Personal Real Estate Corporations (PRECs)

This article is from the quarterly Canadian Overview, a newsletter produced by the Canadian member firms of Moore North America. These articles are meant to pursue our mission of being the best partner in your success by keeping you aware of the latest business news. Are you in the real estate industry who is interested […]

Revised Income Sprinkling Rules

On December 13, 2017, the Department of Finance released the much-anticipated revised rules for the tax on split income, or TOSI.  The revised TOSI rules address income sprinkling between family members, and apply to the 2018 and subsequent taxation years. The revised rules address some, but not all, of the issues with the July 18, […]