FSAT News: Spring/Summer 2023

TOPICS COVERED IN THIS ISSUE:

  • Valuing Lost Employment Income – Don’t Forget to Include Employer-Sponsored Benefits!
  • Forms of Payment and Non-Cash Consideration in Business Sale Transactions
  • How Should Redundant Assets be Treated in a Business Valuation?
  • Spotlight -Rachel Mak

Foresight: Spring/Summer 2023

Topics covered in this issue:
  • REMINDER – Bill 27: Working for Workers Act Policy on Disconnecting from Work
  • On Again Off Again – A Review of the Immediate Expensing Rules upon Coming into Force
  • Inheritance Planning
  • Working Capital in Business Transactions
  • Choosing the Right Software

 

Tax Tips & Traps: 2023 Q1

TOPICS COVERED IN THIS ISSUE INCLUDE:
  • Tax Tidbits
  • COVID Benefits: Review/Audit Activity
  • Unreported Real Estate Dispositions: Multiple Issues
  • Employee Gifts & Parking: Updated CRA Policies

Tax Tips & Traps: 2022 Q4

TOPICS COVERED IN THIS ISSUE INCLUDE:
  • Tax Tidbits
  • Crowd Funding: Taxable or Not?
  • Trusts: New and Expanded Disclosure Requirements
  • Director Liability: Is Asking About Source Deductions Enough?

FSAT News: Fall/Winter 2022

TOPICS COVERED IN THIS ISSUE:

  • Loss of Earning Capacity
  • Considerations When Preparing Guideline Public Company Multiples for a Private Business
  • Discount Rate Increases to 0.5% for Trials in 2023
  • Working Capital in Business Transactions

Foresight: Fall/Winter 2022

Topics covered in this issue:
  • The 7 Most Common HST Audit Issues
  • Residential Property Flipping – Important Taxation Considerations
  • Saving for Your First Home
  • Payroll Considerations for Foreign Employees Working in Canada
  • Choosing the Right Software

 

Tax Tips & Traps: 2022 Q3

TOPICS COVERED IN THIS ISSUE INCLUDE:
  • Tax Tidbits
  • Poker Playing: Hobby or Business?
  • Required Travel: Between Home & Work
  • Principal Residence Exemption: Land in Excess of One-half Hectare

Tax Tips & Traps: 2022 Q2

TOPICS COVERED IN THIS ISSUE:
  • Tax Tidbits
  • Buying and Selling a Home: Budget 2022 Proposals
  • CERB/CRB: Eligibility Verification
  • Auditing Old Tax Returns: CRA Abilities and Limitations

FSAT News: Spring/Summer 2022

TOPICS COVERED IN THIS ISSUE:

  • Understanding “Enterprise Value” and “Equity Value”
  • “Special Purchasers” and Their Impact on Fair Market Value
  • Discount Rate Remains at 0% for 2022
  • DJB Contacts Interested in Buying & Selling Businesses – May 2022