2021 Ontario Budget commentary
The Budget implements several tax measures to stimulate the economy and to support businesses and individuals hardest hit by COVID-19.
10 mistakes business owners make when thinking about whether to exit
Alleviate the stress of your business sale or transition by addressing 10 key missteps many business owners make.
Ways to optimize estate planning in the wake of COVID-19
A Capital Dividend Account allows a shareholder to access corporate surplus tax-free, but timing is critical.
Restrictions on discretionary trust’s dividend allocation powers
If the word ‘discretionary’ means ‘unrestricted’ or ‘unregulated’, does that mean discretionary trusts have unfettered decision-making?
Tax opportunities in a low-interest rate environment
Lower interest rates may entice taxpayers to borrow to bridge the cash crunch, but is additional debt a good idea in these uncertain times?