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![Treatment of foreign exchange gains on refund of income tax](https://fcrcpa.com/wp-content/uploads/2020/11/CRA-400x250.jpg)
The Canada Revenue Agency stated that a functional currency filer’s FX gain on refund are on account of capital.
![Risk governance in NPOs: Is your organization ready?](https://fcrcpa.com/wp-content/uploads/2020/12/Freelandt-Feature-Image-Conference-room2-495-400x250.jpg)
Strong risk governance and internal control practices can be a key component in building trust between external stakeholders and NPOs.
![Departure tax for individuals emigrating from Canada](https://fcrcpa.com/wp-content/uploads/2020/11/Tax-Updates-400x250.jpg)
Without careful tax planning, taxpayers may be caught off guard with a tax obligation that they do not have the resources to pay.
![Feb 2020 | Volume 34 | Issue 1](https://fcrcpa.com/wp-content/uploads/2020/02/Website-400x250.png)
This edition discusses cyber security, credit scores, business identity theft, & tax ethics.
![The impacts of IFRS 3 on the real estate sector](https://fcrcpa.com/wp-content/uploads/2020/11/Real-Estate-Sector-400x250.jpg)
RSM Canada’s Curtis Dorfman contextualizes recent changes to IFRS 3 for real estate companies and investors specific to financial reporting.
![How to prepare for a first year audit after acquisition](https://fcrcpa.com/wp-content/uploads/2020/01/Audit-400x250.jpg)
Audit readiness shouldn’t be an afterthought of an acquisition. Being well prepared minimizes financial risks to your private equity firm.
![Should safe income on hand include taxes accrued but not yet paid?](https://fcrcpa.com/wp-content/uploads/2020/12/Freelandt-Feature-Image-Columns-with-Sun-Glare-220-400x250.jpg)
Our authors summarize FCA’s decision on the calculation of safe income, specifically, the consideration of taxes accrued but not yet paid.
![2020 • First Quarter • Issue 129](https://fcrcpa.com/wp-content/uploads/2020/01/website-400x250.png)
This edition of Tax, Tips & Traps discusses: Adoption Expenses, Motor Vehicle Expenses, Employment Expenses, Travel Expenses, CPP/EI Rulings, Tax on Split Income, Mobile Homes, RV Parks, ...
![Communicating fiduciary responsibilities for not-for-profit boards](https://fcrcpa.com/wp-content/uploads/2020/12/Freelandt-Feature-Image-Conference-room-table-with-chairs-433-400x250.jpg)
Board oversight into the financial results is an important element to ensure appropriate use of funds and prevention of fraud.
![Common mistakes businesses make when succession planning](https://fcrcpa.com/wp-content/uploads/2020/12/Freelandt-Feature-Image-Man-Opening-Warehouse-Door-47-400x250.jpg)
Our author discusses common mistakes that businesses make when succession planning and how a shift in approach is necessary for success.
![Cross-border debt financing – an overview of Canadian tax implications](https://fcrcpa.com/wp-content/uploads/2020/12/Freelandt-Feature-Image-Business-woman-in-airport-545-400x250.jpg)
Our authors highlight tax rules that businesses often overlook during cross-border debt financing via shareholder loans.
![Annulment or rectification – what can taxpayers do to address an error](https://fcrcpa.com/wp-content/uploads/2020/12/Freelandt-Feature-Image-Business-group-in-conference-room-76-400x250.jpg)
A recent case signals how opting to annul versus rectify an error may affect the outcome, cost and timeliness of the tax dispute process.