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DFK Tax Digest
Fall 2021

November 30, 2021

DFK Tax Digest - Fall 2021

In this DFK Tax Digest – Fall 2021 issue:

  • Hybrid Transactions – tips for approaching hybrid transactions with caution and considering the potential risks and costs associated with a possible CRA reassessment.
  • Changes to Stock Option Benefits and Deductions – a look at the old and new rules.
  • Tenant Inducement Payments – identification of the elements that should be considered in order to allow TIPs to be claimed as a current expense for the landlord to reduce current year income tax liability.