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Resource Centre

In order to maximize your financial position, you need to be informed of the latest tax regulations and best practices. We invite you to learn from us through the articles and commentary below.

While this information is not a substitute for financial advice from a qualified professional, it can be used as a starting point in your decision making process.

Newsletters

Topics in this issue include: Estate Administration Tax; Lease or Buy Decisions; profile on Get Set Games Inc. and; the importance of a Wealth Watch. 

Topics in this issue include: common personal income tax errors; RRSP versus TFSA; personal tax tips; how an investment portfolio review can help you make sure you are on track to achieve your goals and a profile on Cunningham’s The Car Guys.

Topics covered: CRA Audit: Reasons individuals and companies are chosen by the CRA; what you should consider when buying or selling a business; profile on Davis Orthodontic Specialists; and a new addition to our Business Valuations group. 

Topics addressed include Scientific Research and Experimental Development (SR&ED) claims, Conversition Strategies' tax claim for development expenses and offshore bank accounts that Canada Revenue Agency's voluntary disclosure policy. 

Learn about effective cash flow management, whether you should take salary or dividends, what is deductible regarding a home office and the cost of retirement. 

Bookkeeping and Controllership

Please complete this form if you are interested in receiving a quote for our bookkeeping and controllership services. The form can be sent to paul@cunninghamca.com. 

Media

Mark Goodfield is quoted in Roma Luciw's article "Instant fortune can bring instant stress" on December 27, 2011.

Mark Goodfield is featured in Roma Luciw’s Globe and Mail article “Baa baa black sheep, are you in the will?” on September 20, 2011.

Mark Goodfield wrote a guest post “How to Save Tax with Flow-Through Shares” for Retire Happy, posted October 19, 2011.

Mark Goodfield was quoted in “11 Steps to Financial Freedom – Step 8: Slash Your Taxes” by Boomer&Echo, posted November 9, 2011.

Mark Goodfield wrote a guest post “The Dividend Gross-up and Tax Credit Mechanism” for Boomer&Echo, posted August 29, 2011.

As a member of the Swiss Canadian Chamber of Commerce, Cunningham was featured as the member profile in the June/July 2011 issue of Info Suisse. 

Mark Goodfield is featured in the Globe and Mail’s Home Cents section on Tuesday, July 5, 2011 – “Nine Budget Expenses You’re Underestimating.”

Mark was interviewed for "Medical expenses can pay off at tax time",  Globe and Mail, April 12, 2011.

Managing partner, Mark Goodfield, is featured in the Globe and Mail's weekly "Me & My Money" section on Saturday, February 12th, 2011. 

Accounting & Assurance

The deadline to adopt Accounting Standards for Private Enterprises (ASPE) has finally arrived; uniting the CA and CMA professions in Canada; can we expect changes to the standards for review compilations.

The change to International Financial Reporting Standards (IFRS) and what it means for private companies and Not-for-Profit enterprises

Canadian Auditing Standards (CAS) replaces Generally Accepted Auditing Standards (GAAS), Private companies to consider Accounting Standards for Private Enterprises (ASPE), Position paper on need for liability reform for Canadian accounting firms 

Canada's financial reporting standards have transitioned to International Financial Reporting Standards (IFRS) for publicly accountable entities. Private companies still have choices about their reporting framework. 

Tax Rates

Summary for 2011 and 2012 of the rates and maximum contributions for employers and employees for Employment Insurance and Canada Pension Plan.

Federal and Ontario tax rates for individuals for 2011 and 2012. Includes rates on dividends, capital gains and other income as well as basic personal amounts and rates. 

Table showing tax payable, average tax rate and marginal rates on income, eligible and non-eligible dividends and capital gains. Taxable income increments from $10,000 up to $500,000. 

Summary for 2011 and 2012 showing a company's allowable deductions for automobile expenses and the taxable benefit to be included for employees with an automobile. 

