Marmer Penner Inc.
Business Valuators and Litigation Accountants
94 Cumberland Street, Suite 200
Toronto, Ontario
M5R 1A3

Tel: (416) 961-5612    Fax: (416) 961-6158

Newsletters

Marmer Penner Inc. produces an informative newsletter several times each year.

Feel free to browse some of our most recent issues:

   March/April 2008
              Deductibility of Legal Fees -
             Recent Cases

   January/February 2008
              2008 Budget - The Birth of the TFSA

   November/December 2007
             Tax Savings Opportunities
             Where There is a U.S.
             Resident Payor

   September/October 2007
              2007 Federal Finance
              Minister's Economic
              Statement

   July/August 2007
              The Closing of the Interest Deductibility
               Loophole

   June 2007
              Trust Income Issues: A Primer

   April/May 2007
              Trust Valuation Issues: A Primer

   March 2007
              2007 Budget - Family Law Implications

   January/February 2007
              Court of Appeal Endorses Use of
              Black-Scholes Formula in valuing
              Employee Stock Options

   December 2006
              Corporations, Income Trusts and
              The New Dividend Tax Rate

   November 2006
              Court Sets Aside Separation Agreement
              For Failure to Account for Reduced
              Corporate Taxes

   August 2006
              Universal Child Care Benefits

   July 2006
              Impact of Unreported Income on Business
              Value: Recent Case Law

   May 2006
              2006 Federal Budget

   April 2006
              Recognizing the End Result of
              An Estate Freeze

   March 2006
              A Tale of Two Pension Cases

   January/February 2006
              How to Save Costs With "Draft
              Calculations"

   Holidays 2005
              Year End Wishes

   November/December 2005
              Home Office Expenses

   September/October 2005
              Recent Income Tax Cases

   July/August 2005
              Marcus Welby Ltd.

   May/June 2005
              How to Undo an Undue Hardship

   March/April 2005
              Oft Forgotten V-Day Tax Liabilities

   January/February 2005
              Computing Income for the Non-Resident               Spouse

   November/December 2004
              Time Is Everything

   September 2004
              The Illiquidity of
              Registered Savings Plan

   June/July 2004
              Principal Residence Clause
              In A Separation Agreement

   April/May 2004
              Support Payments
              - Special Situations II

   February/March 2004
              Taxable Spousal Support
              - Special Situations

   December 2003
              Top Ten Year-End Tips

   November 2003
              CCRA Change of Position May Impact
              Access to Corporate Income

   August/September 2003
              Attribution of Corporate Income Under
              Section 18 of The Guidelines - What is
              Learned from Murray v. Murray?

   July 2003
              How to Compute Income of
               Self-Employed Individuals
               when Under-Reporting of Income
              is suspected

   May 2003
              Child Support and Cross-Border Issues

   April 2003
              2003 Ontario Budget

   March 2003
              2003 Federal Budget

   January/February 2003
              Capital Property -
                 Does It Include The Right
                 to Receive Support?

   November/December 2002
              Corporate Year Ends
                 and Income Determination
                 for Child Support Guidelines Purposes

   October 2002
              The Fallout from Gallien v. the Queen:
                 the Deduction of Legal Fees

  August/September 2002
              The Guidelines – of Little Guidance on
                 Corporate Income

   July 2002
              Valuation of Professional Practices -
                 Other Issues

   June 2002
              Valuation of Professional Practices -
                 Appropriateness of the Earnings
                 Approach

   May 2002
              Income Splitting Opportunity
                 Expires Soon

   April 2002
              Valuation of Professional Practices -
                 Why Rules of Thumb (Alone)
                 Should not be Relied on?

   February 2002 Special Edition
              Can a Kid Squeeze By
                 On $320,000 A Month?

   January/February 2002
              Proposed Ontario
                 Education Tax Credit

  October/November 2001
              When is a Business Expense not a                   Business Expense?

   August/September 2001
              Contingent Tax on Retirement Savings                 Plans

   June/July 2001
              Capital Losses and the Child Support                 Guidelines

   May/June 2001
              Tax Savings on Marital Breakdown

   May/June 2001
              Contingent Income Tax Cost of Disposition                 Capital Gains vs Dividends

   March/April 2001
              Child Support and the Travelling Employee

  January/February 2001
              A Warm Welcome in 2001

     November 2000
              October 2000 Mini Budget

      September/October 2000
              Canada Child Tax Benefit - Which Parent                 is Entitled to it?
     July/August 2000

              Effect of Incorporation on Valuation
    May/June 2000
              2000 Ontario Budget

     March/April 2000
             
2000 Federal Budget
     September/October 1999

                Legal Fees: Greater Deductibility Makes                  Them Less Expensive
    August 1999
              Withholding Tax Refresher or One More
              Reason Why You'd Like Your Ex to Move                 Abroad

March/April 1998
Income Tax Rates for Top Marginal Rate     Ontario Taxpayers

January/February 1998
The Pros and Cons of Joint Valuations

November/December 1997
More than the price was right at Loblaws

October 1997
The Rice Stuff

September 1997
Spousal Support - The Tax Haven Next Door

 

 

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