ArticleTechnical Bulletin: August 2017This Technical Bulletin covers the various developments from May 2017 to July 2017.CanadaAccounting and AuditCollins Barrow National Incorporated
Article"Smaller" Multinational Enterprises & Transfer PricingIt seems that every day now there is an article of some sort addressing aggressive tax structures, often utilizing offshore entities, and the ramifications of (implied) inappropriate, underlying transfer pricing policies.CanadaTaxCollins Barrow National Incorporated
ArticleRestricted Input Tax CreditsThe Harmonized Sales Tax (HST) was introduced in Ontario on July 1, 2010, bringing about changes for many businesses.CanadaTaxCollins Barrow National Incorporated
Article9 Issues To Consider When Incorporating Your Farm BusinessIn a 2012 article, I summarized a few of the major planning items that need to be considered before and after incorporating a farm business.CanadaCorporate/Commercial LawCollins Barrow National Incorporated
ArticleManaging Adjusted Aggregate Investment IncomeAs outlined in the March Tax Alert, the 2018 Budget includes a measure designed to slow the accumulation of passive investments within active corporations.CanadaCorporate/Commercial LawCollins Barrow National Incorporated
Article2016 Ontario Budget Commentary - February 25, 2016On February 25, 2016 Finance Minister Charles Sousa tabled his fourth Budget.CanadaTaxCollins Barrow National Incorporated
ArticleProposed Tax Changes For Family Farm CorporationsOn July 18, 2017, Minister of Finance Bill Morneau proposed comprehensive changes to the taxation of private corporations, based on concerns that private corporations "give unfair tax advantages...CanadaTaxCollins Barrow National Incorporated
ArticleIncome Splitting Strategies For CanadiansThe term "income splitting" refers to the transfer of taxable income from a higher-income family member to a lower-income family member to reduce the family's overall income tax payable.CanadaTaxCollins Barrow National Incorporated
ArticleTax Flash - BEPS: The Final ReportsAfter two and a half years of preparation and consultation, the Organisation for Economic Co-operation and Development (OECD) has released its final reports on how to bring global tax rules into the modern age...CanadaTaxCollins Barrow National Incorporated
ArticleTechnical Bulletin - October 2014 - Part 2This new standard deals with assurance engagements to report on an entity’s greenhouse gas statement, and was adopted from the ISAE 3410 issued by the IAASB.CanadaAccounting and AuditCollins Barrow National Incorporated
ArticleThe Registered Disability Savings Plan And The Accident VictimThe Registered Disability Savings Plan is a government initiative intended to assist eligible Canadians with disabilities in saving for their long-term financial security.CanadaTaxCollins Barrow National Incorporated
ArticleA Guide To Understanding Malware & How To Protect Your BusinessIn today's ever-changing business environment, digital globalization is aggressively increasing. With the world more connected than ever, it is the dawn of a new era of surging flows of data and information.CanadaTechnologyCollins Barrow National Incorporated
ArticleAn Economic Analysis Of Damages In Fatal Accident ClaimsThe basis of any damages calculation is to restore a plaintiff to the same financial position in which he or she would have been had the wrongful act not occurred.CanadaLitigation, Mediation & ArbitrationCollins Barrow National Incorporated
ArticleTechnical Bulletin - October 2014 - Part 1Mandatory date for first-time adoption of IFRS by investment companies and segregated accounts of life insurance enterprises - fiscal years beginning on or after January 1, 2014.CanadaAccounting and AuditCollins Barrow National Incorporated
ArticleTrump's Proposed U.S. Tax Reform And What It Means For CanadiansThe announcement of the Trump administration's plan for tax reform has left Canadians concerned regarding the impact of such drastic changes by our neighbour and largest trading partner. CanadaTaxCollins Barrow National Incorporated
Article2014 Ontario Budget Commentary - May 1, 2014On May 1, 2014 Finance Minister Charles Sousa tabled his second Budget.CanadaGovernment, Public SectorCollins Barrow National Incorporated
ArticleUnderstanding The Filing Requirements For PFICs And CFCsU.S. persons (U.S. citizens or green card holders) living in Canada or abroad who have investments outside the U.S. should be aware of the potentially onerous tax filing requirements...United StatesTaxCollins Barrow National Incorporated
ArticleTechnical Bulletin July 2014This technical bulletin covers the various developments from April to June 2014.CanadaAccounting and AuditCollins Barrow National Incorporated
ArticleTaxation Of Employee Stock OptionsMany businesses use stock options to attract and reward good employees. Stock options give employees the opportunity to share in the future growth of a company without reducing the company's cash flow.CanadaTaxCollins Barrow National Incorporated