Archive for the ‘Individuals’ Category
The high cost of driving – is there tax relief available? (May 2012)
Wednesday, May 16th, 2012
As gas prices across Canada climb past the $1.30/litre mark, and some predictions are for $1.50/litre (or higher) gas costs by the summer, consumers are looking for just about any way to reduce their cost of getting around. (more…)
Posted: Wednesday, May 16th, 2012 | Categories: Individuals, Tax Alerts.
Fixing a mistake on your tax return … after it’s filed (May 2012)
Wednesday, May 16th, 2012
By now, most Canadian taxpayers (except the self-employed and their spouses, who have until June 15) will have filed their 2011 income tax returns. It’s quite often the case that a taxpayer will realize, after the return is filed, that information has been inadvertently misstated, or perhaps amounts have been omitted where an information slip was received after the return was sent, or even that claims have been made for deductions or credits to which the taxpayer is not actually entitled. (more…)
Posted: Wednesday, May 16th, 2012 | Categories: Individuals, Tax Alerts.
2012 Federal Budget Commentary
Friday, March 30th, 2012
Federal Finance Minister Jim Flaherty tabled the government’s 2012 Budget in the House of Commons on Thursday, March 29.
Further details are summarized in this document 
2012 Federal Budget Commentary
The information presented is only of a general nature, may omit many details and special rules, is current only as of its published date, and accordingly cannot be regarded as legal or tax advice. Please contact our office for more information on this subject and how it pertains to your specific tax or financial situation.
Posted: Friday, March 30th, 2012 | Categories: Businesses, Individuals, Tax Alerts.
2012 Provinicial Budget Commentary
Wednesday, March 28th, 2012
Finance Minister Dwight Duncan delivered Ontario’s 2012 Budget on March 27, 2012. The Budget is projecting a deficit of $15.3 billion in 2011-12, $1 billion lower than projected a year ago, and decreasing to $15.2 billion in 2012-13. The 2010 Budget put forward a plan to cut the deficit in half within five years and to eliminate it in eight years. The government remains on track to meet the fiscal targets outlined in the 2010 Budget beyond 2012-13. This includes steadily declining deficits and a return to a balanced budget by 2017-18.
There are very few tax related measures included in the Budget. Further details are summarized in this document 2012 Provincial Budget Commentary
The information presented is only of a general nature, may omit many details and special rules, is current only as of its published date, and accordingly cannot be regarded as legal or tax advice. Please contact our office for more information on this subject and how it pertains to your specific tax or financial situation.
Posted: Wednesday, March 28th, 2012 | Categories: Businesses, Individuals, Tax Alerts.
How to reduce your tax refund (November 2011)
Wednesday, November 30th, 2011
At first glance, the idea of working to reduce your tax refund would strike most taxpayers as, at the very least, exceedingly poor tax planning advice. Most Canadian taxpayers view receiving a refund after filing their annual tax returns as getting “free” money from the federal government. In fact, except in very narrow circumstances, the reality is the opposite—it’s the taxpayer who has provided the federal government with the interest-free use of the taxpayer’s money. (more…)
Posted: Wednesday, November 30th, 2011 | Categories: Individuals, Tax Alerts.
Flying south for the winter (November 2011)
Wednesday, November 30th, 2011
Every year, thousands of Canadians escape our winter by traveling south, usually to the U.S., for a few weeks or months, or even the whole winter. While recent fluctuations in the value of the Canadian dollar relative to the U.S. greenback might mean that a stay in the U.S. will be more expensive this year, the lure of warm temperatures and no snow will still win out for many. (more…)
Posted: Wednesday, November 30th, 2011 | Categories: Individuals, Tax Alerts.
Upcoming changes to the Canada Pension Plan for employees (November 2011)
Wednesday, November 30th, 2011
At the beginning of 2012 changes will be made to the Canada Pension Plan which may affect Canadians who are both retired and currently receiving CPP retirement benefits and those who are contemplating retirement in the near future. (more…)
Posted: Wednesday, November 30th, 2011 | Categories: Individuals.
Federal government launches review of registered disability savings plans (November 2011)
Wednesday, November 30th, 2011
Since 2008, the federal government has permitted families which have children with severe disabilities to save for the future support of those children on a tax-assisted basis. The vehicle through which families can do so has been the registered disability savings plan (RDSP). (more…)
Posted: Wednesday, November 30th, 2011 | Categories: Individuals, Tax Alerts.
