Publications

The Source Doctrine is the Sauce for Confusion in Tax Law

  The Source Doctrine is the Sauce for Confusion in Tax Law By Vern Krishna, CM, QC   When it comes to taxation, Canadians investors…

Vern Krishna: Turning Canada into a goldmine for tax snoops

See the latest article from Vern Krishna “Turning Canada into a goldmine for tax snoops”, in the Financial Post.

Due Diligence– What You Should Do And Expect From Your Advisors

We are finding more dentists being dissatisfied following closing to find the Practice they expect is not the Practice they find. Most of the Problems…

Hotchpot Clause: Ensuring Your Children Are Treated Equally In Your Will

With the ever increasing prices of homes in the Greater Toronto Area many of our clients have decided to assist their children financially when their…

The CRA Is Looking To Attack The Issuance Of Discretionary Shares To Family Members

As we have discussed in previous blog posts there are many advantages to incorporating a medicine or dentistry professional corporation in Ontario. One of the…

10 Dental Practice Marketing Questions You Should Not Avoid

At Kutner Law LLP we often have the opportunity to meet with other professionals who operate in the dental space. We were recently at a…

What Happens When The Associate-Principal Relationship Terminates At A Dental Practice?

We often get asked by Associates and Principal dentists (the “Principal”) what happens when they inevitably want to move on from working as an Associate…

The $800,000.00 Capital Gains Exemption, Common Shares & Family Members

General As many of you already know a dentist can add a family member (being a spouse, children and parents of the dentist) as a…

Supreme Court Decision Sets New Duty Of Good Faith And Honesty

A recent Supreme Court decision which was released on November 13, 2014 (Bhasin v. Hrynew 2014 SCC 71) set a new duty for parties to…

Medicine Professional Corporations And Contracts For Doctors

On October 6, 2014, Michael Kutner presented to a group of doctors in Toronto. He discussed the benefits and process of incorporating a medicine professional…

Q & A With Respect To Employees And Contractors At Dental Practices

One topic we most often get asked by our dentist clients relates to their employees. We thought that it would be useful to do a…

2014 OVDP Streamlined / Overview of the 2014 IRS Offshore Voluntary Disclosure Program (OVDP) and Enhanced Streamlined Filing Compliance Procedures

2014 OVDP Streamlined – Alexey Manasuev recently published an article in Tax Notes International highlighting significant changes to the 2012 IRS Offshore Voluntary Disclosure Program…

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