The Tax Court of Canada (Descarries Et Al. v. The Queen (2014) TCC 75) recently had occasion to consider an interesting tax planning scheme that ultimately fell foul of the General Anti-Avoidance Rule (GAAR).
There are three certainties in life: death, taxes and change. That’s why taxpayers and their advisors must take note when provinces like Alberta raise their taxes for the first time since 1987.
Many people under estimate the power of body language and communication, especially when it comes to communicating with their clients. In this book except, Catherine Bell gives you some tips in communication management.