

Replacement Property Rules
Replacement Property Rules – Deferring a Capital Gain Normally, if you sell a property at a higher amount than the purchase price, there will ca...

RRSP Over Contributions
A Registered Retirement Savings Plan (“RRSP”) is a tax deductible way of funding your retirement. Contributions made are deductible from y...

Lifetime Capital Gains Exemption
The Lifetime Capital Gains Exemption (LCGE) is an incentive created by subsection 110.6 of the Income Tax Act. It allows taxpayers the opportunity to...

Allowable Business Investment Loss
A business investment loss is a capital loss from the sale of shares of a small business corporation, or it can be a debt owed to someone by a small b...
