Academic Publications & Thought Leadership

At LRK Tax LLP, we don’t just interpret the tax rules—we shape the conversation and push boundaries to uncover strategies to minimize taxes in a changing landscape. Our team has been featured in leading tax publications and has presented at conferences, sharing insights that help businesses and professionals navigate the evolving tax landscape. Our thought leadership ensures our clients benefit from the latest strategies and insights, empowering them to make informed tax decisions.

Authors/Presenters

Partner

Martin Lee

CPA, CA, CPA (New Hampshire)

Partner

Thanusan Raveendran

CPA, CA

Academic Publications by Topic

Our expertise has been recognized by esteemed organizations such as the Canadian Tax Foundation (CTF) and Conference for Advanced Life Underwriting (CALU). We contribute thought-provoking analysis and practical guidance on complex tax issues, ensuring our clients and peers stay ahead of regulatory changes and opportunities.

Capital Gains

  • Accessing the 50 Percent Capital Gains Inclusion Rate for Corporate-Held Investments | Canadian Tax Foundation, Canadian Tax Focus · Feb 1, 2025

Wealth & Estate Planning

  • Intergenerational Transfers and Bill C-59: Is There a New Surplus-Stripping Opportunity? Intergenerational Transfers and Bill C-59: Is There a New Surplus-Stripping Opportunity? | Canadian Tax Foundation, Canadian Tax Focus · Feb 1, 2024
  • Pipeline Plans Disrupted for Non-Resident Beneficiaries Pipeline Plans Disrupted for Non-Resident Beneficiaries | The Conference for Advances Underwriting (CALU), INFOexchange · Mar 1, 2019
  • Ontario’s Response to Federal Tax Change Not So Passive Ontario’s Response to Federal Tax Change Not So Passive | The Conference for Advances Underwriting (CALU), INFOexchange · Dec 1, 2018
  • Ontario “Overintegration” Ontario “Overintegration” | Canadian Tax Foundation, Tax Highlights · Mar 1, 2019

Real-Estate

  • Can Foreign Individuals Skirt the Underused Housing Tax? Can Foreign Individuals Skirt the Underused Housing Tax? | Canadian Tax Foundation, Canadian Tax Focus · May 1, 2023

Tax on Split Income (TOSI)

  • Section 48.1: TOSI Trap in Going Public Section 48.1: TOSI Trap in Going Public Canadian Tax Foundation | Tax for the Owner-Manager · Jan 1, 2020
  • Property with Nominal Value: An Exception to TOSI? | Canadian Tax Foundation, Canadian Tax Focus, August 2019
  • TOSI and Valuing a Discretionary Interest in a Trust | Canadian Tax Foundation, Canadian Tax Focus, February 2019
  • Shareholder Loans: Does TOSI Prevent a Deduction on Repayment? | Canadian Tax Foundation, Canadian Tax Focus, May 2019
  • Subsection 82(3): Possible Exclusion from TOSI? | Canadian Tax Foundation, Tax for the Owner-Manager, July 2019

Crypto-Currency

  • The Rise of Crypto Funds and the Offshore Investment Fund Property Rules (**Awarded the Young Practitioners Award**) | Canadian Tax Highlights · Dec 1, 2019

Supporting Small Business

  • Possible Anomaly in the Passive Income SBD Grind? Possible Anomaly in the Passive Income SBD Grind? Canadian Tax Foundation | Canadian Tax Focus · Nov 1, 2019
  • CEWS 2.0: Subsidizing Corporate Reorganizations? CEWS 2.0: Subsidizing Corporate Reorganizations? | Canadian Tax Foundation, Canadian Tax Focus · Nov 1, 2020
  • Affiliation Election for CEWS: Private Corporation Applications? Affiliation Election for CEWS: Private Corporation Applications? | Canadian Tax Foundation, Canadian Tax Focus · Jul 1, 2020
  • The Passive Income Rules: New Ways To Grind the SBD| Canadian Tax Foundation, Canadian Tax Focus · Oct 2018

Speaking Engagements

We are invited regularly to speak on corporate tax strategies and wealth preservation.

  • Tax Strategies to Build Wealth for Real-Estate Professionals | Waterloo Region Association of Realtors · Aug 2023
  • Tax Strategies to Build Wealth for Real-Estate Professionals | Waterloo Region Association of Realtors · Mar 2024
  • Tax Strategies to Build Wealth for Small Business Owners | Greater Kitchener Waterloo Chamber of Commerce · Feb 2024

2020 Canadian Tax Foundation
Young Practitioner Award

In 2021, Thanusan Raveendran was honoured with the Canadian Tax Foundation Young Practitioner Award for outstanding contributions to tax scholarship. This recognition stemmed from his article, “The Rise of Crypto Funds and the Offshore Investment Fund Property Rules,” published in Canadian Tax Highlights (2019). The article explored the evolving tax implications of crypto investment structures and offshore fund regulations, providing critical insights for tax professionals navigating this emerging space. This award reflects our firm’s commitment to thought leadership and staying ahead of complex tax developments.

Organizations We've Published & Spoken With