In Swirsky (2013 TCC 73) the TCC concluded that interest paid on a loan incurred for the purpose of a share purchase was not deductible under subparagraph 20(1)(c)(i). The decision touches upon the...
Republished with permission from the Canadian Tax Foundation. First published in the March, 2013 edition of the Canadian Tax Highlights, a Canadian Tax Foundation publication. Ontario’s estate administration tax, better known as the probate...
A Tax Webinar for Immigration and Relocation Advisors The webinar will take place on Thursday, April 18, 2013 at 12:00 PM EDT. This webinar will provide...