Tax Notes
2004 Archives
Winter 2004
Interest Deductibility: The 2003 Draft Legislation
Advisor Costs of Takeover Bid - Income Tax Deductibility - BJ Services Part II
The Administrative Monetary Penalty System: An Assessment of the Impact on the Business of Trade One Year After Implemetation
Changes Recommended for Charity Tax Administration¹
Achievements, Publications and Seminars
Advisor Costs of Takeover Bid - Income Tax Deductibility - BJ Services Part II
The Administrative Monetary Penalty System: An Assessment of the Impact on the Business of Trade One Year After Implemetation
Changes Recommended for Charity Tax Administration¹
Achievements, Publications and Seminars
Fall 2004
Use of Canadian Single Purpose Corporations Curbed for U.S. Estate Planning
Department of Finance Levels Playing Field for Non Residents Investing in Taxable Canadian Property*
Reducing Income Tax through Gifts to Crown Corporations
Creditor Protection for RRSPs
Establishing and Maintaining Solicitor-Client Privilege
Achievements, Publications and Seminars
Department of Finance Levels Playing Field for Non Residents Investing in Taxable Canadian Property*
Reducing Income Tax through Gifts to Crown Corporations
Creditor Protection for RRSPs
Establishing and Maintaining Solicitor-Client Privilege
Achievements, Publications and Seminars
Summer 2004
New Draft Income Tax Legislation Respecting Non-Competition Covenants and Other Restrictive Covenants
February 27, 2004 Technical Bill - Return of Paid-Up Capital by a Public Corporation (Subsection 84(4.1))
2004 Federal Budget - Non-Deductibility of Fines and Penalties
Ontario Capital Tax - Is Inventory Financing Exempt?
Tax Court Rejects Retail Value for Charitable Donation of Art*
Announcements
Achievements, Publications and Seminars
February 27, 2004 Technical Bill - Return of Paid-Up Capital by a Public Corporation (Subsection 84(4.1))
2004 Federal Budget - Non-Deductibility of Fines and Penalties
Ontario Capital Tax - Is Inventory Financing Exempt?
Tax Court Rejects Retail Value for Charitable Donation of Art*
Announcements
Achievements, Publications and Seminars