Capital Gains v Business Income | March 2013

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Please join David M. Piccolo for our next installment:

In this webinar, David will discuss:

• Capital Gains v Business Income

David presents on CRA audits of real estate transactions, issues surrounding GST/HST rebates, the implications behind the characterization of transactions, deductibility issues, the tests for capital and income, how the frequency of transactions is perceived by the CRA, expenditures, the importance of motive, primary and secondary intentions, and issues surrounding an adventure or concern in the nature of trade in the context of profit-making.