Review of CRA Administrative Positions & Rulings of Interest | November 2014

View webinar

Please join Vitaly Timokhov for our next installment:

In this webinar, Vitaly will discuss:

• CRA Administrative Positions & Rulings of Interest

Vitaly Timokhov presents on the recent changes in the CRA, the recent release of tax folios, the taxation of trusts, the family tax cut credit, assessments beyond the normal reassessment period, the filing of NIL returns, the capital dividend account, the small business deduction, specified investment income, active business income, superficial loss, windup/dissolution, evil trusts, capital interest being treated as eligible property for section 85 purposes, what sort of medical expenses are eligible for the Medical Expense Tax Credit, elections filed by executors, deductibility of carrying charges in specific circumstances, and what to watch out for when transforming partnerships to a sole proprietorship.