by Matthew PollockThe Taxation of Stock Options and Other Equity-Based Compensation
Stock options and other equity-based compensation are commonly used by companies to attract, retain, and incentivize employees. However, commensurate ...
by Matthew PollockCanadian Tax Compliance for High Net Worth Individuals (HNWIs)
A high-net-worth individual (HWNI) is someone who possesses liquid assets totaling to at least $1 million after accounting for their liabilities. This...
by Matthew PollockSales and Excise Tax Measures: Vaping Product Taxation
Enhancements to the Vaping Product Taxation Framework in Canada The rapid rise of vaping products in Canada has instigated discussions surrounding the...
by Matthew PollockDealing with Back Taxes in Canada
Filing taxes is an annual responsibility that Canadians undertake to contribute to the functioning of the country’s infrastructure and services....
by Matthew PollockUpdating the GAAR
The GAAR, or General Anti-Avoidance Rule, is a rule meant to prevent abusive tax avoidance. It functions by denying Canadian taxpayers the benefits of...
by Matthew PollockA Tax on Repurchases of Equity, Including Share Buybacks
The 2023 Federal Budget included draft legislation which would implement a 2% tax on public corporations’ repurchasing of shares from their investor...
by Matthew PollockAlternative Minimum Tax (AMT) for High-Income Individuals
Insights into the upcoming changes Significant changes were announced to the Alternative Minimum Tax (AMT) system in the federal budget for 2023. The ...
by Matthew PollockThe Income Tax and GST/HST Treatment of Credit Unions
Credit unions are full-service financial cooperatives. Like other financial institutions, they provide various services, such as operating savings and...
by Matthew PollockRetirement Compensation Arrangements
Has your employer offered you a Retirement Compensation Arrangement? Are you a business owner considering methods of supplementing your employees’ R...
by Matthew Pollock