AREAS OF PRACTICE
Over the years I have assisted in connection with thousands of different tax issues. The following are just a sample of the most common types:
Corporate & Business Tax Issues:
- Mergers and acquisitions
- Corporate reorganizations
- Incorporation of unincorporated businesses
- Minimizing tax on the sale of shares of corporations by using the "capital gains exemption"
- Minimizing tax on the sale of shares of corporations by using "safe income strips"
- Utilizing corporate tax losses
- Partnership formation, reorganization, and dissolution
- Optimizing dividend/salary policy
- Maximizing the use of the "small business deduction"
- Rolling over shares to holding companies
- Creditor proofing reorganizations
- Structuring shareholder buy/sell agreements
- Advising re foreign corporations operating in Canada
- Advising re Canadian corporations operating outside of Canada
Estate Planning
- Estate "freezing" of private corporations so that tax on death is minimized
- Reviewing and advising on wills in order to avoid tax pitfalls and minimize taxes payable on death
- Advising in connection with the formation and terms of family trusts created during the lifetimes of individuals
- Planning aimed at minimizing exposure to probate fees on death
- Planning aimed at minimizing exposure to U.S. estate taxes
- Post-mortem planning aimed at avoiding double taxation in connection with shares of private corporations owned on death
- Planning issues re corporate-owned life insurance
- Structuring shareholder buy/sell agreements
Real Estate
- Ownership structures re acquisition of real estate
- Minimizing or deferring tax on real estate gains
- Maximizing utilization of tax losses
- Structuring joint ventures or syndications
- Capital gain versus income determinations
- Principal residence issues
- Non-resident investment in Canadian real estate
- Canadian investment in foreign real estate
- Creditor proofing real estate holdings
In-bound International Tax
- Tax planning for immigration to Canada
- Tax planning for returning Canadian expatriates
- Investment in Canadian businesses and real estate by non-residents
- Non-residents employed or carrying on business in Canada
- Canadian subsidiaries of foreign corporations
- Tax treaty issues
- Tax clearance on sale of Canadian assets by non-residents
Out-bound International Tax
- Tax planning for emigration from Canada
- Post-emigration expatriate issues
- Investment by Canadians in foreign businesses and corporations
- Offshore tax planning and the use of tax havens
- Investments by Canadians in foreign real estate
- Tax issues re offshore trusts
I do not, except in very rare circumstances, provide tax compliance services, such as preparing tax returns.
