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Investment Tax

Please note: Insights articles are general information for reference only, not tax, accounting, legal or investment advice. Tax law and government rules change, and the figures and rules in each article are as of its publication or update date. Every person’s and every company’s situation is different, so please consult a professional before making decisions.

  1. Earning $10,000: Why Dividends, Interest and Capital Gains Are Taxed DifferentlyHow three kinds of investment income are taxed, the dividend tax credit

    Updated 2026-11-055 min read

  2. How Are Capital Gains Calculated? Adjusted Cost Base (ACB) ExplainedHow to work out the ACB when you buy the same shares several times, exchange shares or trade in foreign currency

    Updated 2026-11-054 min read

  3. Can Investment Losses Reduce Your Tax? Capital Losses and the Superficial Loss RuleCarrying losses back and forward, and why buying back within 30 days can stop you claiming the loss

    Updated 2026-11-055 min read

  4. TFSA, RRSP or FHSA: How to ChooseThe tax differences between the three accounts, and which suits whom to contribute to first

    Updated 2026-11-055 min read

  5. What Sheng Qian CPA Can Do for Investors: Tax Returns, Accounts and Annual PlanningServices and prices for reporting investment income, rental property, registered accounts, corporate investing and annual planning; how to get started

    Updated 2026-11-054 min read

  6. TFSA Over-Contributions: How the Penalty Works and How to Fix ItHow to check your room, the monthly penalty on an over-contribution, and how to fix it

    Updated 2026-11-055 min read

  7. RRSP: When Does It Pay to Contribute, and When to Withdraw?How to time contributions and withdrawals around high- and low-income years, and the contribution deadline

    Updated 2026-11-055 min read

  8. The FHSA and the RRSP Home Buyers' Plan: Can You Use Both?Who qualifies, the limits, and the rules for using both together

    Updated 2026-11-054 min read

  9. RESP: How to Get the Full Government GrantsCESG rules, and how withdrawals are taxed

    Updated 2026-11-054 min read

  10. US Dividends: Which Account Should You Hold Them In?US withholding tax, the W-8BEN, and how the RRSP and TFSA differ

    Updated 2026-11-054 min read

  11. How Is Cryptocurrency Taxed?Trading, crypto-to-crypto swaps and staking rewards, and how to keep records

    Updated 2026-11-054 min read

  12. Selling Your Home: Is It Taxable? Using the Principal Residence ExemptionConditions for the exemption, one property per family, homes that have been rented out, reporting requirements

    Updated 2026-11-055 min read

  13. Selling Within 12 Months of Buying: The Residential Property Flipping RuleHomes held less than 12 months taxed as business income, and the exceptions

    Updated 2026-11-054 min read

  14. Rental Property: Which Expenses You Can Deduct, and Whether to Claim DepreciationDeductible expenses, the pros and cons of CCA, recapture when you sell

    Updated 2026-11-054 min read

  15. How Can Spouses Share Income Properly?Spousal RRSPs, pension income splitting and the limits set by the attribution rules

    Updated 2026-11-054 min read

  16. Lending to Family Members to Invest: Prescribed Rate LoansHow a prescribed rate loan works, paying the interest on time, and the attribution rules

    Updated 2026-11-054 min read

  17. Over $50,000 of Investment Income in Your Corporation: The Effect on the Small Business RateHow passive income affects the small business rate, and how to plan for it

    Updated 2026-11-054 min read

  18. The New Alternative Minimum Tax (AMT): What High-Income Investors Should KnowWhat the new rules changed and who is affected

    Updated 2026-11-054 min read

  19. Planning Retirement Income: RRIF, CPP and the OAS ClawbackThe order of withdrawals and the effect of the OAS clawback threshold

    Updated 2026-11-054 min read

  20. The Tax Role of Life Insurance in Passing On WealthHow life insurance death benefits are taxed and how they are used in estate planning (no specific products recommended)

    Updated 2026-11-055 min read

  21. Investment Tax Steps to Take Before Year-EndTax-loss selling, contribution timing, donations and a checklist of deadlines

    Updated 2026-11-054 min read

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