The Income Tax Act[1] includes specific provisions for “special trusts”. These trusts are taxed on the same sliding scale applicable to natural persons, which could be lower […]
There is a number of techniques that taxpayers use to reduce their capital gains tax (CGT) exposure on long-term share investments. A common practice is to […]
Where one company previously sought to dispose of its shares in another company, it was able to do so without incurring an exposure for capital gains […]
