by Bryan Walderman | Feb 9, 2026 | Uncategorized
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...
by Bryan Walderman | Feb 2, 2026 | Uncategorized
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...
by Bryan Walderman | Feb 2, 2026 | Uncategorized
The deadline to file your 2025 U.S. Form 1040 – U.S. Individual Income Tax Return is April 15, 2026. If you reside outside the United States on that date, you are automatically granted an extension to file until June 15, 2026. Please note that any U.S. tax owing must...
by Bryan Walderman | Jan 15, 2026 | Uncategorized
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...
by Bryan Walderman | Jan 8, 2026 | Uncategorized
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...
by Bryan Walderman | Dec 5, 2025 | Uncategorized
We are pleased to share exciting news about our leadership team. Starting January 1, 2026, Michael Wagman will become Lipton LLP’s Managing Partner. Michael has been part of Lipton for over three decades, beginning as an accounting and assurance student in 1990 and...
