45(2) Election Change in Use

Use this template to prepare a Subsection 45(2) election. When a taxpayer changes the use of his property from a principal residence to a rental property, there is a deemed disposition at that time. However, so long as the taxpayer did not claim CCA in respect of the property and is a resident of Canada, … Continue reading 45(2) Election Change in Use

Family Trust

The slides contained in this document cover the the Canadian tax issues with respect to Family Trusts and how they can be used by Canadian business owners and regular Canadians to save tax.

PDFlyer Training

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