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Integration Under the Income Tax Act

The note explains that the integration for tax purposes is the fact that its purpose and the Canadian income tax reaches it. The note begins with the concept of perfect integration, and then evaluates the assumptions underlying it. This is followed by consideration of...

Tax-Assisted Retirement Plans

This article describes the Canadian income tax rules relating to the registration of pension plans and registered retirement savings plans. He also considers the options available for withdrawing funds from the plan at the end of the term. “Hide Darroch A. Robertson...

Single-Stock Futures

Jack Goodwin recently read an article on the use of futures contracts on individual stocks for hedging purposes. He spent about 500 shares of Abbott Laboratories in its trading book. At the time, he was concerned about the fall of the share price in the short term, he...

Sierra Nevada Brewing Co.: End of Incentives

Ken Grossman entered the office of Bill Bales “in the hope of finding an answer. Grossman, owner of Sierra Nevada Brewing Company is considering a new reality that he faces, and he brought a dilemma for Bale, his chief financial officer. Grossman made a commitment to...