Canada Revenue Agency cheques – who knew?

Tuesday, May 10th, 2016

The Canada Revenue Agency (CRA) recently issued a release to highlight its policies related to missing and uncashed cheques. The release included some reminders and some surprsing information. Of interest to executors are the CRA comments where the representative may be missing a cheque, or have not cashed ...

RESP’s – A couple more wrinkles on EAP’s and AIP’s

Tuesday, April 26th, 2016

In a recent blog, I wrote that the Canada Revenue Agency (“CRA”) was asked whether the six month extension for making educational assistance payments ("EAPs") out of a registered education savings plan ("RESP") under the appropriate subsection of the Income Tax Act (the "Act") can apply when the beneficiary under ...