Blog posts created by this author
It is your job to represent your client's interests. But are your client's interests best served by your moving quickly to become the standard bearer of their cause as they define it? Maybe... Read more
These low-interest rates, however, create a tax planning opportunity that may translate into an income splitting opportunity in family law matters. Read more
An examination of the concept of “informed and prudent parties” and the impact thereon by the existence of insider information on a business in a valuation. Read more
The wife gets loan and buys shares from her husband. He deducts interest on loan and buys a house. The Supreme Court decision in Lipson declared foul. Read more
A review of the appropriateness of using insider information known only to one party in a valuation by examining the well-known tax cases. Read more
The limitation in the carry-forward/carry-back mechanism in Canada's income tax system is that the capital losses may be carried back only three years. Read more
Examining the decision on the case of Ross v. Ross, the Court of Appeals endorsed the Black Scholes Formula in valuing employee stock options. Read more
The existence of preferred shares with frozen values as evidenced by redeemable and retractable features is an indicator that an estate freeze took place. Read more
In two recently reported cases, the Court made seemingly contrary findings with respect to the impact of unreported income on the business value. Read more
Don't know how to undo undue hardship in dealing with tax matters, especially when you pay spousal support? Just don't pay the full amount of income tax. Read more
