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Member Articles


Small Business Deduction Survives Budget: Ottawa Proposes Major New Limitations

Now that the new federal Liberal government’s first budget has been introduced, we can focus our attention on those measures that actually have been put forward rather than on those that everyone speculated might be pu ...

UK Inward Investment

Welcome to Mercer & Hole’s UK Inward Investment publication, the first of our series looking at how UK tax affects internationally mobile individuals and businesses. Tax is very much in the forefront of the headlines i ...

The tax implications of a Canadian owning property in the United States

Contact: Johanna C.C. Caithness; Fillmore Riley LLP (Manitoba, Canada)  Over the past number of years, it has become increasingly common for Canadians to purchase U.S. vacation home properties. Although purcha ...

SMSF Succession And Property – What You Need To Know

Contact: Geoff Tierney; ESV (New South Wales, Australia) A key benefit of establishing and operating a Self Managed Superannuation Fund (“SMSF”) is the ability to make investments which are not available t ...

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