leases
December 2011 - Daniel Wiener
The Preparation for and Conduct of Board Meetings
November 2011 - Hartley R. Nathan
Its IP Licensee is Insolvent
November 2011 - David Ullmann
Tax Planning Your Will
November 2011 - Matthew Getzler and Rachel Goldman
Landlord's Duty to Mitigate
November 2011 - Melodie D. Eng
Update - Federal Budget "Targets" Planning Involving Minors
November 2011 - MIchael Goldberg
Partnership Anti-Deferral Rules – The Clock is Ticking
September 2011 - Tax Group
Raising Capital
August 2011 - Kobi Bessin
Owner - Manager Update
August 2011 - Matthew Getzler
My Final Answer (For Now)
August 2011 - David Louis
Highway to Hell: The CRA’s High Net Worth Initiative
July 2011 - David Louis
Indalex Case Comment
May 2011 - Eleonore Morris
Uncle Sam Wants Your Money
May 2011 - Michael Goldberg
Freeze Structures - Under Attack
May 2011 - David Louis
Federal Budget “Targets” Planning Involving Minors
April 2011 - Michael Goldberg
Price Adjustment Clauses Under Attack?
April 2011 - Joan Jung
Welcome to my Nightmare – More Nasty Tax Traps
April 2011 - David Louis
Start Me Up by Minden
March 2011 - Brian Temins and Yosef
Adler
Welcome to My Nightmare - Nasty Tax Traps
March 2011 - David Louis
Directors Notice of Board Meetings: Some Potential Issues
February 2011 - Hartley R Nathan
Into the Abyss - Internet Pitfalls and Follies
February 2011 - Eleonore L. Morris
The Shareholder Agreement
Febuary 2011 - Ryan Gelbart
Bad Dividend/Good Dividend
February 2011 - David Louis
The Debate between RRSPs, TFSAs and Paying Down a Mortgage
January 2011 - Matthew Getzler
Removal of Directors of Business Corporations
January 2011 - Hartley R. Nathan
Will Family Case Affect Freeze Strategies?
January 2011 - David Louis
Beware of a Lease at Odds with the Offer
December 2010 - J. Stephen Posen, Stephen J. Messinger and Christina Kobi
New Tax Commentary is Food for Thought
December 2010 - David Louis
The Preparation For and Conduct Of Board Meetings
November 2010 - Hartley R. Nathan, Q.C., Ryan Gelbart
Title Insurance – What’s Covered? What's Not Covered?
November 2010 - Monica E. Bianchini
The Importance of Discretion in a Summary Judgment Motion
November 2010 - Rachel Moses
The Braydon Asset-Protection Case – A Tax Drone’s Perspective
November 2010 - David Louis
MaRS Innovation Summit, Creating Jobs in
the Knowledge Economy - Presentations
October 2010 -Honourable Jerry S.
Grafstein, Q.C.
Tax Grazing: Questionnaires, Wills and Leaky Pipelines
October 2010 - David Louis
Repayment of Bad Debt
October 2010 - Joan Jung
Director's Briefing Notice of Board Meetings: Some Potential Issues
September 2010 - Hartley R. Nathan, Q.C.
New Offshore Trust Case is Relevant to Tax Preparers
September 2010 - David Louis
Why we need public input on the land registry system
August 2010 - Steven I. Pearlstein
Family Trust Update
August 2010 - Matthew Getzler
The Honest Fraudster –aftermath of the Braydon decision
August 2010 - Eleonore L. Morris
Restrictive Covenants: Last of the Unholy Trinity
August 2010 - David Louis
Tax strategy
July/August 2010 - Samantha Prasad
The Rodney Dangerfield Clauses
July 2010 - Stephen J. Messinger
Estate Cases Raise Taxing Issues
July 2010 - David Louis
Is a Family Trust Vulnerable to the CRA? More Warning Signs: Subsections 75(2)/107(4.1)
June 2010 - David Louis
Green Roofing 101: Toronto's Green Roof Bylaw
May 2010 - Melodie Eng
What's a Resulting Trust?
May 2010 - Reuben Rosenblatt, Q.C.