Elections 2011—round two (October 2011)
Thursday, October 27th, 2011
The year 2011 may be notable in Canadian history as the year of elections. In addition to the general federal election which was held in May 2011, no fewer than 6 of Canada’s 10 provinces—Newfoundland and Labrador, Prince Edward Island, Ontario, Manitoba, Saskatchewan and British Columbia, and all of its three territories (the Northwest Territories, Nunavut, and the Yukon Territory) —will be holding provincial/territorial or municipal elections during the last quarter of 2011. As well, the party which currently forms the federal Official Opposition is holding a leadership contest, as are at least two other parties at the provincial level. (more…)
Posted: Thursday, October 27th, 2011 | Categories: Individuals, Tax Alerts.
Taking out a reverse mortgage (October 2011)
Thursday, October 27th, 2011
Just about everyone is familiar with the concept of a mortgage. Money is borrowed, usually from a bank or other financial institution, in order to purchase a home. That money (now known as mortgage principal), plus interest, is paid back, usually over the next couple of decades, until the home is owned “free and clear”. (more…)
Posted: Thursday, October 27th, 2011 | Categories: Individuals.
Upcoming changes to Canada Pension Plan rules for employers (October 2011)
Thursday, October 27th, 2011
The Canada Pension Plan (CPP) is a cornerstone of Canada’s retirement income structure. The Plan is financed by way of contributions made during the working life of each Canadian, and the amount of CPP retirement pension received is calculated using an actuarial formula based on those contributions. While the CPP is well-funded and on a sound financial footing, the demands made on the Plan over the next couple of decades will be unprecedented, as the number of CPP recipients increases, both in absolute terms and in relation to the number of contributors who are still in the workforce. Recognizing that reality, the federal government has made a number of changes in recent years to the rules governing CPP contributions and benefits, and the latest set of such changes will take effect in January 2012. (more…)
Posted: Thursday, October 27th, 2011 | Categories: Businesses, Individuals.
Legal fees—what’s deductible and when? (September 2011)
Friday, September 30th, 2011
Very few Canadians escape paying personal legal fees at one time or another and, depending on the situation, those fees can add up quickly. Unfortunately, while legal fees incurred in some circumstances may be deducted from income on the annual tax return, there sometimes doesn’t seem to be any rhyme or reason to what’s deductible and what’s not. (more…)
Posted: Friday, September 30th, 2011 | Categories: Individuals, Tax Alerts.
Responding to a CRA information request (September 2011)
Friday, September 30th, 2011
Earlier this year, Canadians filed about 27 million tax returns in about a three month period between March and June, and the Canada Revenue Agency (CRA) was required to process and issue a Notice of Assessment for every one of those returns. About two-thirds of those returns were e-filed—filed by electronic means like NETFILE, EFILE OR TELEFILE—meaning that the CRA did not receive any receipts or other documentation to support claims for deductions or credits made on the taxpayer’s return. (more…)
Posted: Friday, September 30th, 2011 | Categories: Individuals, Tax Alerts.
Calculating your TFSA contribution room for 2011 (September 2011)
Friday, September 30th, 2011
Since they became available on January 1, 2009, Tax-free Savings Accounts (TFSAs) have proven to be extremely popular with Canadians. TFSAs offer Canadians aged 18 and older an opportunity to save and invest on a tax-free basis, without any restrictions on when amounts saved can be withdrawn or the uses to which accumulated funds can be put. (more…)
Posted: Friday, September 30th, 2011 | Categories: Individuals, Tax Alerts.
Post-secondary students and income tax (August 2011)
Wednesday, August 31st, 2011
As summer reaches its midpoint, students who are about to start their post-secondary education as well as those returning for a second, third, or fourth year of university or college will be gearing up over the next few weeks for the upcoming year. And while students are likely to be preoccupied with choosing courses, majors, or residences, or finding a place to live off-campus, their parents are more likely to be focused on tuition bills, residence costs, and the price of textbooks—and how to pay for it all. (more…)
Posted: Wednesday, August 31st, 2011 | Categories: Individuals, Tax Alerts.
Home EcoENERGY Retrofit program renewed (August 2011)
Wednesday, August 31st, 2011
In 2007, the federal government introduced the EcoENERGY Retrofit program, which provided homeowners who made changes to their homes to make them more energy-efficient with grants of up to $5,000 per property to help offset the cost of those changes. (more…)
Posted: Wednesday, August 31st, 2011 | Categories: Individuals, Tax Alerts.
