Restricting Multiple Small Business Deductions

The Small Business Deduction (“SBD”) is a mainstay in the Canadian taxation of small-to-medium sized Canadian-controlled private corporations’ (“CCPC”) business profits. The ...

Crowe MacKay Welcomes New CEO

Crowe MacKay is pleased to announce the appointment of J.W. Bruce Picton, CPA, CA, ICD.D  as its new CEO, effective immediately.

Technology and Education – how traditional classrooms are changing.

A dim room, a pull-down screen, and a whirring overhead projector.  That’s how I remember almost all of my high school classes, ...

Consider Prescribed Annuities Before Tax Changes in 2017

Special Contribution from Tina Tehranchian, MA, CFP, CLU, CHFC - Senior Financial Planner and Branch Manager, Assante Capital Management Ltd When ...

The Quebec Small Business Deduction: Interpretative Guidelines Provided by Revenu ...

The criteria that must be met by a corporation to benefit from the Quebec small business deduction (SBD) for taxation years beginning after December ...

Allocation of a Capital Gain to a Beneficiary of a ...

Overview The use of a discretionary family trust is a common tool to multiply the lifetime capital gain deduction ($824,176 for 2016) available upon the ...