Worth A Thought Andrew Rogerson considers the attractiveness of Canada as a destination for relocation STEP Journal – April 2008 Affluent clients, inquiring as to possible tax relocation, invariabl...
Where Does Your Trust Live?
By Andrew Rogerson LL.B (Hons)TEP STEP Journal – March 2008 The common law of Canada still regards a trust as being resident where the individual trustee resides. This can cause entirely unforeseen ...
The NDP crackdown on tax havens
By Ira Basen of CBC on April 27, 2011 4:53 PM “If the old Ottawa was serious about going after tax havens, they would have invested in the Canada Revenue Agency because the best darn return on a tax...
CRA cracks down on Paypal business accounts
Following the Federal Court of Canada decision to order PayPal to provide details about its business account customers to the Canada Revenue Agency (CRA). We have been flooded with enquiries. Appointm...
Tax Departure From Canada
A Break from the CRA (and Canadian Winters)… By Andrew Rogerson LLB (Hons) TEP Canadian executives (and their families) transferred overseas are usually very excited about the possibility of broade...
Taking Advantage of The Double Tax Treaty with Barbados
By Andrew Rogerson LLB (Hons) TEP Barbados, in common with most offshore finance centres, provides a favourable tax regime for International Business Corporations (“IBC”s). IBC status ...
Ruling on Residency
By Andrew Rogerson LLB (Hons) TEP STEP Journal – September 2007 Andrew Rogerson discusses the Canadian approach to non resident status A recent article by Tim Bennett helpfully analysed ...