Making use of NADAP, a closer look at industry arbitration
May 2010 - Irvin Schein
Is a Family Trust Vulnerable to the CRA? Some Warning Signs
May 2010 - David Louis
Understanding the use and limits of the Repair and Storage Liens Act in Insolvency Proceedings
May 2010 - Eleonore L. Morris
Estate Planning. Leave your loved ones a greater estate
May 2010 - Samantha Prasad
You've had second thoughts about your return…now what?
April 2010 - Samantha Prasad
Neglect Is Not Just Unreported Income
April 2010 - Joan Jung
Closer Encounters with the CRA
April 2010 - David Louis
A Primer on Retaining & Relating to Outside Counsel
March 2010 - Irvin Schein
Estate Planning 101
March 2010 - Matthew Getzler
Close Encounters with the CRA
March 2010 - David Louis
Tax-Free Savings Accounts
March 2010 - David Louis and Matthew Getzler
RRSP Tips for last minute contributors
February 2010 - Samantha Prasad
10 Years After – Tax in the New Millennium
February 2010 - David Louis
Pay- per-View: When do you have to pay for the use of Intellectual Property during the CCAA
December 2009 - David Ullmann and Melissa McCready
The Trouble with Trusts
December 2009 - David Louis
The New Harmonized Sales Tax Part II: The Ontario Transitional Rules and how they will affect your real estate
December 2009 - Samantha Prasad, Adam Perzow and Jodey Therriault
The age of majority
November 2009 - Samantha Prasad
This article was originally published in The Tax Letter Vol. 27, No. 11
Trigger a loss
November 2009 - Samantha Prasad
This article was originally published in The Money Letter Vol. 33, No. 22
CITG/Estate Planner: New Case Stresses Family-Business Corporate Governance
December 2009 - David Louis
Caisse Populaire: Solidifying Crown priorities in Bankruptcy
November 2009 - Eleonore Morris
Tax and Family Business Succession Planning – What’s New
November 2009 - David Louis
Lawyers as Debt Collectors – How Far is too Far?
October 2009 - Timothy R. Dunn and Eleonore L. Morris
Tax-free retreat
October 2009 - Samantha Prasad
This article was originally published in The Tax Letter Vol. 27, No. 10
New Rules Of Civil Procedure: New Way To Litigate
October 2009 - Rachel Moses
Ontario Harmonized Sales Tax Implications for Commercial Landlords
October 2009 - Adam Perzow and Samantha Prasad
Voting By Proxy Is Not For Directors’ Meetings
September 2009 - Hartley R. Nathan Q.C.
Succession Planning - Intergenerational Cash Outs
September 2009 - David Louis
Control Premium – CRA Changes Policy on Freezes
September 2009 - David Louis
Back-to-school federal tax savings and deductions
September 2009 - Samantha Prasad
Spouse Trusts
September 2009 - David Louis
Some Thoughts on Estate Plans
August 2009 - David Louis
REFREEZES
July 2009 - David Louis
The refreeze
July 2009 - Samantha Prasad
Tax and Family Business Succession Planning – What’s New
June 2009 - David Louis
A silver lining - the estate freeze
June 2009 - Samantha Prasad
Directors Briefing - Directors Duty to Oversee
May 2009 - Hartley R. Nathan Q.C.
Some Preliminary Considerations when Contemplating the Restructuring of a Business
May 2009 - Timothy Dunn and Eleonore Morris
Corporate Deferral Strategies, Dalton McGuinty and Joe the Plumber
May 2009 - David Louis and Michael Goldberg
Severance and the tax man
May 2009 - Samantha Prasad
Tax Planning in a Downturn (Part II)
April 2009 - David Louis
Adding up the new sales tax
April 2009 - Samantha Prasad
Beat late filing penalties
April 2009 - Samantha Prasad
Tax-Free Savings Accounts
April 2009 - David Louis
Negotiating a Waiver of Distraint: A Landlord’s Primer
April 2009 - Lisa Roscoe
Personal Tax Planning - Spousal Flips and Income-Splitting Loans
February 2009 - David Louis
Nominee Directors - Need to Exercise Caution
January 2009 - Hartley R. Nathan Q.C.
My Holiday Tax Reading
January 2009 - David Louis
Economic Woe is Me: The Landlord and Tenant Relationship in the Slowing Economy
December 2008 - Lisa Roscoe
Next Time Maybe An Announcement?
