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Special Report on Taxes 2018

Investment Executive brings you insights on future tax policy, recent changes to the way passive income within a corporation is taxed, new split income rules, high-frequency trading within TFSAs, tax filing requirements for trusts, voluntary disclosure, yearend tax tips and much more.

October 11, 2018

Little leeway for feds in next budget

Solid economic growth and the recently negotiated U.S./Mexico/Canada Agreement for trade are points of strength, but the large deficit doesn't give Ottawa much room to address the widening cross-border tax gap

  • October 12, 2018 October 15, 2018
  • 00:16

Handling passive-investment rules

Recent changes to the way that active business income earned within a private corporation is taxed may affect some of your high net-worth clients

  • October 12, 2018 October 18, 2018
  • 00:15

Income splitting in the age of TOSI

Although the new "tax on split income" rules target adult children and spouses of business owners, there are exceptions that permit income splitting under certain circumstances

  • October 12, 2018 October 12, 2018
  • 00:14

Changes coming for RDSPs?

Senate committee's recommendations would increase enrolment and make accessing funds easier for planholders

  • October 12, 2018 October 11, 2018
  • 00:13

Coming clean on foreign property

The CRA is increasing efforts to collect taxes due on assets held offshore. Clients who fail to comply could face hefty penalties

  • October 12, 2018 October 12, 2018
  • 00:12

Changes to VDP raise questions

The CRA revised its voluntary disclosure program, which may deter some taxpayers from coming forward. Applications to the program are down significantly since the changes were introduced in March

  • October 12, 2018 October 11, 2018
  • 00:11

Running a business through a TFSA?

The CRA is targeting advisors who appear to be engaging in high-frequency trading and day trading to boost their TFSA earnings. Some advisors say the audits are unfounded and more clarity is needed on the rules

  • October 12, 2018 October 11, 2018
  • 00:10

New trust rules coming

Beginning in 2021, most family trusts will be required to file tax returns with the CRA even if those trusts don't earn income or make distributions. The CRA also is seeking more information about settlors, trustees and beneficiaries

  • October 12, 2018 October 11, 2018
  • 00:09

Most provinces standing pat

With various provincial elections slated for next year and uncertainty surrounding the introduction of a federal carbon tax, there were not many tax changes implemented by the provinces this year. B.C. was a notable outlier

  • October 12, 2018 October 11, 2018
  • 00:08

Key yearend tax tips

There are several tax-planning strategies that you and your clients should consider - from crystallizing capital gains and losses to maximizing charitable donations and TFSAs - as the end of 2018 approaches

  • October 12, 2018 October 11, 2018
  • 00:07