On September 16, 2016, the Department of Finance released proposed amendments to the Income Tax Act (Canada). Contained in that package is a proposed amendment to the definition of “capital dividend account” (CDA) in subsection 89(1), which is part of…
Kyle is a partner practicing in the firm’s Toronto office.
Kyle’s practice focuses on personal, corporate and trust planning for high net worth families, professionals, and owner-managers and their businesses, both domestic and international. He advises on corporate reorganizations, purchases… more »
On September 16, 2016, the Department of Finance released proposed amendments to the Income Tax Act (Canada). Contained in that package are a series of proposed amendments to the rules in section 148 for determining the income tax consequences of…
Kyle is a partner practicing in the firm’s Toronto office.
Kyle’s practice focuses on personal, corporate and trust planning for high net worth families, professionals, and owner-managers and their businesses, both domestic and international. He advises on corporate reorganizations, purchases… more »
On September 16, 2016, the Department of Finance released proposed amendments to the Income Tax Act (Canada). Contained in that package are a series of proposed amendments in respect of how taxpayers convert foreign currencies to Canadian dollars for the…
Kyle is a partner practicing in the firm’s Toronto office.
Kyle’s practice focuses on personal, corporate and trust planning for high net worth families, professionals, and owner-managers and their businesses, both domestic and international. He advises on corporate reorganizations, purchases… more »
On September 2, 2016, the CRA released new Income Tax Folio S5-F4-C1 Income Tax Reporting Currency, which discusses functional currency tax reporting for corporations. The Folio can be viewed here: http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s5/f4/s5-f4-c1-eng.html
Ken Jiang is a partner at the firm’s Vancouver office.
His practice focuses on corporate and personal tax planning, international tax planning and representation of taxpayers in disputes with Canada Revenue Agency. Ken is fluent and proficient in Chinese (Mandarin).… more »
On September 2, 2016, the CRA released new Income Tax Folio S3-F10-C2, Prohibited Investments – RRSPs, RRIFs and TFSAs, which discusses the anti-avoidance rules for prohibited investments or advantages that apply to RRSPs, RRIFs and TFSAs. The Folio can be…
Ken Jiang is a partner at the firm’s Vancouver office.
His practice focuses on corporate and personal tax planning, international tax planning and representation of taxpayers in disputes with Canada Revenue Agency. Ken is fluent and proficient in Chinese (Mandarin).… more »
On September 2, 2016, the CRA released new Income Tax Folio S3-F10-C1, Qualified Investments–RRSPs, RESPs, RRIFs, RDSPs and TFSA, which discusses various types of qualified investments and the consequences of acquiring, holding and disposing of a non-qualified investment under RRSPs,…
Ken Jiang is a partner at the firm’s Vancouver office.
His practice focuses on corporate and personal tax planning, international tax planning and representation of taxpayers in disputes with Canada Revenue Agency. Ken is fluent and proficient in Chinese (Mandarin).… more »
The CRA said that legal representatives of a graduated rate estate may apply for a clearance certificate for a partial distribution of assets and the process to request a partial clearance certificate is the same as with other types of…
Ken Jiang is a partner at the firm’s Vancouver office.
His practice focuses on corporate and personal tax planning, international tax planning and representation of taxpayers in disputes with Canada Revenue Agency. Ken is fluent and proficient in Chinese (Mandarin).… more »
The CRA has recently updated the income tax folio “S1-F1-C2, Disability Tax Credit”. The updated folio can be viewed here: http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f1/s1-f1-c2-eng.html
Ken Jiang is a partner at the firm’s Vancouver office.
His practice focuses on corporate and personal tax planning, international tax planning and representation of taxpayers in disputes with Canada Revenue Agency. Ken is fluent and proficient in Chinese (Mandarin).… more »
CRA released statistical information regarding its Offshore Tax Informant Program (OTIP). Since its launch on January 15, 2014, the OTIP allows the CRA to make financial awards to individuals who provide information related to major international tax-non-compliance. The details of…
Ken Jiang is a partner at the firm’s Vancouver office.
His practice focuses on corporate and personal tax planning, international tax planning and representation of taxpayers in disputes with Canada Revenue Agency. Ken is fluent and proficient in Chinese (Mandarin).… more »
At the 2016 STEP Round Table, the CRA noted that since 2015, taxpayers are required to provide supporting documents for claims of U.S. foreign tax credits. The same requirement has always applied to all countries other than the U.S. The…
Ken Jiang is a partner at the firm’s Vancouver office.
His practice focuses on corporate and personal tax planning, international tax planning and representation of taxpayers in disputes with Canada Revenue Agency. Ken is fluent and proficient in Chinese (Mandarin).… more »