Federal and provincial tax changes effective July 1 (July 2011)
Thursday, July 14th, 2011
Each year, at the beginning of July, a number of tax changes, at both the federal and provincial levels, are implemented. In some cases, the changes are those announced in the current year federal or provincial budget to take effect as of July 1. In other cases, those budgets included changes to individual tax rates or credits which were retroactive to the beginning of the year, and adjustments are made to employee source deductions beginning in July to take account of those changes. Finally, in some cases, the “benefit year” for a federal or provincial program begins on July 1, and benefit amounts are changed as of that date. What follows is a listing of changes at the federal and provincial levels which will either take effect on July 1 or be reflected on employee paycheques for the first time as of that date. (more…)
Posted: Thursday, July 14th, 2011 | Categories: Individuals, Tax Alerts.
When talk isn’t cheap—cell phones and employee taxable benefits (July 2011)
Thursday, July 14th, 2011
When T4s are issued at the end of February each year, it sometimes comes as a surprise to employees that something they considered to be work-related is treated as a taxable benefit, the value of which must be included in income and upon which tax must be paid. In the view of the Canada Revenue Agency (CRA), the use of employer-provided cell phones can fall into that category. (more…)
Posted: Thursday, July 14th, 2011 | Categories: Businesses, Individuals.
Scammers Masquerade as CRA
Thursday, July 14th, 2011
Tax professionals are often asked to confirm a client’s suspicion that a communication purportedly sent by the CRA is bogus. The fake requests are almost always sent by e-mail and ask the recipient to transmit personal information, including banking information, either by e-mail or by visiting a specific Internet address. (more…)
Posted: Thursday, July 14th, 2011 | Categories: Individuals, Tax Alerts.
Getting a tax assist for summer child care costs (June 2011)
Wednesday, June 8th, 2011
As June arrives and the end of the school year is in sight, families that do not have a stay-at-home parent have to make plans for keeping the kids busy and supervised over their summer vacation. (more…)
Posted: Wednesday, June 8th, 2011 | Categories: Individuals, Tax Alerts.
Moving expenses—what’s deductible and when? (June 2011)
Wednesday, June 8th, 2011
While interest rates remain low, an increase in those rates and, therefore, in the cost of carrying a mortgage is clearly on the horizon. In addition, changes made by the federal government to mortgage lending rules for Canada Mortgage and Housing Corporation (CMHC) insured mortgages which took effect earlier this year had the effect of making it more difficult for first-time buyers, especially, to get into the real estate market. One of those changes reduced the maximum allowable amortization period for mortgages from 35 years to 30 years, meaning an increase in the required monthly payment, even if interest rates are unchanged. That change, combined with the anticipated increase in mortgage interest rates, made for a busy late winter and early spring real estate season, as first time home buyers took advantage of the opportunity to get into the market in advance of the changes. Even without these changes, spring and summer are, in any year, typically the busiest season for real estate sales and, consequently, the time when most moves take place. For any number of reasons, therefore, a lot of people will be moving this summer. (more…)
Posted: Wednesday, June 8th, 2011 | Categories: Individuals, Tax Alerts.
2011 Federal Budget Commentary – Update
Wednesday, June 8th, 2011
2011 Federal Budget Commentary – Update
The information presented is only of a general nature, may omit many details and special rules, is current only as of its published date, and accordingly cannot be regarded as legal or tax advice. Please contact our office for more information on this subject and how it pertains to your specific tax or financial situation.
Posted: Wednesday, June 8th, 2011 | Categories: Businesses, Individuals, Tax Alerts.
What happens after you file that tax return (May 2011)
Friday, May 13th, 2011
By now, most Canadian taxpayers (with the exception of the self-employed and their spouses, who have until June 15) will have filed their 2010 income tax returns. Once the Canada Revenue Agency (CRA) has processed those millions of returns, over the next few weeks and months taxpayers across Canada will begin to receive Notices of Assessment for 2010. In most cases, the Notice of Assessment issued will simply confirm the information which the taxpayer provided on the return, perhaps with some minor arithmetical corrections. However, not infrequently, the Notice of Assessment will indicate that the CRA has disallowed or changed the amount of certain deductions or credits, or has included in income amounts not declared by the taxpayer on his or her return. When that happens, it’s time for the taxpayer to decide whether to dispute the CRA’s assessment of their tax situation. (more…)
Posted: Friday, May 13th, 2011 | Categories: Individuals, Tax Alerts.
