Alberta Securities Commission implements prospectus exemption for startups

August 22, 2016

The Alberta Securities Commission (the “ASC”) implemented new rules designed to facilitate start-up businesses in Alberta to raise capital through the issuance of certain securities. The new ASC Rule 45-517 […]

Capital Gains Exemption on the Sale of Qualifying Small Business Corporation’s Shares

August 12, 2016

The lifetime capital gains exemption is indexed to inflation.  Effective January 1, 2016, the exemption limit is $824,176 for sales of qualifying small business corporation shares. As a result, every […]

What is a CCPC?

August 2, 2016

The Canadian income tax system has been designed to provide certain tax benefits to Canadian-controlled private corporations (“CCPC’s”), including: 1. Tax credits for eligible expenditures for scientific research and experimental […]

What are the tax considerations when transferring property to a spouse?

July 27, 2016

In many circumstances, a person may wish to transfer some of their assets to their spouse during their lifetime.  Such transfers are typical amongst spouses, but before the asset is […]

Tax implications of transferring property to related parties (but not a spouse)

July 18, 2016

In many circumstances, a parent may wish to transfer some of their assets to their children, or a sibling may wish to transfer assets to another sibling for little or […]

Liberal government may limit the stock option benefit deduction

November 4, 2015

Since the Liberals won a majority in the election last month, more focus has been centered on the tax proposals outlined in their election platform.  One proposal was to limit […]

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