Resources & Articles


New Regulations Prohibit Builders/Developers with Whole or Partial Foreign Ownership from Purchasing Canadian Residential PropertyJanuary 24th, 2023

On December 21, 2022, the federal government released the Prohibition On The Purchase Of Residential Property By Non-Canadians Act.  This new regulation came into force...
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Role of an ExpertJanuary 17th, 2023

When a dispute or litigation arises the people involved will often need to seek the advice of several professionals. While their lawyers will often act...
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The Virtues of Family Employment PoliciesJanuary 4th, 2023

There comes a time in every company — a tipping point — when growth prompts the need for more formal policies and procedures. One of...
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GST/HST INPUT TAX CREDITS: Reasonable
Expectation of Profit
December 22nd, 2022

A July 28, 2022, Tax Court of Canada case considered whether input tax credits (ITCs) in respect of a farming operation’s expenditures were available. The...
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Charitable GiftingDecember 22nd, 2022

As the holiday season nears, many Canadians will make the bulk of their charitable donations for the calendar year. While many of us may not...
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Estate Freeze Advantages and ConsiderationsDecember 20th, 2022

The Canadian Income Tax law states that taxpayers are deemed to dispose of all of their property at fair market value immediately prior to death. ...
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The post-pandemic evolution of office and multifamily real estateDecember 19th, 2022

(authored by RSM CANADA) Pandemic protocols such as remote work continue to redefine the future of residential and office space.
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Working Capital in Business TransactionsDecember 16th, 2022

Defining Working Capital “Working capital” is the capital of a business which is used to fund day-to-day operations and meet shortterm obligations. In its most...
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Navigating workforce challenges: What drives employee satisfaction and retention?December 14th, 2022

(authored by RSM CANADA) A new RSM survey illustrates the impressions workers have of their employers and the strategies that can attract or retain them moving forward.
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New rules for Canadian corporations earning passive incomeDecember 12th, 2022

(authored by RSM CANADA) A summary of the tax implications of earning passive income through controlled foreign affiliates due to proposed legislation.
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