Tax for the Owner-Manager, January 2021

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Editor: Thomas E. McDonnell, QC

Volume 21, Number 1, January 2021

In this issue:

Estate Plans, Trusts, and Dividends: Is There a Gap Here? - David Carolin and Manu Kakkar

Step Up Capital Cost with Loss Utilization - Dino Infanti

Succession Planning in a Down Economy: Loss-Utilization Options - Balaji (Bal) Katlai

Callaghan v. The Queen: Distinguishing a Source of Income from a Hobby - Philip Friedlan and Adam Friedlan

Employee or Independent Contractor? Insurance Institute of Ontario - Tariq Jomaa

How Long Can the CRA Hold Your Net Tax Refund? - Rebecca D. Loo and Robert G. Kreklewetz

Do You Have Trust Issues? The Potential Application of Part VI.1 and Subsection 104(2) in Estate Fre - Erica Hennessey

Determining Object, Spirit, and Purpose in a GAAR Case: Gladwin Realty - Éric Hamelin

Paragraph 40(3.5)(c): CRA Takes Expansive View of ''Designated Liquidation and Dissolution'' - Anna Szpakowski and Tina Korovilas

January issue, 2021 (PDF format)

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Tax for the Owner-Manager
Volume 21, Number 1, January 2021
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