DFK Tax Digest
Fall 2021
November 30, 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.