August 2008 - Michael Goldberg
Kill Bill: Is C-10 on the Ropes?
August 2008 - David Louis, B. Com., J.D., C.A.
Tax and Family Business Succession Planning – A Checklist
June 2008 - David Louis, B. Com., J.D., C.A.
Eligible Dividends – A Prediction
May 2008 - David Louis, B. Com., J.D., C.A.
Stranger Than Fiction:
The Bizarre New World of Share Sales
April 2008 - David Louis, B. Com., J.D., C.A.
Parallel Universe:
La Survivance and the Capital Gains Exemption
April 2008 - David Louis, B. Com., J.D., C.A.
Repealing
Section 46(3) of the
Ontario Personal Property Security Act
April 2008 - Glen Lewis
Private Corporations and Their Shareholders
– Brave New Tax World
March 2008 - David Louis, B. Com., J.D., C.A.
The Capital Gains Exemption: Keeping it Pure
February 2008 - Michael Goldberg
New Statutory Holiday - Family Day - February 18
February 2008 - Tracy A. Kay
Can’t Always Get What You Want: 2007 Tax Cases
January 2008 - David Louis, B. Com., J.D., C.A.
Navigating the Litigation Landscape in Canada:
Obtaining Evidence from Canadian Witnesses and Enforcing Judgments Against Canadian Parties
January 2008 - Stephen C. Nadler
Recent Ontario Business Law Changes
and Related Tax Considerations (PDF)
November 2007 - Joan E. Jung
Wills for the Owner-Manager – Some Special Considerations
November 2007 - David Louis, B. Com., J.D., C.A. and Samantha A.
Prasad
The Economic Statement: Some Comments
November 2007 - David Louis, B. Com., J.D., C.A.
Alter Ego and Joint Partner Trusts: Some Issues - Part II
October 2007 - David Louis, B. Com., J.D.,
C.A.
Tax Consequences of Different Types of Transfers
and Different Business Transactions
September 2007 - Joan Jung
Alter Ego and Joint Partner Trusts: Some Issues - Part I
August 2007 - David Louis, B. Com., J.D., C.A.
Mr. Flaherty, Tear Down These Rules
August 2007 - David Louis, B. Com., J.D., C.A.
Heavy Case Load
July 2007 - David Louis, B. Com., J.D., C.A.
Clear and Present Danger - The Saga Continues
June 2007 - David Louis, B. Com., J.D., C.A.
Aging Baby Boomers up the Estate Planning Ante -
Part II
May 2007 - David Louis, B. Com., J.D., C.A.
Eligible Dividend Legislation
April 2007 - David Louis, B. Com., J.D., C.A.
The Federal Budget’s Interest Restrictions
– Clear and Present Danger?
April 2007 - David Louis, B. Com., J.D., C.A.
2007 Federal Budget
March 2007 - Samantha Prasad
Dividend Taxation - Ontario Alone
March 2007 - Michael A. Goldberg
Aging Boomers up the Estate Planning Ante - Part
I
March 2007 - David Louis, B. Com., J.D., C.A.
Going Global
February 2007 - Canadian Lawyer
Revealed: New Tax and Estate Planning Issues
February 2007 - David Louis, B. Com., J.D., C.A.
Civil Penalties - A Half-Dozen Years On
January 2007 - David Louis, B. Com., J.D., C.A.
Hidden Agendas - A Month in the Life
December 2006 - David Louis, B. Com., J.D., C.A.
Life is a Highway: Another Update
November 2006 - David Louis, B. Com., J.D., C.A.
Anniversary Waltz
October 2006 - David Louis, B. Com., J.D., C.A.
Reality
Bites: Tax News from the Summer
September 2006 - David Louis, B. Com., J.D., C.A.
Tax Notes: Eligible Dividends
- the Good, the Bad and the Ugly
August 2006 - David Louis, B. Com., J.D., C.A.
Eligible Dividend Legislation: Some Comments
August 2006 - David Louis, B. Com., J.D., C.A.
Tax Notes:
Uncertain Times
June 2006 - David Louis, B. Com., J.D., C.A.
