CGT

October 19, 2018

SPECIAL TRUSTS

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 […]
May 8, 2018

“BOOKING” CAPITAL LOSSES ON SHARES IS NOT THAT EASY

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 […]
October 13, 2017

TREASURY MOVES TO CLOSE CGT AVOIDANCE LOOPHOLE THROUGH SHARE BUYBACKS

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 […]