Owner Managed Business
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Leah Legault
About Leah Leah is a seasoned accounting professional with expertise in assurance, accounting systems implementation, and small business management. With experience in both corporate and client-facing roles, she has worked […]
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New 2024 tax changes to intergenerational business transfers in Canada
The new intergenerational transfer rules included in Bill C-59, which received Royal Assent on June 20, 2024, provides an exception from the “surplus stripping” rules in Canada.
: New 2024 tax changes to intergenerational business transfers in Canada -
Bills C-59 and C-69: Top seven tax changes for the middle market
On June 20th, the Income Tax Act and the Underused Housing Tax Act were amended, and new tax legislation was introduced with varying effective dates.
: Bills C-59 and C-69: Top seven tax changes for the middle market -
Isaac Abitbol
About Isaac Isaac specializes in audits for profit, not-for-profit, and First Nation organizations, and consults on their to day-to-day operations. Adept at producing high-quality financial statements and crafting value-added proposals, […]
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Austin Bouchard
About Austin Austin works primarily with owner-managed clients on an ongoing basis to deliver a variety of advisory, assurance, taxation, and valuation engagements. He also services not-for-profit and First Nation […]
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Nancy Deni
About Nancy Nancy is a seasoned professional having worked at major corporations in the banking and investment industries prior to joining Freelandt, Caldwell, Reilly as an accountant in 2018. To […]
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Francesco Modesto
About Francesco Francesco works with the Firm’s staff and management team to deliver a variety of assurance, advisory and taxation service engagements to small and medium-sized private companies, owner-managed clients, […]
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Corey Houle
About Corey Corey presents clients with relevant, reliable and timely financial information regarding accounting, assurance, personal/corporate taxation, financing and small business advisory. In addition to these client responsibilities, Corey is […]
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Cynthia MacKenzie
About Cynthia This passion permeates every aspect of her professional, extracurricular and family life, inspiring a sense of priority in the relationships that she builds with FCR’s clients. Dedicated to […]
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Joel A. Humphrey
About Joel Joel offers comprehensive accounting, taxation and assurance-related services to private enterprises across a variety of industries. With over two decades of experience, Joel has developed a deep understanding […]
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Balancing act: The crucial role of accurate and timely intercompany transactions
Intercompany transactions are common and complex, but successfully managing them is critical for the accuracy and integrity of financial statements.
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Can the Hybrid Mismatch Rules affect Canadian ULCs?
On Nov. 21, 2023, Canada signaled its intention to proceed with proposed hybrid mismatch arrangement (HMA) rules, now forming part of Bill C-59. We use three examples to help illustrate our consideration of whether certain deductible expenses would be disallowed in Canada under the HMA rules.
: Can the Hybrid Mismatch Rules affect Canadian ULCs?
