• The Institute™ Comment – Sep/Oct October 25, 2017 In this edition:

    can a corporate-owned life insurance policy be paid as a dividend in-kind?
    CRA stance results in unfair outcome to taxpayer
    2017 tax rates for a CCPC

     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your …

  • The Institute™ Comment – Jul/Aug August 17, 2017 In this edition:

    charitable giving of corporate-owned life insurance
    joint tenancy in the spotlight

     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, CLU, ChFC.
     
    Please contact our office if you …

  • The Institute™ Comment – May/Jun June 19, 2017 In this edition:

    prescribed interest rates
    charitable donations
    the changing face of Canada’s labour market
    Canada’s new caregiver credit

     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, CLU, ChFC.
     
    Please contact our …

  • The Institute™ Comment – Mar/Apr April 12, 2017 In this edition:

    TFSAs: understanding contribution limits
    eight tips for saving on 2016 income taxes

     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, CLU, ChFC.
     
    Please contact our office if …

  • Tax Times, 2017, No. 4 February 24, 2017 IN THIS ISSUE:

    Commentary

    why 2017 may prove taxing if you’ve got kids

    Income Tax Legislation

    Bill C-4, An Act to amend the Canada Labour Code…etc

    Supreme Court Appeals
    Treaties
    Case Law Update

    In order to enhance accessibility of this newsletter Tax Times is provided in PDF format. Please click on the attached PDF to view this issue.

  • Tax Times, 2017, No. 3 February 10, 2017 IN THIS ISSUE:

    New credits & new reporting requirements

    Eligible Educator School Supply Tax Credit
    Home Accessibility Tax Credit
    Disposition of a Principal Residence
    Canada Child Benefit

    Credits & tax measures that have been reduced or eliminated

    TFSA contribution limit changes
    Children’s Fitness Tax Credit
    Children’s Arts Tax Credit
    Family Tax Cut Credit
    Overseas Employment Tax Credit

    Other Personal Tax Changes

    Personal Income Tax Rates
    Charitable Donations Tax Credit
    Labour-Sponsored …

  • The Institute™ Comment – Jan/Feb February 8, 2017 In this edition:

    when contracts result in unintended tax consequences
    a new year: revisiting marginal and average tax rates
    government pension plans: benefits and contributions for 2017

     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by …

  • Tax Times, 2016, No. 24 December 16, 2016 IN THIS ISSUE:

    Income Tax Legislation
    Recent Government Publications
    Supreme Court Appeals
    Income Tax Regulations
    Treaties
    News Releases

    Statement From the Honourable Diane Lebouthillier, Minister of National Revenue
    Minister Lebouthillier Welcomes the Recommendations in the Offshore Compliance Advisory Committee’s Report

    Case Law Update
    McCarthy Tétrault Commentary Update to Canada Tax Service, Release 1613

    In order to enhance accessibility of this newsletter Tax Times is provided in …

  • The Institute™ Comment – Nov/Dec December 13, 2016 In this edition:

    important changes to Principal Residence Exemption
    changes to the Capital Dividend Account
    Canada/Quebec Pension Plan and Employment Insurance 2017

     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, …

  • Tax Times, 2016, No. 23 December 2, 2016 IN THIS ISSUE:

    Income Tax Legislation
    Supreme Court Appeals
    Income Tax Regulations
    News Releases

    Livestock Producers in Three Provinces Receive Tax Relief for 2016

    Case Law Update
    McCarthy Tétrault Commentary Update to Canada Tax Service, Release 1612
    TaxPartner Release Notes 2016-11 — November 2016

    In order to enhance accessibility of this newsletter Tax Times is provided in PDF format. Please click on the attached …

  • Tax Times, 2016, No. 22 November 18, 2016 IN THIS ISSUE:

    Commentary
    Recent Government Publications
    Supreme Court Appeals
    Federal Courts Rules
    Income Tax Regulations
    Treaties
    News Releases

    Cracking Down on Tax Evasion and Avoidance

    Case Law Update
    McCarthy Tétrault Commentary Update to Canada Tax Service, Release 1611

    In order to enhance accessibility of this newsletter Tax Times is provided in PDF format. Please click on the attached PDF to view this issue.

  • The Institute™ Comment – Sep/Oct October 17, 2016 In this edition:

    charitable gift planning with life insurance
    a look at the charitable tax credit rates
    RRSP beneficiaries: proceed cautiously

     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, CLU, …

  • The Institute™ Comment – Sep/Oct October 30, 2015 In this edition:

    understanding when corporations may be associated
    new rules for RRIFs
    taxpayer bill of rights

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, CLU, ChFC.
     
    Please contact our office …

  • The Institute™ Comment – Jul/Aug August 17, 2015 In this edition:

    a charitable gift: differing tax outcomes can affect the plan
    interest expense
    joint tenancy can add complications

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, CLU, ChFC.
     
    Please …

  • The Institute™ Comment – May/Jun June 17, 2015 In this edition:

    tax changes and corporate-owned life insurance
    new insights into the value of pension plans
    new tax measures

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, CLU, ChFC.
     
    Please …

  • The Institute™ Comment – Mar/Apr April 17, 2015 In this edition:

    taxation of estates: changes are coming
    interest expense: a valuable deduction
    death of the RRSP plan holder

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, CLU, ChFC.
     
    Please …

  • The Institute™ Comment – Jan/Feb March 2, 2015 In this edition:

    changes underway for donations
    tax return filing tips for 2014
    dividend taxation
    government pension plans: benefits & contributions for 2015

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, …

  • The Institute™ Comment – Nov/Dec December 17, 2014 In this edition:

    the new kid on the block (TFSAs)
    managing the risk of a punitive outcome when dealing with CRA

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, CLU, …

  • The Institute™ Comment – Sep/Oct October 17, 2014 In this edition:

    beneficiary beware!
    changing circumstances
    undoing what’s been done
    medical tax savings

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, CLU, ChFC.
     
    Please contact our office if you would like …

  • The Institute™ Comment – Jul/Aug September 15, 2014 In this edition:

    eligibility for pension benefits tax credit
    optimizing OAS to the circumstances
    benefits of an ABIL (allowable business investment loss)

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, …

  • The Institute™ Comment – May/Jun July 15, 2014 In this edition:

    CPP retirement benefit: it’s all in the timing
    eligible capital property under review
    the changing face of Canadian society

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. Gregory Goldsworthy, BA, CFP, …

  • The Institute™ Comment – Mar/Apr May 15, 2014 In this edition:

    “kiddie” tax net continues to expand
    shareholder loans: beware of taxable events
    canadian farm operations: income tax rollover, and capital gains exemption
    cottage succession: ownership structure, agreements with respect to expenses

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has …

  • The Institute™ Comment – Jan/Feb March 15, 2014 In this edition:

    tax return filing tips
    charitable gift planning in a will
    role of the prescribed interest rate
    government pension plans: benefits and contributions for 2014

     
     
    The Institute™ for Advanced Financial Education is the professional organization that administers and promotes the CLU® designation in Canada. This edition of The Institute™ Comment has been provided for your review by J. …