Tax Resources

Forms to help you prepare your personal tax information.  Includes sections for expenses such as: vehicles used for business; marketing, promotion and entertainment; general and administrative; and home office expenses.

Calculators for car loans, mortgage payments, lease or buy decisions, education savings, investment and savings calculator, RRSP loans, and many other tools to help you with your finances. 

Federal-Provincial income taxes payable, individual marginal tax rates, personal income tax rates and personal tax credits. 

CRA tax publications regarding students, installments, gifts, retirement, HST, pension adjustments, what you should know about audits, investing in a home and more. 

Canadian-Controlled Private Corporation (CCPC) income tax rates, corporate income tax rates by province, Federal corporate tax rates and other Federal corporate tax rates. 

CRA tax forms you can view, print or save to your hard drive. Forms for TFSA's, tuition and education amounts, Ontario credits and more. 

Three page pdf document to help you prepare your personal tax information. Includes listing of commonly required items for deductions, pension income, investment income and deductions, rental income, RRSP contributions and other credits.

Calendar indicating tax due dates and other events for individuals and businesses. 

Tax Alerts

On March 29, 2012, the Honourable Jim Flaherty, Minister of Finance delivered the 2012 Federal Budget.  While there were no changes to the corporate or personal income tax rates, there were measures taken to close perceived abuses in connection with Employee Profit Sharing Plans, Retirement Compensation Arrangements, partnerships, and foreign investments and affiliates.  For individuals, the budget proposes changes to the Old Age Security program and, as expected, for businesses there will be significant changes to the current Scientific Research & Experimental Development program.

On March 27, 2012, the Minister of Finance, Dwight Duncan, presented Ontario’s 2012 Budget, the first for the new Liberal minority government.

Topics in this issue include: Maternity and parental benefits for self-employed physicians; buying versus leasing and automobile; student loan forgiveness and upcoming key dates for 2012.

Information about the March 22, 2011 Federal Budget announcement including; elimination of partnership deferral, extension of the 50% Capital Cost Allowance (CCA) rate for manufacturing and processing equipment and changes to personal tax policy. 

This January 2011 publication addresses common tax issues for health professionals such as questions about incorporation, how to prepare for tax time, the HST implications of associates and locums and key filing dates for 2011. 

Summary of the March 4, 2010 Federal Budget announcement addressing employee stock options, interest on over payments of corporate taxes and charities disbursement quota reform.

Summary of the Registered Education Savings Plan contribution limit per calendar year and per beneficiary and information about incentive grants from the government which are based on RESP contributions. 

Summary of the January 27, 2009 Federal Budget announcement including information about the increase to the Federal small business deduction limit, changes to capital cost allowances and changes to personal tax brackets. 

Advisory

This newsletter discusses the 7 sources of waste identified under the theory of ‘Lean Manufacturing’ and some of the principles involved in operational efficiency including a case study of a manufacturer of filter bags which shares how operational efficiency experts achieved a 28% increase in productivity.

Wealth Management

Deciding how much life, disability and critical illness insurance you should have can be complicated. You need a complete picture of both your current and future expenses considering inflation and your family’s goals. Learn more about what you should consider when evaluating your insurance needs.
Your investments should be aligned with your goals whether you are saving for retirement or hoping to make a fortune on the market. Our wealth management steward conducts a complete analysis of your goals and your current position to determine your optimal portfolio structure. See an example of some of the information provided as part of the portfolio review and evaluation.

We provide integrated financial plans that consider tax, investments, succession, insurance and estate planning. Learn why it is important to have an inclusive financial plan. 

A comprehensive retirement plan considers your current financial situation and the finances required for future comfort. Your retirement plan should consider a number of variables discussed in this publication.

Estate planning is the process of planning for the transition of wealth. Anyone with assets to pass along should have an estate plan. This publication provides information about planning goals and considerations. 

We know your business and we understand your needs. This puts us in a unique position to identify opportunities to maximize your wealth, and our wealth stewards have the experience and knowledge to make sure you finances are optimized to meet your goals.