Household debt of Canadian families reaches new levels (May 2011)
Friday, May 13th, 2011
It’s no secret that Canadians have, over the past decade or so, taken on an unprecedented level of personal and family debt. An extraordinarily low interest rate environment, the increased availability of credit through a variety of sources and credit vehicles and a generally more “relaxed” attitude toward debt have all combined to make personal debt—sometimes substantial personal debt—more the rule than the exception. (more…)
Posted: Friday, May 13th, 2011 | Categories: Individuals.
The high cost of driving—is there tax relief available? (May 2011)
Friday, May 13th, 2011
As gas prices across Canada look to set new records, the cost of getting to work (or getting just about anywhere) is likely a topic of conversation in nearly every home and workplace in Canada. Consumers are looking for just about any way to reduce their cost of getting around. (more…)
Posted: Friday, May 13th, 2011 | Categories: Individuals, Tax Alerts.
Filing on time – and the costs of being late (April 2011)
Thursday, April 21st, 2011
It may seem like an obvious mistake to avoid, but every year some taxpayers pay unnecessary (and non-deductible) penalties and interest for no reason other than that they simply didn’t get their returns in on time. For the record, a 2010 personal tax return is late-filed if it isn’t sent to the Canada Revenue Agency (CRA) on or before May 2, 2011 or, if you or your spouse are self-employed, on or before June 15. In all cases, tax amounts owing due must be paid on or before May 2, 2011. (more…)
Posted: Thursday, April 21st, 2011 | Categories: Individuals, Tax Alerts.
Pension income splitting (April 2011)
Thursday, April 21st, 2011
Unlike contributing to an RRSP or a tax-free savings account (TFSA), the idea of splitting pension income as a tax-planning strategy doesn’t get a lot of attention in the media. That’s unfortunate for a couple of reasons. (more…)
Posted: Thursday, April 21st, 2011 | Categories: Individuals, Tax Alerts.
Last minute tax-filing strategies (April 2011)
Thursday, April 21st, 2011
By the time most Canadians sit down to gather together information slips and receipts to prepare their 2010 tax return, any opportunities to minimize tax payable for the year are, for the most part, gone. Most tax-planning or tax-saving strategies, in order to be effective for 2010, would have to have been put in place by the end of that calendar year. The major exception to that rule is, of course, registered retirement savings plan (RRSP) contributions, but even those had to have been made by March 1, 2011 in order to be claimed on the 2010 return. (more…)
Posted: Thursday, April 21st, 2011 | Categories: Individuals, Tax Alerts.
On track to eliminate the deficit–the 2011-12 federal budget (April 2011)
Thursday, April 21st, 2011
The 2011-12 federal budget brought down by Minister of Finance Jim Flaherty on March 22, 2011 includes projections that call for the elimination of the federal deficit, and a return to a surplus position, by the 2015-16 fiscal year. The deficit for the 2010-11 fiscal year which ends on March 31, 2011 is expected to be just over $40 billion, and to decline by about $10 billion per year until a surplus of just over $4 billion is realized in 2015-16. (more…)
Posted: Thursday, April 21st, 2011 | Categories: Businesses, Individuals.
Getting your return in – when and how? (March 2011)
Tuesday, March 22nd, 2011
If the constant flow of television commercials reminding taxpayers of the upcoming RRSP contribution deadline wasn’t enough, the arrival of the 2010 tax return form and the issuance of tax information slips must leave taxpayers in no doubt that it’s that time of year again. By the end of February or early March, taxpayers will usually have received all of the information needed to prepare their 2010 income tax returns. (more…)
Posted: Tuesday, March 22nd, 2011 | Categories: Individuals, Tax Alerts.
Bank of Canada maintains bank rate at current level
Tuesday, March 22nd, 2011
In its March 1 interest rate announcement, the Bank of Canada chose to maintain the bank rate at its current level of 1.25%. (more…)
Posted: Tuesday, March 22nd, 2011 | Categories: Businesses, Credit Unions, Individuals.
Employment Insurance Premiums for 2011 (January 2011)
Thursday, February 10th, 2011
The Employment Insurance premium rate for 2011 is 1.78%.
