Martin Lee and Thanusan Raveendran, in a recent article published in the Canadian Tax Foundation’s Tax Focus publication, discuss a possible anomaly in the small business deduction rules. The authors highlight the anomaly using several examples and highlight several tax planning possibilities. Please click here to read their article.
Relief for Executors: New “3-Year Rule” for Post-Mortem Tax Planning
January 7, 2026
If you are an executor or involved in estate planning, you know the clock usually starts ticking loudly the moment someone passes away. For