Walk the Line - Lipson v. The Queen
May 2006 - David Louis, B. Com., J.D., C.A.
The
New (or not so new) Conservative Budget
May 2006 - Samantha Prasad with comments by David Louis, B. Com.,
J.D., C.A.
The Budget and Ontario's Economy - Marked for
Death?
April 2006 - David Louis, B. Com.,
J.D., C.A.
Three Dog Night
March 2006 - David Louis, B. Com.,
J.D., C.A.
Post Mortem Planning - a primer and case study -
(Powerpoint presentation)
January 2006 -
Joan E. Jung
What's
News
January 2006 - David Louis, B. Com.,
J.D., C.A.
Dividend Proposals – A New Ballgame for Private
Companies?
December 2005 - David Louis, B. Com.,
J.D., C.A.
Shareholders Agreements: Selected Tax Issues
December 2005 - Joan E. Jung
A Selection of Income Tax Issues in the
Downsizing and Restructuring of an Insolvent
Company
December 2005 - Joan E. Jung
Magical Mystery Tour – The
Supreme Court’s GAAR Cases
November 2005 - David Louis, B. Com.,
J.D., C.A.
Heartbreak Hotel – Foreign Estates and the FIE Rules
September 2005 - David Louis
Purchase and Sale of a Small
Business - Recent Developments
September 2005 - Michael A. Goldberg
Change of Trustees
= Tax Disaster?
June 2005 - David Louis, J.D., C.A.
UPDATE:
Non-Professionals as Shareholders
of Ontario Professional Corporations
June 2005 - Michael A. Goldberg
Banana Republic
June 2005 - David Louis, J.D., C.A.
LANDLORD AS CREDITOR: What
Remedies Are Available?
May 2005 - Timothy R. Dunn and Glenn O. Lewis
Understanding the
Plight of the Landlord on the Insolvency of a Tenant
May 2005 - Timothy R. Dunn
FIE-ASCO 2005
May 2005 - David Louis, J.D., C.A.
Buckaroo Bureaucracy
May 2005 - David Louis, J.D., C.A.
Federal Budget 2005
March 2005 - Samantha Prasad and David Louis
Eligible Capital - Some Big Changes - Part II
March 2005 - David Louis, J.D., C.A.
Eligible Capital - Some Big Changes - Part I
February 2005 - David Louis, J.D., C.A.
Recent Significant Amendments to the TSX Company
Manual
February 2005 - Jack Tannerya
Stupid Tax Tricks
January 2005 - David Louis, J.D., C.A.
Spam and Canadian Law
- PowerPoint Presentation
November 26, 2004 - David Ullmann and Ignatius
Navascues
Tax Notes: NRT Rules: Harsher
Than You Think
November 2004 - David Louis with Michael Goldberg & Joan Jung
Recent Supreme Court Judgment
on Directors' Liability
November 2004 - Catherine Francis
Single-Purpose Reprieve
October 2004 - David Louis
Corporate Tax Rates - How They (Now)
Work
September 2004 - David Louis
Preparing for Financing
August 2004 - Daniel Rothberg
Technology Companies - The
Decision to go Public
August 2004 - Daniel Rothberg
Life Insurance: Exploring the
Corporate Edge, Part II
June 2004 - David Louis and Michael Goldberg
Life Insurance: Exploring the Corporate Edge, Part I
May 2004 - David Louis and Michael Goldberg
Sunset, Sunrise - The Strange Rules of U.S. Estate Tax
May 2004 - David Louis
Snowbirds: U.S. Tax Issues You Won't Be Able To Fly Away From
May 2004 - Samantha Prasad
The Implications of the New Privacy Act on Property Management
(Powerpoint presentation)
March 2004 - Jack B. Tannerya and David T. Ullmann
Federal Budget 2004
March 2004 - Samantha Prasad and David Louis
"The Rule of Law" - A Thing of the Past?
March 2004 - David Louis
FLASH! - the CRA Can Reallocate to a Non-compete
March 2004 - David Louis
Corporate Governance - The New Rules
February 2004 - Phillip G. Bevans
Corporate Governance - The New Investor Confidence Rules
February 2004 - Phillip G. Bevans
Hard to Kill - Donation Deals Live On
January 2004 - David Louis
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