Yearly maximum insurable earnings are set at $44,200, making the maximum employee premium $786.76.
As in previous years, employer premiums are 1.4 times the employee contribution. The maximum employer premium for 2011 is therefore $1101.46.
The information presented is only of a general nature, may omit many details and special rules, is current only as of its published date, and accordingly cannot be regarded as legal or tax advice. Please contact our office for more information on this subject and how it pertains to your specific tax or financial situation.
Posted: Thursday, February 10th, 2011 | Categories: Businesses, Individuals.
Federal individual tax rates and brackets for 2011 (January 2011)
Thursday, February 10th, 2011
The indexing factor for federal tax credits and brackets for 2011 is 1.4%. Consequently, the following federal tax rates and brackets will be in effect for individuals for the 2011 tax year:
Posted: Thursday, February 10th, 2011 | Categories: Individuals, Tax Alerts.
Tax changes and deadlines for the 2011 tax year (January 2011)
Thursday, February 10th, 2011
A number of tax changes will take effect on January 1, 2011, most of them affecting individual taxpayers. The more significant changes are listed below.
Posted: Thursday, February 10th, 2011 | Categories: Individuals, Tax Alerts.
A year-end tax “to do” list (December 2010)
Monday, December 20th, 2010
For most Canadians, December means holiday celebrations and school vacations. In the tax world, however, December 31 marks the deadline by which most tax planning and saving strategies must be put in place in order to have an impact on one’s tax liability for the 2010 tax year. What follows is a list of tax “to do’s” that must be accomplished by the end of the calendar year—and a few more that can wait until sometime in the first quarter of 2011. (more…)
Posted: Monday, December 20th, 2010 | Categories: Individuals, Tax Alerts.
Employee holiday gifts and the taxman (December 2010)
Monday, December 20th, 2010
The time of year is approaching when many Canadian employees look forward to something “extra” from their employer — a Christmas or Hanukkah gift, a year-end bonus or an invitation to the annual employer-sponsored holiday party. While it doesn’t necessarily fit well with the holiday spirit, it’s a fact that many such gifts, or even the annual employee holiday party, may have tax consequences, sometimes in unexpected ways. (more…)
Posted: Monday, December 20th, 2010 | Categories: Businesses, Individuals.
E-commerce and the Taxman (November 2010)
Monday, November 29th, 2010
The exponential growth of the Internet over the past fifteen years has been accompanied by a similar explosion in internet-based purchases and sales of goods and services, commonly referred to under the all-inclusive rubric of “e-commerce”. (more…)
Posted: Monday, November 29th, 2010 | Categories: Individuals, Tax Alerts.
$7.2 billion deficit recorded for first quarter of 2010-11
Friday, September 3rd, 2010
The August release of the Department of Finance publication The Fiscal Monitor indicates that the federal government deficit for the first quarter (April to June) of the 2010-11 fiscal year stood at $7.2 billion. (more…)
Posted: Friday, September 3rd, 2010 | Categories: Businesses, Individuals.
Responding to a CRA information request
Thursday, August 26th, 2010
Earlier this year, Canadians filed nearly 25 million individual tax returns in about a three-month period between March and June, and every one of those returns was processed and assessed by the Canada Revenue Agency (CRA). The CRA’s goal is to have each paper-filed return processed and a Notice of Assessment mailed out to the taxpayer within four to six weeks. For E-filed, net-filed, or tele-filed returns, the Agency’s self-imposed deadline is reduced to two weeks. Working within such time frames, it’s obviously impossible for the CRA to examine every return in minute detail and to verify the accuracy of each and every deduction and credit claimed. And that’s why many Canadians find an unexpected letter from the CRA in the mailbox at this time of year.
Posted: Thursday, August 26th, 2010 | Categories: Businesses, Individuals, Tax Alerts.
CRA announces a new simplified logbook for motor vehicle expenses
Monday, July 5th, 2010
In the 2008 Federal Budget, the Government of Canada, through recommendations by the CFIB, identified the requirement to keep a logbook as the most burdensome aspect of the motor vehicle tax provisions for its members. In response, the Canada Revenue Agency developed an alternative system for recording business travel with the aim to assist businesses in substantiating the business use of a motor vehicle that was used for business and personal reasons.
Posted: Monday, July 5th, 2010 | Categories: Businesses, Individuals, Tax Alerts.
