During the COVID-19 pandemic, many employees transitioned to working from home. During the crisis, few were considering the income tax implications. As life returns to whatever the “new normal” is, we can be confident taxes will still exist. So what are the tax implications of a workspace in the home? Deducting home office expenses In […]
About Hugh Neilson
Hugh Neilson, FCPA, FCA, TEP, is an independent contractor with Kingston Ross Pasnak LLP, and a member of the Video Tax News editorial board in Edmonton, Alberta.
Shared Custody Parenting: Income Tax Issues
November 1, 2019 By Hugh Neilson
Since the introduction of the Federal Child Support Guidelines (FCSG) in 1997, custody arrangements have affected child support obligations for Canadian parents. The greatest flexibility applies to “shared custody” situations. Under the FCSG, a child is in shared custody where each parent “exercises a right of access to, or has physical custody of” the child […]
Travel and Taxation
July 4, 2018 By Hugh Neilson
In his 1966 song “Taxman”, then-Beatle George Harrison sang the line “if you drive a car, I’ll tax the street”. While that may exaggerate our tax system, taxation of travel takes many forms. One form of travel taxation is via road tolls. Highway 407, Ontario’s only Express Toll Route, is not presently delivering revenues to […]
Tax Treaties
May 4, 2018 By Hugh Neilson
The Canadian income tax system can be complex by itself. The complexities expand significantly where the tax systems of other countries are also relevant. Most nations have a network of “Income Tax Conventions”, more often referred to as “Tax Treaties”, to govern the interaction of their tax systems with those of other nations. But this […]
Death and Taxes – When the Certainties Collide
As the cliché goes, the only certainties in life are death and taxes. When the former occurs, the Personal Representative(s) (formerly known as the Executor(s)) of the Estate must address the latter. Taxes become more complex in the year of death, and the period of Estate administration. This article provides a brief overview of some […]
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