Tax Planning: U.S. Closer Connection Rules

U.S. tax rules utilize the “Substantial Presence Test” (SPT) as a method to determine tax residency. This test counts the number of days that an individual is physically present in the U.S. over a three-year period. For 2025, the SPT formula is calculated as the...

Your 2025 T1 Income Tax Guide

The April 30, 2026, deadline to file your 2025 personal income tax return is quickly approaching. As a result of changes in tax laws and the ever-increasing complexity in preparing personal tax returns, please gather your required tax information (as outlined in the...

Preparing your 2025 T4 Information Returns

To assist with the accurate and timely preparation of your 2025 T4 information returns, we are pleased to provide you with a summary of significant taxable benefits that may apply to your employees.   Please be reminded that if you are submitting more than five...

RRSP/TFSA Contribution Limits

In order to assist with your 2025 and 2026 tax planning, we are pleased to provide you with the following information in connection with Registered Retirement Savings Plans (RRSP) and Tax-Free Savings Accounts (TFSA) as follows: RRSP The maximum contribution limit for...