Recent Tax Developments

October 2015: Liberal Tax Platform & The Alberta Budget

We have a new federal Liberal government that is expected to make changes based on their election ...

Is a Medical Resident a full-time Student?

The University of British Columbia has recently confirmed that they will be reissuing T2202A forms to students who were registered as medical residents from ...

Significant GST/HST Implications for Residential Care Facilities

Building and operating a residential care facility in Canada has many challenges, including unforeseen GST/HST implications. The focus of this article is to provide ...

What you need to know about personal income tax instalments

When we first meet with young health professionals, many are surprised when we inform them that they will owe personal income taxes come the ...

Tax Update – Automobile Expenses

2016 income tax deduction limits and benefit rates when using an automobile for business purposes:

1) The ceiling on the capital cost of ...

New certification regime for non-resident employers

On January 12, 2016, the CRA issued the long awaited form RC473 Application for Non-Resident Employer Certification. This form is issued pursuant to ...