Funds can choose the option more favourable to fund holders — though detailed calculation comes with challenges
Changes to capital gains inclusion rate, AMT require updated strategy
Capital gains not flowed out to beneficiaries are "trapped" in the trust at death
Given several complicating factors, waiting until the last minute is a bad idea, tax experts say
Feds won't change tax treatment for REITs, and the status of other major tax proposals from the Trudeau government
Screen scraping would be phased out over time
Homeowners must now consider the proposed higher capital gains inclusion rate
Incorporated professionals must consider deferral, dividends and deductions
Determining how long the client was going to hold the asset is an important factor in the decision
The agency could extend reassessment period if a taxpayer is issued a notice of non-compliance