Articles

Canada-Barbados Tax Treaty

Dec 28, 2016
Barbados Beach

This paper explains how to use the Canada-Barbados Tax Treaty to avoid Canadian tax on international business income. Download the full paper here: Nick Wright Canada Barbados Tax Treaty Controversy & Reform 161228 This article and the contents herein are for informational purposes only and do not constitute legal advice. Readers are advised to seek…

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US Real Estate Tax Issues

Sep 6, 2016
Bee

This paper provides an overview of relevant tax considerations when a Canadian resident is purchasing US real estate and discusses different ways to structure a purchase to minimize tax exposure. Download the full paper here: Nick Wright Tax Considerations when Purchasing American Real Estate 160906 This article and the contents herein are for informational purposes…

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Using a Family Trust in Business

Aug 14, 2016
Blue Bird in Tree

The discretionary family trust is a tool used by some business owners to reduce tax liability and increase flexibility in the family economic unit by facilitating tax-favourable distribution of funds, business succession and estate planning. Using a discretionary family trust to hold shares in a private company can have significant tax and planning benefits. This…

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Business Sale Tax Considerations

Jul 24, 2016
Pink Flower

The purchase and sale of a private incorporated company in Canada raises a variety of important tax considerations. This paper provides an overview and analysis of such considerations and argues that the clear public policy objective of promoting small business in Canada using provisions of the Income Tax Act has been undermined by an unnecessarily…

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