Donating the Proceeds from the Sale of Private Company Shares
August 4, 2015
Donating the proceeds from the sale of private company shares to charity may become more tax efficient for donors On April 21, 2015 the Federal government tabled their budget (the […]
Director Liability for Taxes
July 28, 2015
There are only limited circumstances in which a director can be held personally liable for the debts of the corporation of which he/she is a director (absent some wrongdoing on […]
CSA Publishes 2015 Continuous Disclosure Review Results
July 17, 2015
The Canadian Securities Administrators (the “CSA”) published their annual notice summarizing the results of their Continuous Disclosure Review Program for the fiscal year ended March 31, 2015. The notice includes […]
Recent Changes to Prospectus Exemptions
May 19, 2015
On May 5, 2015, important changes to securities laws came into effect, affecting companies and selling security holders that wish to raise capital in reliance of certain exemptions to the […]
Lifetime Capital Gains Exemption Increase
February 27, 2015
In 2013, the Canadian government announced that the lifetime capital gains exemption (“LCGE”) available to resident Canadian individuals would increase to $800,000 for the 2014 year, and the amount would […]
TFSA, RRSP, and RRIF Charitable Beneficiary Designations
December 1, 2014
When planning to make a gift to a charity as part of an estate plan, consider designating the charity as a beneficiary of a Registered Account. Registered Accounts include: tax-free […]