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Insights

At HNA, we love to share our knowledge and insights. After all, cultivating your ambition also means stimulating your curiosity by staying ahead of your questions with intellectual agility! Read on to discover some useful advice, grouped by subject. Happy reading!

Tax letter – July 2023

Taxation

  • Tax letter – May 2023

    • Tax shelter issues – key points to watch for
    • Liang V. The Queen is a crucial case for understanding the limitations of tax shelters
    • Budget 2023 – Interesting proposals and potential tax increases
    • Tax-free first home savings account – $40K limit – FHSA takes effect on April 1, 2023

  • Tax letter – April 2023

    • Residential property warning – huge penalties!
    • Bare trust dangers
    • HST quiz – is your business charging it properly?
    • Simplified instalments if you have the cash
    • Watch out for short taxation years
    • Around the courts

  • Tax letter – August 2022

    • Employee stock options
    • The small business deduction
    • The general anti-avoidance rule
    • Working on commission ? You can get more deductions than other employees

  • Tax letter – July 2022

    • Fuel charge credit for farming business
    • Air quality improvement tax credit
    • Taxation of accounts receivable
    • Unearned receipts in your business
    • Shareholder loans

  • Tax letter – June 2022

    • CRA getting more information from trusts – including bare trusts
    • Must you disclose your tax planning to the CRA?
    • GST or HST between related corporations
    • Court cases – why are they important?
    • Around the courts
    • Two employees speaking in front of a screen in the office | HNA

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