Kim GC Moody was a guest on The Current with Matt Galloway on CBC Radio, on September 22, 2025 discussing “Why can’t you get a CRA agent on the line?”
Alexander Marino appeared on CONNECT With Sarah Crosbie on Corus Radio on September 16, 2025, to discuss “Are YOU an Accidental American?”
Alexander Marino appeared on The Ben Mulroney Show on Corus Radio on September 16, 2025, to discuss “Have You Heard About Accidental Americans?”
Alexander Marino appeared on the Jim Richards Show on Newstalk 1010 in Toronto on September 4, 2025 to discuss “Why are some Americans renouncing their US citizenship?”
Kim G C Moody has authored the article, “The tax hit to Canadians from Trump’s ‘big beautiful’ bill could be tremendous” in The Financial Post, May 27, 2025.
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Changes to Alberta eligible dividend tax rates
by Faizal Valli CA and Jeff Hlynski CA, CFP, TEP
On June 4, 2009 the government of Alberta quietly passed Bill 40, which contained amendments to the Alberta Personal Income Tax Act. The amendments provided for decreases to eligible dividend tax rates for individuals resident in Alberta, for 2010 and later years.
Commissions earned on the sale of life insurance policies to self employed life insurance salespersons
By Nicolas F. Baass LL.B., LL.M. (Tax)
On May 11, 2009 the Tax Court of Canada released Justice Lucie Lamarre’s judgement in Jacques Bilodeau v. The Queen. 1 As of the time of the writing of this blog the decision was only available in French. The case dealt with the deductibility of commissions received by a life insurance salesperson on the acquisition of a life insurance policy by that salesperson.Recent Canada Revenue Agency administrative announcements – Home renovation tax credit, prescribed loan rate and charity guidelines
In these lazy, hazy days of summer, the tax world does not stop. The court cases, Canada Revenue Agency (“CRA”) administrative announcements and speculated policy changes continue to be announced and/or rumored. We thought you would be interested in three of the more relevant recent CRA announcements:
GST on investment management fees
By Nicolas F. Baass LL.B., LL.M.(Tax)
The Federal Court of Appeal decision in Canadian Medical Protective Assn. v. R. released April 16, 2009 deals with the GST status of investment management fees.
Recent GAAR Decision – Collins
By Marissa L Halil LLB, BCL
A new case on the General Anti-Avoidance Rule (“GAAR”), Collins & Aikman Products Co. v. The Queen (“Collins“), was released by the Tax Court of Canada on June 3, 2009. The issue in Collins was whether the GAAR should apply to a reorganization which increased the paid-up capital (“PUC”) of shares.New chair of STEP Canada
Well, I arrived home this week after attending The Society of Trust and Estate Practitioners’ (“STEP”) 11th National Conference. The conference contained many leading edge technical topics that dealt with tax and estate planning for the private client. Membership in STEP, for me personally, has proved to be invaluable over the years given the tremendous worldwide membership that STEP has and the depth of knowledge of such members.
Kim GC Moody was a guest on The Current with Matt Galloway on CBC Radio, on September 22, 2025 discussing “Why can’t you get a CRA agent on the line?”
Alexander Marino appeared on CONNECT With Sarah Crosbie on Corus Radio on September 16, 2025, to discuss “Are YOU an Accidental American?”
Alexander Marino appeared on The Ben Mulroney Show on Corus Radio on September 16, 2025, to discuss “Have You Heard About Accidental Americans?”
Alexander Marino appeared on the Jim Richards Show on Newstalk 1010 in Toronto on September 4, 2025 to discuss “Why are some Americans renouncing their US citizenship?”
Kim G C Moody has authored the article, “The tax hit to Canadians from Trump’s ‘big beautiful’ bill could be tremendous” in The Financial Post, May 27, 2025.
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