MPI Archives

2024

• April - 2024 Federal Budget – Family Law Implications

2023

• January/February - Tax Court Decision on Support Per Written Agreement

2022

• December - Year-End Tax and Guidelines Income Planning
• April - 2022 Federal Budget – Family Law Implications
• March - Adjustments Not to Consider When Valuing Restricted Share Units

2021

• July/August - Lower-Taxed Investment Income in a Corporation
• September - Tax-Free Capital Gains from Donations

2020

• November/December - New Trust Reporting Rules
• September - Undisclosed Income Tax Liabilities
• August - Date of Marriage Prior Support Obligation
• June/July - Pandemic May Lead to Flurry of Home Office Claims
• March/April - Lease Payments in Net Family Property

2019

• September/October - Who Receives the Canada Child Benefits in Shared Custody Situations?
• July/August - Grimes and Ozerdinc, Trustees of the Ozerdinc Family Trust No. 2 v. The Queen
• May - The Murray Effect
• March/April - How New Non-Taxable Spousal Support in the US Affects Canadians
• January - Fielding Decision

2018

• December - Year-End Tax and Guidelines Income Planning
• October/November - Greater Clarity in Valuing Books of Account
• July - Should Excluded Property Impact Net Family Property?
• March/April - Exercise Caution When Valuing Life Insurance Policies
• February - Has the Veil Gotten Heavier or is the Pin Duller?
• January - Changes to the Voluntary Disclosure Program Bring More Clarity

2017

• October - At a Loss
• September - “Know Your Stones” – The Final Chapter
• June - Reassessed Income Tax as a V-Day Liability
• March - 2017 Federal Budget – Family Law Implications
• February/March - What is Significant?
• January - The T4 Slip – More Than Meets The Eye

2016

• December - Can RRSP Contribution Room Be Property?
• October - What’s in that Thick Corporate Document?
• September - Abuse of the Principal Residence Exemption, Part 2 (CRA Finally Catching On?)
• July - Did Someone Forget the HST?
• April - Change to RRSP Rollover Policy
• March - 2016 Federal Budget – Family Law Implications
• January - The Hidden Truth: When Accounting Policies Affect the Valuation Exercise

2015

• November/December - Preparing for Changes in Stock Option Taxation
• September - Legal Fees Incurred to Dispute Estate’s Use of Funds Non-Deductible
• May - Legal Counsel Communications with Expert Witnesses: What is Acceptable Practice?
• April - 2015 Federal Budget Edition – Family Law Implications
• March/April - Legal Fees Incurred to Collect Child Support Non-Deductible in One Case
• January/February - Draft Reports Are O.K., Again

2014

• December - Availability Trumps Industry Benchmarks
• November – Principal Residence Year End Deadlines
• October – Mini-Budget on Children’s Issues
• September/October – Capital Dividend 101 or the Elusive Dividend Which Can Significantly Change Guidelines Income
• May/June – Know Your Stones
• May - 2014 Provincial Budget – Family Law Implications
• March/April - Value of Books of Business: Contrary Decisions or Consistent?
• February - Federal Budget – Family and Estate Law Implications
• January/February - Abuse of the Principal Residence Exemption

2013

• December - Year-End Tax and Guidelines Income Planning
• November - The Support Delinquent Gets a Break from CRA
• October - Value of Books of Business: Contrary Decisions or Consistent?
• June - Gr$$n Acres
• April/May - Disclosure From Third Parties, Part II - "All In The Family"
• February/March - 2013 Federal Budget - Family Law Implications

2012

• December - Year-End Tax and Guidelines Income Planning
• November - Valuation Reports – The Cake, the Icing and the Cherry-on-Top
• October - Disclosure From Third Parties
• May - New Higher Tax Rate In Ontario May Spawn More Tax Avoidance And Evasion
• March/April - Goodwill in Public Company Transactions: Is It Counter to Industry Rules-of-Thumb?
• 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
• March - 2011 Federal Budget – Family Law Implications
• February/March - Value-To-Owner

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
• September/October - 2007 Federal Finance Minister's Economic Statement
• July/August -The Closing of the Interest Deductibility Loophole
• June – Trust Income Issues: A Primer
• 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 - The Fallout from Gallien v. the Queen: the Deduction of Legal Fees
• August/September - The Guidelines – of Little Guidance on Corporate Income
• July - Valuation of Professional Practices Other Issues
• June – Valuation of Professional Practices – Appropriateness of the Earnings Approach
• 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"
• November - Valuing Restricted Stock
• September/October - Legal Fees: Greater Deductibility Makes Them Less Expensive
• 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

1997

• November/December - More than the price was right at Loblaws
• October - The Rice Stuff
• September - Spousal Support - The Tax Haven Next Door
• August - Child Support - It Can Still Be Made Deductible!
• April - Child Support Guidelines