Publications & Presentations

Torkin Manes LegalPoint

Federal Budget 2021: A Summary of Key Measures Affecting Businesses

Ted Citrome and Kay Leung On April 19, 2021, the Government of Canada released its first budget since the onset of the COVID-19 pandemic (“Budget 2021”). Overall, this pre-ele...

Apr 20, 2021

Article

An important tax strategy for cannabis business owners – Part 1

Ted Citrome Business of Cannabis One of the most common objectives of a successful business owner is to create an ownership structure which minimizes taxes and facilitates the transfe...

Mar 26, 2021

Novel Coronavirus (COVID-19)

CRA Provides Guidance on International Income Tax Issues Raised by COVID-19

Ted Citrome COVID-19 has resulted in Canada and other governments around the world imposing restrictions on international travel (“Travel Restrictions”). The Cana...

May 27, 2020

Novel Coronavirus (COVID-19)

What Expenses Can You Claim For Your Home Office?

Ted Citrome Among the many impacts of COVID-19, non-essential Canadian workers have been forced to quickly adapt to working from home. Given the current circumsta...

Apr 27, 2020

Novel Coronavirus (COVID-19)

What You Need to Know About the Canada Emergency Wage Subsidy

Ted Citrome On Saturday April 11th, Parliament passed the Federal government’s wage subsidy legislation, formally known as COVID-19 Emergency Response Act, No. 2 ...

Apr 15, 2020

Novel Coronavirus (COVID-19)

Tax Planning Considerations for Uncertain Times

Kay Leung and Ted Citrome Amidst these unprecedented and uncertain times, the question that often arises is what should one do regarding their own taxes? It is during times lik...

Apr 8, 2020

Novel Coronavirus (COVID-19)

COVID-19 and Tax Filing and Payment Due Dates

Kay Leung and Ted Citrome As a response to the pressure and hardship experienced by Canadian taxpayers during the COVID-19 outbreak, the Government of Canada has announced an e...

Mar 20, 2020

Article

Ted Citrome quoted in Lexpert on Canadian firms at risk for US taxes

Ted Citrome Lexpert CANADIAN COMPANIES selling into the United States — even those with no physical presence in a particular state — ...

Oct 2, 2018

Article

Ontario Introduces 15% Tax on Foreign Real Estate Buyers

Ted Citrome

May 8, 2017

Article

Ted Citrome quoted in Lexpert Magazine on Tax Competition Returns

Ted Citrome Lexpert There’s little doubt that heightened international tax competition would have enormous implications for this country — and, indeed, the ga...

Apr 5, 2017

Article

Ted Citrome quoted in the Financial Post on Why the impact of a Trump tax break on foreign profits won't hurt Canada

Ted Citrome Financial Post Giving U.S. companies a tax break to repatriate their foreign cash hoards was one of Donald Trump’s major campaign promises, but while money may...

Nov 18, 2016

Article