I appeared at the Hamilton Law Association Corporate/Commercial Seminar in early October, with a short talk on New Developments in Small Business Taxation as part of the “Quick Hits” panel.
You can download or view a copy of the paper for that seminar here.
I covered:
- Small Business Tax Rates and the 2016 Budget;
- The End of the Eligible Capital Property regime and New Class 14.1;
- Sales of Goodwill;
- New Restrictions on Small Business Deductions (associated corporations, non-arm’s length supplies, etc.);
- New Rules on Claiming the Principal Residence Exemption;
- New Rules on Insurance Policies; and
- Chambre des Notaires du Quebec and Thompson: Developments in Solicitor-Client Privilege.
