Registered Disability Savings Plan by Alina K. Nikolaeva Registered Disability Savings Plan (RDSP) is a long-term savings plan intended to help Canadians with severe and prolonged disabilities and their families save...
Read More
ADDITIONAL PROPERTY TRANSFER TAX FOR FOREIGN ENTITIES AND TAXABLE TRUSTEES by Alina K. Nikolaeva In addition to the property transfer tax, if you're a: foreign national - A person...
Read More
There are, generally, three options for the sale of a business – corporate reorganization, share sale and assets sale. Assuming that your business grew from the nominal value to its...
Read More
General Shares are usually a capital property of the shareholder and their sale results in a capital gain or a capital loss, depending on whether they appreciated or depreciated in...
Read More
Incentive Investment Capital programs in British Columbia PART IV (see part I, PART II and Part III for applicable definitions) by Alina V. Nikolaeva Labor Sponsored Investment Fund Another way...
Read More
Incentive Investment Capital programs in British Columbia PART III (see part I and PART II for applicable definitions) by Alina V. Nikolaeva Employee Share Ownership Programs Employee Share Ownership Program (“ESOP”)...
Read More
PART II (see part I for applicable definitions) by Alina V. Nikolaeva Venture Capital Programs These programs encourage investors to make equity capital investments in BC small businesses that will...
Read More
INCENTIVE INVESTMENT CAPITAL PROGRAMS IN BRITISH COLUMBIA PART I This is the first installment of the paper. It contains short description of each program and appendix with definitions that will...
Read More
by Alina V. Nikolaeva There are different tax-planning concerns stemming from employer-employee and payer-independent contractor relationships. Employer/payer is the payer and employee and independent contractor is the worker. Each has...
Read More
Foreign Asset Reporting in Canada: A Guide to CRA Compliance for Specified Foreign Property Over $100,000 by Alina V. Nikolaeva Canadians must provide informational returns to Canada Revenue Agency (“CRA”)...
Read More