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Special Report on Taxes 2016

In this special feature: The CRA eyes the principal residence exemption; changes in the insurance “exempt test”; bad news for offshore tax cheats; cross-border tax planning and much, much more from the Mid-October 2016 issue of Investment Executive.

October 12, 2016

Taking advantage of the CCB

The new Canada child benefit, introduced this past summer, replaces the Canada child tax benefit and the universal child care benefit. The CCB can be used in a variety of ways, from covering child-care costs to saving for post-secondary education

  • October 12, 2016 November 9, 2019
  • 23:00

Corporate-class funds are changing

Investors will no longer be able to switch from one fund to another within these structures without potential tax liability, but tax strategies such as income withdrawals at lower rates will remain viable

  • October 12, 2016 November 9, 2019
  • 23:00

Assessing the real cost of tax credits

While the Harper government was a strong proponent of tax credits, many experts suggest that these credits cost Canada more than they are worth because of compliance costs and inefficiency

  • October 12, 2016 November 9, 2019
  • 23:00

A trimmer, more efficient tax system?

Numerous changes are in the works to make the tax code more coherent while making the pursuit of tax evaders and closing the so-called "tax gap" easier. But these efforts could run afoul of political, economic and fiscal realities

  • October 12, 2016 November 9, 2019
  • 23:00