Capital Dividend Account Basics The Capital Dividend Account ("CDA") is part of the Income Tax Act's system of integration (see subsection 89(1) of the Act).  Tax integration attempts to ensure that income is subject to [...]

Good Advice for Small Business During a Pandemic [This article was originally published by the Lawyers Daily in March 2020] The economic impact relating to the Covid-19 virus will be felt by every corner of [...]