Personal Tax Advice and Planning:

▪ Income Splitting
▪ Borrowing to Invest
▪ Education Trusts
▪ Tax Saving Strategies
▪ Investments
▪ Deductions and Credits
▪ RESP’s, RDSP’s and TFSA’s

Personal Financial Planning:

▪ Cash Management and Budgeting
▪ Investment Planning and Asset Allocation
▪ Risk Management and Insurance
▪ Tax Planning
▪ Retirement Planning
▪ Estate Planning

Retirement Planning:

▪ Cash Flow Projections
▪ RRSP Conversion Decisions
▪ Pension Plan Decisions

Inbound Tax Planning:

• Tax planning for Immigration to Canada
• Tax planning for Returning Canadian Expatriates
• Investment in Canadian Businesses and Real Estate by Nonresidents
• Nonresidents Carrying on Business in Canada
• Canadian Subsidiaries of Foreign Corporations
• Tax Treaty Issues

Outbound Tax Planning:

• Tax Planning for Emigration From Canada
• Post­ migration Expatriate Issues
• Investment by Canadians in Foreign Businesses and Corporations
• Investments by Canadians in Foreign Real Estate

Corporate Tax Planning:

• Corporate Reorganizations
• Incorporation of Unincorporated Businesses
• Minimizing Tax on the Sale of Shares of Corporations by Using the “capital Gains Exemption”
• Minimizing Tax on the Sale of Shares of Corporations by using “Safe Income Strips”
• Utilizing Corporate Tax Losses
• Partnership Formation, Reorganization, and Dissolution
• Optimizing Dividend / Salary Policy
• Maximizing the use of the “Small Business Deduction”
• Rolling over shares to Holding Companies
• Creditor Proofing Reorganizations
• Structuring Shareholder Buy / Sell Agreements
• Advising Foreign Corporations Operating in Canada
• Advising Canadian Corporations Operating Outside of Canada

Estate Planning & Taxes:

• Estate “Freezing” of Private Corporations so that tax on death is minimized
• Reviewing and Advising on wills in order to avoid tax pitfalls and minimize taxes payable on death
• Advising in connection with the formation and terms of family trusts created during the lifetimes of individuals
• Planning aimed at minimizing exposure to probate fees on death
• Planning aimed at minimizing exposure to U.S. estate taxes
• Postmortem Planning Aimed at Avoiding Double Taxation in Connection with Shares of Private Corporations Owned on Death
• Planning Issues Regarding Corporate Owned Life Insurance
• Structuring Shareholder Buy / Sell Agreements

Real Estate & Tax Planning:

• Ownership structures Regarding Acquisition of Real Estate
• Minimizing or Deferring Tax on Real Estate Gains
• Maximizing Utilization of Tax Losses
• Structuring Joint Ventures or Syndication
• Capital Gain Versus Income Determinations
• Principal Residence Issues
• Nonresident Investment in Canadian Real Estate
• Canadian Investment in Foreign Real Estate
• Creditor Proofing Real Estate Holdings

US & Canada Cross-­Border Tax Preparation, Planning and Compliance:

• General US and Canada Cross­border Tax Planning
• Relocation and Immigration Planning to Canada from the US or Vice Versa
• Income Tax and Stock Options planning for US Citizens Residing in Canada
• Client Representation with both the US Internal Revenue Service (IRS) & Canada Revenue Agency (CRA)
• Assistance in Meeting Foreign Asset Reporting and Disclosure Requirements

Services for US Citizens and Green Card Holders:

• Assistance in Citizenship Renunciation, Expatriation Consulting and Compliance
• US Tax Planning for Ownership or Beneficial Interests of Non ­US Corporations, Trust and Partnerships
• US and Canada Cross-­border Estate Planning
• US Tax Planning in the Event of Marital Separation
• Certification Applications for the Disposition of Taxable Canadian Property by non-­Canadian Residents
• US Tax Planning for Ownership of Canadian Business Interests

US Tax Filing under the New Streamlined Filing Compliance Procedures:

• Introduced on September 1, 2012
• Catch Up Tax Returns Package for Delinquent US Citizens and Green Card Holders
• Eligible for Non-resident US Taxpayers with Low Compliance Risk
• IRS will not Assert Penalties

US Tax Filing under the Offshore Voluntary Disclosure Initiative (OVDI):

• Catch Up Tax Returns Package for Delinquent US Citizens and Green Card Holders
• Liaise Between the Internal Revenue Service and the Taxpayers on the Submission Under the OVDI

Services for Canadian Citizens, Residents and Other Non ­US Residents:

• US Tax Advice on the Various Ownership Structures in US Real Estate Investment
• US Tax Planning for “Snowbirds” or Future “Snowbirds”