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.

A Guide to Bitcoins and Income Taxes

Guide inspired by Canada’s Bitcoin community at coinforum.ca. When determining the personal income tax consequences of Bitcoins and similar digital currencies, there ...

What You Need to Know About the Principal Residence Exemption

With the dramatic increase in real-estate values over the past few years, many Canadians will face a hefty tax bill when they die. At ...

Department of Finance Releases Revised Rules on Tax on Split ...

On December 13, 2017, the Department of Finance released revised draft legislation addressing the tax ...

Department of Finance Releases Revised Rules on Tax on Split ...

On December 13, 2017, the Department of Finance released revised draft legislation addressing the tax on split income (TOSI) rules previously released ...