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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...

Filing your 2025 Form 1040 – U.S. Individual Income Tax Return

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...

Tax Planning Update – RRSP/TFSA

To assist with your 2023 and 2024 tax planning, we are pleased to provide the following information about Registered Retirement Savings Plans (RRSP) and Tax-Free Savings Accounts (TFSA) as follows: RRSP • The maximum contribution limit for 2023 is $30,780. • The...

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New Trust Reporting Requirements

New trust reporting measures contained in the 2018 federal budget were enacted on December 15, 2022 and apply to all trusts with taxation years ending after December 30, 2023. These new measures will require certain trusts to file a trust return, even if they were not...

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Introducing our newest Partner – Isaac Altberg

The Partners of Lipton LLP are excited to announce that Isaac Altberg has become a Partner of the Firm effective January 1, 2024. Isaac has more than 18 years of experience, working with owner-managed businesses. He has a wealth of accounting and assurance experience...

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Lipton LLP Welcomes our Newest Partner 

The Partners of Lipton LLP are excited to announce that Kyle Fic will become a Partner of the Firm on January 1, 2024. Kyle has a broad range of public accounting experience, including auditing publicly listed and private entities, consulting on complex accounting and...

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Congratulations to our 2023 CFE Graduates

Lipton LLP is proud to announce that Ami Khan, Hadi Ali, Blake Miller and Perzaad Talavia were successful in passing the 2023 Chartered Professional Accountants of Canada (CPA) Common Final Examination (CFE).   The CFE is the final examination that...

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Underused Housing Tax: Avoid Unnecessary Non-Filing Penalties

The legislation for the Underused Housing Tax (UHT) was enacted by the Federal Government on June 9, 2022, effective on January 1, 2022. The UHT is a 1% tax on the ownership of vacant or underused housing located in Canada. To avoid penalties, affected owners must now...

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2023 Federal Budget Highlights

On March 28, 2023, Finance Minister Chrystia Freeland delivered the 2023 Federal budget. For our budget highlights, please click here. The Department of Finance has provided additional information on the tax measures proposed in the 2023 Budget. For further...

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2023 Ontario Budget Highlights

On March 23, 2023, Finance Minister Peter Bethlenfalvy delivered the province’s budget. The budget anticipates a deficit of $2.2 billion for 2022-23, a deficit of $1.3 billion for 2023-24 and a surplus of $0.2 billion for 2024-25. Although there are no new changes to...

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Underused Housing Tax – Update

The legislation for the Underused Housing Tax (UHT) was enacted by the Federal Government on June 9, 2022, effective on January 1, 2022. The UHT is a 1% tax on the ownership of vacant or underused housing located in Canada. Affected owners must now file a new...

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Underused Housing Tax

The legislation for the Underused Housing Tax (UHT) was enacted by the Federal Government on June 9, 2022, effective on January 1, 2022. The UHT is a 1% tax on the ownership of vacant or underused housing located in Canada. While this tax generally applies to...

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Filing your 2022 US Tax Returns

For a printable version - Click Here The April 18, 2023 deadline to file your 2022 U.S. Form 1040 – U.S. Individual Income Tax Return is quickly approaching. However, if you reside outside the U.S. on April 18, 2023, the deadline to file your 2022 U.S. Form 1040 is...

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