Tax

Changes to small business dividends

The income tax system identifies two types of taxpayer: individuals and corporations. But taxes levied at the corporate level are ultimately borne by individuals.

November 3, 2014

1 min read

Details on Ottawa’s new income-splitting breaks

In a campaign-style announcement, Prime Minister Stephen Harper unveiled new income-splitting tax breaks.

October 31, 2014

3 min read

Tax trouble when working abroad

Firms moving employees across borders have unique planning needs

By Kevyn Nightingale |October 31, 2014

2 min read

Understanding PRPPs and VRSPs

In 2012, the federal government’s Pooled Registered Pension Plans Act was signed into law. The plan’s objective is to create a large-scale, inexpensive pension plan for employees of companies that don’t already offer a pension. But the federal government has limited jurisdiction over the workforce, so it had to collaborate with the provinces. Quebec’s version, […]

By Francois Bernier |October 31, 2014

4 min read