Articles
Income Tax for Canadians Working at Sea
January 01, 2025
Canadian citizens and residents working at sea might be surprised to learn that their income earned...
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How To Interpret A Tax Treaty: Guidance From a Canadian Tax Expert
January 01, 2025
A tax treaty is a bilateral agreement between two countries designed to address cross-border tax iss...
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Tax-Free Capital Dividends: Elections and Penalties
January 01, 2025
Capital dividends offer a valuable means for Canadian private corporations to distribute tax-free fu...
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An Allowable Business Investment Loss (ABIL)
January 01, 2025
An Allowable Business Investment Loss (ABIL) is a unique provision under Canadian income tax law tha...
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Allowable Business Investment Loss (ABIL): A Comprehensive Guide
January 01, 2025
An Allowable Business Investment Loss (ABIL) is a specialized tax provision under Canadian tax law t...
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Electing Out of Spousal Rollover on Death: A Guide
January 01, 2025
In Canada, when a taxpayer passes away, the Income Tax Act (ITA) deems all capital property owned by...
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