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Latest From The Blog

  • RRSP Scheme

    An RRSP scheme is usually a type of investment promotion offering a “tax-free” withdrawal to access directly or indirectly your RRSP funds. Some observed examples of RRSP schemes have included:
    withdrawal of funds from an RRSP or a registered retirement income […]

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  • Non-Eligible (Small Business) Dividend Tax Credit (DTC)

    The gross-up and dividend tax credit are applicable to individuals, not corporations.
    Non-eligible dividends, also known as regular, ordinary, or small business dividends, are any dividends issued by a Canadian corporation, public or private, which are not eligible for the enhanced […]

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  • Enhanced Dividend Tax Credit

    The gross-up and dividend tax credit are applicable to individuals, not corporations.
    There is an enhanced dividend tax credit for eligible Canadian dividends received by individuals after 2005 from:
    public corporations resident in Canada
    other corporations resident in Canada that are not Canadian-controlled […]

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  • Corporation’s Annual General Meetings (AGM)

    An annual general meeting (commonly abbreviated as AGM, also known as the annual meeting) is a meeting of the general membership of an organization.
    These organizations include membership associations and companies with shareholders.
    These meetings may be required by law or by […]

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  • Do you own foreign property that needs to be reported to the Canada Revenue Agency?

    (Quote from CRA)
    Did you know?
    Taxpayers who own specified foreign property costing more than $100,000 but less than $250,000 throughout the year can now file Form T1135, Foreign Income Verification Statement using a new simplified reporting method.
    This simplified reporting method […]

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  • Classes of depreciable properties

    Depreciable properties are usually grouped into classes. To claim CCA, you should know about the following classes.
    Class 8
    The maximum CCA rate for this class is 20%. Musical instruments are included in Class 8.
    Class 10
    The maximum CCA rate for […]

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  • Common business expenses

    The expenses you can deduct include any GST/HST you incur on these expenses less the amount of any input tax credit claimed.You cannot deduct personal expenses, deduct only the business part of expenses from business income.
    List of expenses
    ĽAdvertising (Line […]

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  • Washington state department of Revenue Local Sales and Use Tax rate

    http://dor.wa.gov/docs/forms/excstx/locsalusetx/localslsuseflyer_quarterly.pdf
    The Washington (WA) state sales tax rate is currently 6.5%. Depending on local municipalities, the total tax rate can be as high as 9.5%.
    Other, local-level tax rates in the state of Washington are quite complex compared against local-level tax rates […]

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  • Insurance Agents & Brokers – completely GST exempted?

    The answer is no.
    Insurance agents or brokers may be employees of an insurance company, an insurance agency or a brokerage firm, or they may be self-employed persons. They may be involved solely in offering insurance policies, or they may provide […]

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  • Donate personally or through corporation?

    1. personal donation:
    If you or your spouse or common-law partner made a gift of money or other property to certain institutions, you may be able to claim a federal and provincial or territorial non-refundable tax credit when you file your […]

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