Blog Posts

Visit our Tax blog for the MNP perspective on topics ranging from SR&ED to recent changes in taxation filing, credits and other important Tax developments.

What is a Pipeline Plan?

Tuesday, July 31, 2012 by Alladin Versi
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When you think about a pipeline, the first image in most Canadians’ minds would be a pipe that is used to transport oil from Alberta to various points east or south of that province (although the west may become an additional direction in the near future, but that’s another story).
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Replacement Property Rules

Tuesday, July 17, 2012 by Lance Bick
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Disposing of a business asset for proceeds in excess of its cost base will have a tax consequence, whether it is recapture of depreciation, or capital gains. Replacement property rules, however, may assist you with deferring capital gains and recapture in certain circumstances.
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Capital Gains Exemption: Use It or Lose It

Friday, July 13, 2012 by Ken Robinson
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The capital gains exemption represents tax savings of $150,000 to $290,000 depending on the province and the individual’s tax rate. If you own a business, you owe it to yourself to explore the opportunities to take advantage of the capital gains exemption.
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At Arm's Length - More Than Just Family

Tuesday, July 10, 2012 by Jaymon Hill
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In general, where a transaction between two non-arm’s length parties does not occur at fair value, the disposing party to the transaction is deemed to have disposed of the property for its fair value, regardless if the consideration given up by the acquiring party is above or below the actual fair value.
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