Transition to the HST – Updates June 11, 2010
Friday, June 11th, 2010
Canada Revenue Agency has posted new GST/HST info sheets regarding the transition to HST.
The info sheets cover the following topics for those taxable in Ontario:
GI-077 - Purchasers of New Housing in Ontario
GI-076 - Continuous supplies and Budget Payment Arrangements
Posted: Friday, June 11th, 2010 | Categories: Businesses, Individuals, Tax Alerts.
Bank of Canada announces rate increase
Tuesday, June 1st, 2010
As anticipated, the Bank of Canada has announced that the bank rate has been increased, to 0.75%. The Bank’s announcement of the rate change is available on its Web site at http://www.bankofcanada.ca/en/fixed-dates/2010/rate_010610.html.
Posted: Tuesday, June 1st, 2010 | Categories: Businesses, Individuals.
CRA issues updated guide to tax-free savings accounts
Tuesday, May 4th, 2010
The Canada Revenue Agency (CRA) has updated its guide RC4466, outlining the rules applicable to tax-free savings accounts. The updated guide, which is available only in electronic format, can be found on the CRA Web site at:
http://www.cra-arc.gc.ca/E/pub/tg/rc4466/rc4466-10e.pdf.
Posted: Tuesday, May 4th, 2010 | Categories: Individuals, Tax Alerts.
Bank of Canada leaves interest rate unchanged – for now
Thursday, April 29th, 2010
In its April 20 announcement, the Bank of Canada maintained the bank rate at its current level of 0.5%, but signaled that changes are likely in the near future.
Posted: Thursday, April 29th, 2010 | Categories: Businesses, Credit Unions, Individuals, Tax Alerts.
No change to unemployment rate for March
Monday, April 12th, 2010
Net employment across Canada increased by 18,000 jobs during the month of March, but the overall unemployment rate was unchanged at 8.2%. While there were losses overall in full-time employment, those losses were more than offset by a gain of 32,000 part-time jobs.
Posted: Monday, April 12th, 2010 | Categories: Businesses, Individuals, Tax Alerts.
Federal government launches consultation process on retirement income system
Thursday, April 8th, 2010
The federal Minister of Finance has announced that the federal government will be undertaking a comprehensive review of Canada’s government-supported retirement income system (Canada Pension Plan, Old Age Security, Guaranteed Income Supplement, registered pension plans, registered retirement savings plans, and registered retirement income funds). The review will include a number of “town hall” meetings and “roundtable discussions” across Canada, as well as an open consultation process. Submissions made as part of that consultation process can be sent by e-mail or by regular mail to the Department of Finance by April 30, 2010.
Posted: Thursday, April 8th, 2010 | Categories: Individuals, Tax Alerts.
Budget changes provide additional flexibility for registered disability savings plans
Wednesday, April 7th, 2010
One of the biggest concerns for parents of severely disabled children is making sure that those children will be provided for throughout their lives. In 2008, the federal government introduced Registered Disability Savings Plans (RDSPs) to permit parents (or others) to save for disabled children on a tax-assisted basis. RDSPs are structured very much like Registered Education Savings Plans (RESPs), in that contributions to such plans, while not deductible by the contributor, can accumulate within the plan on a tax-deferred basis. Any person may make contributions to an RDSP, subject to a lifetime contribution limit per beneficiary of $200,000.
Posted: Wednesday, April 7th, 2010 | Categories: Businesses, Individuals, Tax Alerts.
“Just-in-time” tax planning?
Wednesday, April 7th, 2010
No sensible tax advisor would suggest starting your tax planning for the year as you sit down to complete your return. The standard advice correctly holds that the best year-end tax planning begins on January 1 of the tax year. However, all is not lost by tax return filing time, as there are some tax planning strategies (more properly described as tax filing strategies) which can still minimize the tax bite for the current year or future ones.
Posted: Wednesday, April 7th, 2010 | Categories: Businesses, Individuals, Tax Alerts.
2010 Provincial Budget Commentary
Thursday, March 25th, 2010
Ontario Budget Commentary March 25, 2010.
Posted: Thursday, March 25th, 2010 | Categories: Businesses, Individuals, Tax Alerts.
2010 Federal Budget Commentary
Thursday, March 4th, 2010
Federal Budget Commentary March 4, 2010.
Posted: Thursday, March 4th, 2010 | Categories: Businesses, Individuals, Tax Alerts.
