Tax Publications
The TZR team has authored numerous papers and articles which have been cited in the Practitioner’s Income Tax Act (Canada) 22 times. Its growing list of tax publications include the following:
“A close look at paragraph 85(1)(e 2)”, Canadian Tax Foundation, Tax for the Owner-Manager
“Accounting profit vs. tax profit”, Canadian Tax Foundation, Tax for the Owner-Manager
“Associated but not related, an important distinction”, Canadian Tax Foundation, Tax for the Owner-Manager
“Barbados-a haven for offshore business income”, Canadian Tax Foundation, Tax for the Owner-Manager
“Capital dividends-subsection 83(2.1)”, Canadian Tax Foundation, Tax for the Owner-Manager
“Cash dividends and amended subsection 55(2)”, Canadian Tax Foundation, Tax for the Owner-Manager
“Change in use”, Canadian Tax Foundation, Tax for the Owner-Manager
“Change of use of real estate”, Canadian Tax Foundation, Tax for the Owner-Manager
“Contingent liabilities”, Canadian Tax Foundation, Tax for the Owner-Manager
“Contingent liabilities revisited”, Canadian Tax Foundation, Tax for the Owner-Manager
“Converting dividends into capital gains”, Canadian Tax Foundation, Tax for the Owner-Manager
“Corporate attribution”, Canadian Tax Foundation, Tax for the Owner-Manager
“Corporate beneficiaries of discretionary family trusts”, Canadian Tax Foundation, Tax for the Owner-Manager
“Corporate beneficiaries-Part IV trap”, Canadian Tax Foundation, Tax for the Owner-Manager
“Creditor proofing challenges”, Canadian Tax Foundation, Tax for the Owner-Manager
“De Facto control – Subsection 256(5.1)”, Canadian Tax Foundation, Tax for the Owner-Manager
“Deemed association – Subsection 256(2)”, Canadian Tax Foundation, Tax for the Owner-Manager
“Estate planning”, Canadian Tax Foundation, Tax for the Owner-Manager
“FAPI and foreign real estate transactions”, Canadian Tax Foundation, Tax for the Owner-Manager
“Fees charged to controlled foreign corporations”, Canadian Tax Foundation, Tax for the Owner-Manager
“Form versus substance in tax matters”, Canadian Tax Foundation, Tax for the Owner-Manager
“GAAR and tax planning”, Canadian Tax Foundation, Tax for the Owner-Manager
“Gervais and selling a professional practice”, Canadian Tax Foundation, Tax for the Owner-Manager
“Indirect transfers and benefits”, Canadian Tax Foundation, Tax for the Owner-Manager
“Intercompany fees”, Canadian Tax Foundation, Tax for the Owner-Manager
“Interest deduction”, Canadian Tax Foundation, Tax for the Owner-Manager
“Life insurance-grandfathering rules”, Canadian Tax Foundation, Tax for the Owner-Manager
“Life insurance-Transfer to a corporation”, Canadian Tax Foundation, Tax for the Owner-Manager
“Loss trading and s.69(11)”, Canadian Tax Foundation, Tax for the Owner-Manager
“Paragraph 251(5)(b) – mostly bad news”, Canadian Tax Foundation, Tax for the Owner-Manager
“Partnership interest purchase”, Canadian Tax Foundation, Tax for the Owner-Manager
“Partnerships and Joint Ventures”, Canadian Tax Foundation, Tax for the Owner-Manager
“Penalties and aggressive tax planning”, Canadian Tax Foundation, Tax for the Owner-Manager
“Personal services business”, Canadian Tax Foundation, Tax for the Owner-Manager
“Personal use property held by a corporation”, Canadian Tax Foundation, Tax for the Owner-Manager
“Redeeming shares below FMV”, Canadian Tax Foundation, Tax for the Owner-Manager
“Replacement property rules”, Canadian Tax Foundation, Tax for the Owner-Manager
“Safe income – new developments”, Canadian Tax Foundation, Tax for the Owner-Manager
“Scientific research and CCPCs”, Canadian Tax Foundation, Tax for the Owner-Manager
“Section 160 and dividends”, Canadian Tax Foundation, Tax for the Owner-Manager
“Statute-barred assessments”, Canadian Tax Foundation, Tax for the Owner-Manager
“Taxable benefits”, Canadian Tax Foundation, Tax for the Owner-Manager
“The associated corporation rules and trusts”, Canadian Tax Foundation, Tax for the Owner-Manager
“The impact of the new partnership rules on joint ventures”, Canadian Tax Foundation, Tax for the Owner-Manager
“The income tax treatment of the cost of a supply contract”, Canadian Tax Foundation, Tax for the Owner-Manager
“The trouble with some intercompany loans”, Canadian Tax Foundation, Tax for the Owner-Manager
“The windup bump”, Canadian Tax Foundation, Tax for the Owner-Manager
“Trading in publicly listed securities”, Canadian Tax Foundation, Tax for the Owner-Manager
“Trap in tax planning for Ontario professional corporations of doctors and dentists”, Canadian Tax Foundation, Tax for theOwner-Manager
“Trusts – Amounts payable to beneficiaries”, Canadian Tax Foundation, Tax for the Owner-Manager
“Turning dividends into capital gains”, Canadian Tax Foundation, Tax for the Owner-Manager
“Valuation of the WIP of a service business revisited”, Canadian Tax Foundation, Tax for the Owner-Manager
“Valuation of WIP of a consultant”, Canadian Tax Foundation, Tax for the Owner-Manager
“When is an assessment statute-barred”, Canadian Tax Foundation, Tax for the Owner-Manager
“Windup bump – non-corporate”, Canadian Tax Foundation, Tax for the Owner-Manager
“69(11) follow up”, Canadian Tax Foundation, Tax for the Owner-Manager