Knowledge
Thoughts, opinions and trends – everything, all in one place.
4 result(s)
Use of Trust in Tax Planning
January 01, 2026 – This memo provides an overview of the use of inter vivos trusts (created during one’s lifetime) for tax, estate and succession planning and summarizes the key concepts and benefits.
Use of Investment Hold co Part 2
January 01, 2026 – This memo provides an overview of the tax treatment of investment income earned by a Canadian holding company (“Holdco”), with a focus on the passive income rules under the Income Tax Act (“the Act”).
Use of Investment Hold co Part 1
January 01, 2026 – This memo provides an overview of the key concepts associated with incorporating a holding company (“Holdco”) in Canada. It outlines the principal benefits, common scenarios where a Holdco may be advantageous as well as other important considerations.
Consideration In Incorporating A Business
January 01, 2026 – This memo provides an overview of the key factors to consider when deciding whether to incorporate a business. It also outlines the advantages and disadvantages of incorporation, with a focus on tax, accounting, legal, administrative, and strategic considerations relevant to business owners.
