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 – June 2022

Taxation

  • Tax letter – November 2021

    • How are options taxed ?
    • Donations under your will or by your estate
    • Capital Dividends
    • Election for dividends with your spouse
    • Trusts: Allocating income to beneficiaries but taxed to trust
    • Self-employed? You pay double CPP premiums
    • Around the courts
  • Tax letter – September 2021

    • Transferring shares to your RRSP
    • Request a determination if you have a loss
    • GST/HST on settling a business dispute
    • Charitable donation receipts: Stringent requirements
    • Around the courts
  • Tax letter – August 2021

    • Advanced life deferred annuities
    • Amendments for non-arm’s length transfers of private corporate shares
    • Tax-free transfers to your corporation
    • Deductions and contingent amounts
    • Around the courts
  • Tax letter – June 2021

    •  Buying property from a non-resident
    • Paying non-residents – Watch out for withholding tax !
    • GST/HST New housing rebate – Technical fix in the April 19 Federal budget
    • Do you have to charge GST/HST if you have only a little business income ?
    • Around the courts
  • 2021 Federal Budget Summary

    • Introduction
    • Personal Income Tax Measures
    • Business Income Tax Measures
    • International Taxation
    • Sales and Excise Tax Measures
    • Other Measures
    • Appendix
    • Notice to users
  • Tax letter – March 2021

    • TEN COMMON TAX MISTAKES
    • NETFLIX TAX IS COMING — AIRBNB TAX TOO
    • DANGERS OF FILING A CORPORATE TAX RETURN LATE
    • CHARITY DONATION RECEIPTS
    • CHARGING MANAGEMENT FEES
    • AROUND THE COURTS
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