For years, many Canadians assumed the Alternative Minimum Tax was a technical footnote. It was something that affected “someone else.” In 2026, that assumption is increasingly dangerous. If you are: A business owner selling shares An investor claiming large deductions…
Flow-through shares are often marketed as “tax-efficient” investments. For high-income professionals and business owners, they can appear attractive: Large upfront deductions Federal tax credits Exposure to resource projects Immediate tax reduction But in 2026, there is a critical caution: The…
As we approach the end of the year, family-owned businesses and high-income individuals must understand the tax implications of charitable donations, especially with the impending changes to the Alternative Minimum Tax (AMT) regime. As a CPA and Tax Lawyer, I'd…
The Alternative Minimum Tax (AMT) is a parallel tax calculation that allows fewer deductions, exemptions, and tax credits than under the ordinary income tax rules. As a CPA and Tax Law expert, I've closely analyzed the proposed amendments to the…