2 Bloor Street West, Suite 2603
Toronto, Ontario
M4W 3E2
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Tel: 416-961-5612
Fax: 416-961-6158
valuators@marmerpenner.com
Toronto, Ontario
M4W 3E2
View MapTel: 416-961-5612
Fax: 416-961-6158
valuators@marmerpenner.com
Newsletters & Articles > MPI Archives
MPI Archives
2012
- January/February - Valuation of an Investment Advisor's Book of Accounts: Is it Finally a Dunn Deal?
2011
- November - Business Form Over Substance - Should it Impact Guidlines Income?
- August - Canada Revenue Agency's Related Party Initiative
- July - Some Gross-Up Musings
- May/June - Voluntary Disclosures in Matrimonial Disputes
- February/March - Value-To-Owner
- March - 2011 Federal Budget – Family Law Implications
2010
- December - Year-End Tax and Guidelines Income
- September/October - Spousal Trust - How to Protect Your Assets and Lower Income Taxes
- June/July - Dangerous Reliance on Business Brokers and HST Transition Rules
- May/June - Deductibility of Legal Fees Pertaining to Support
- March/April - We are Moving!
- March/April - 2010 Federal Budget
- January/February - To "Double-Dip" or Not to "Double-Dip", That is the Question
2009
- September - Income Splitting Opportunity
- May/June - Real Estate Inventory
- April - Dalton Hits Professionals Hard
- February/March - Supreme Court Decision in Lipson
- January - 2009 Federal Budget – Family Law Implications
2008
- December - Year End Planning: Realizing Capital Losses for Tax Savings and Guidlines Purposes
- November - Can Insider Information Known Only to One Party Be Considered In a Valuation? (Part II)
- Sep/Oct - Can Insider Information Known Only to One Party Be Considered In a Valuation?
- May/June - Tax Savings from Paying Child Support
- March/April - Deductibility of Legal Fees – Recent Cases
- January/February - 2008 Budget – The Birth of the TFSA
2007
- November/December - Tax Savings Opportunities Where There is a U.S. Resident Payor
- Septmber/October - 2007 Federal Finance Minister's Economic Statement
- July/August -The Closing of the Interest Deductibility Loophole
- April/May - Trust Valuations Issues: A Primer
- March - 2007 Budget – Family Law Implications
- January/February - Court of Appeal Endorses Use of Black-Scholes Formula in Valuing Employee Stock Options
2006
- December - Corporations, Income Trusts and The New Dividend Tax Rate
- November - Court Sets Aside Separation Agreement For Failure to Account for Reduced Corporate Taxes
- August - UNIVERSAL CHILD CARE BENEFITS
- July - Impact of Unreported Income on Business Value: Recent Case Law
- May - 2006 Federal Budget
- April - Recognizing The End Result Of An Estate Freeze
- March - A TALE OF TWO PENSION CASES
- January/February - HOW TO SAVE COSTS WITH "DRAFT CALCULATIONS"
2005
- Holidays - Year End Wishes
- November/December - Home Office Expenses
- September/October - Recent Income Tax Cases
- July/August - Marcus Welby Ltd.
- May/June - How to Undo an Undue Hardship
- March/April - Oft Forgotten V-Day Tax Liabilities
- January/February - Computing Income For the Non-Resident Spouse
2004
- November/December - Timing Is Everything
- September - The Illiquidity of Registered Savings Plans
- June/July - Principal Residence Clause In A Separation Agreement
- April/May - Support Payments – Special Situations II
- February/March - Taxable Spousal Support – Special Situations
2003
- December - Top Ten Year-End Tips
- November - CCRA Change of Position May Impact Access to Corporate Income
- August/September - ATTRIBUTION OF CORPORATE INCOME UNDER SECTION 18 OF THE GUIDELINES – WHAT IS LEARNED FROM MURRAY V. MURRAY?
- July - HOW TO COMPUTE INCOME OF SELF-EMPLOYED INDIVIDUALS WHEN UNDER-REPORTING OF INCOME IS SUSPECTED
- May - CHILD SUPPORT AND CROSS-BORDER ISSUES
- April - 2003 ONTARIO BUDGET
- March - 2003 Federal Budget
- January/February - Capital Property – Does It Include The Right to Receive Support?
2002
- November/December - Corporate Year Ends and Income Determination for Child Support Guidelines Purposes
- October - Newsletter
- August/September - The Guidelines – of Little Guidance on Corporate Income
- July - VALUATION OF PROFESSIONAL PRACTICES OTHER ISSUES
- May- INCOME SPLITTING OPPORTUNITY EXPIRES SOON
- April - VALUATION OF PROFESSIONAL PRACTICES – WHY RULES OF THUMB (ALONE) SHOULD NOT BE RELIED ON
- February - Reprinted from The New York Times January 20, 2002 - Can a Kid Squeeze By On $320,000 A Month?
- January/February - PROPOSED ONTARIO EDUCATION TAX CREDIT
2001
- October/November - "WHEN IS A BUSINESS EXPENSE NOT A BUSINESS EXPENSE?"
- August/September - CONTINGENT TAX ON RETIREMENT SAVINGS PLANS
- June/July - CAPITAL LOSSES AND THE CHILD SUPPORT GUIDELINES
- May - 2001 ONTARIO BUDGET
- May/June - TAX SAVINGS ON MARITAL BREAKDOWN
- May/June - CONTINGENT INCOME TAX COST OF DISPOSITION – CAPITAL GAINS VS DIVIDEND
- March/April - CHILD SUPPORT AND THE TRAVELLING EMPLOYEE
- January/February - A WARM WELCOME IN 2001
2000
- November - OCTOBER 2000 MINI BUDGET
- September - CANADA CHILD TAX BENEFIT – WHICH PARENT IS ENTITLED TO IT?
- July/August - Effect of Incorporation on Business Valuation
- May/June - 2000 Ontario Budget
- March/April - 2000 Federal Budget
- January/February - Valuing Restricted Stock – Part II
1999
- December - "REALITY CHECK IN NEW YORK"
- September/October - LEGAL FEES: GREATER DEDUCTIBILITY MAKES THEM LESS EXPENSIVE
- November -Valuing Restricted Stock
- August - WITHHOLDING TAX REFRESHER OR ONE MORE REASON WHY YOU'D LIKE YOUR EX TO MOVE ABROAD
- July - Income Tax Rates for Top Marginal Rate Ontario Taxpayers
- June - OUT OF THE CLOSET AND INTO THE FIRE
- April - "Last Month's Tax Planning is this Month's History Lesson"
- February - REVISED PERSONAL TAX RATES FOR 1999
- January - KEEPING THE TAX SAVINGS ALL IN THE FAMILY: USING FAMILY TRUSTS IN FAMILY LAW
1998
- November - EXCEPTIONS TO FRANCIS AND BAKER ALSO KNOWN AS "IS PLESTER BESTER?"
- September - The Question of Independence
- July/August - No Asset and No Income May Not Mean No Value
- June - Income Determination For Federal Child Support Guidelines
- May/June - Income Determination For Federal Child Support Guidelines
- March - Income Tax Rates for Top Marginal Rate Ontario Taxpayers
- January/February - The Pros and Cons of Joint Valuations
