-
3 weeks ago | 
bmjopen.bmj.com | Edward Kirby |Andrew MacMillan |Andrew Macmillan |Andrew Brinkley |Andrew Bateman
Diagnostic ImagingBehaviorMusculoskeletal disordersSystematic ReviewComprehensive search strategy using a range of databases, hand searching and rigorous article screening performed by two independent authors and a third author to reconcile discrepancies. Studies using techniques targeting the reporting of imaging may be embedded in broader management techniques and therefore may have been missed by this search strategy.
-
Jan 13, 2025 | 
ffnews.com | Lauren Towner |Andrew Bateman
Finastra, a global provider of financial software applications, hosted its Americas Lending Day event in New York City. The event brought together industry experts and leaders from the banking, lending, trade finance, and technology sectors to discuss the latest trends, challenges, and opportunities in the digitization and automation of financial services.
-
Dec 5, 2024 | 
biorxiv.org | Emma Atkinson |Bruno S Carturan |Clare Atkinson |Andrew Bateman
AbstractMonitoring of salmon in Pacific Canada has been declining for decades. Spawner timeseries enable researchers to quantify impacts of local stressors, identify when and where management interventions are required to avoid extirpations, and evaluate the efficacy of recovery efforts.
-
Sep 25, 2024 | 
ffnews.com | Lauren Towner |Simon Paris |Andrew Bateman
Finastra today announced the appointment of Andrew Bateman in the role of EVP, Lending. Andrew is responsible for the leadership and growth of Finastra’s Lending Business Unit. Andrew Bateman said, “Joining Finastra is an exciting step, and I can’t wait to meet the team and our customers and partners to help support their technology modernization journeys.
-
Jul 26, 2024 | 
mondaq.com | Andrew Bateman |Carolyn Inglis
With the advent of the proposed new capital gains rules, renewed
consideration is warranted with respect to alternate forms of tax
efficient estate planning – such as a partnership freeze. A
partnership freeze is a planning technique that has not been widely
adopted historically. However, given the proposed capital gains
regime under consideration by Parliament, its potential should be
revisited in light of the changing tax landscape.
-
Jul 25, 2024 | 
lexology.com | Andrew Bateman |Carolyn Inglis
With the advent of the proposed new capital gains rules, renewed consideration is warranted with respect to alternate forms of tax efficient estate planning – such as a partnership freeze. A partnership freeze is a planning technique that has not been widely adopted historically. However, given the proposed capital gains regime under consideration by Parliament, its potential should be revisited in light of the changing tax landscape.
-
May 9, 2024 | 
mondaq.com | William J. Fowlis |Andrew Bateman
Since 2000, the capital gains inclusion rate under the
Income Tax Act (the "Tax Act") has been one-half
of the applicable capital gain. As a consequence, capital gains
during this period of time have generally been subject to tax at
50% of the tax rate applicable to regular income.
-
May 1, 2024 | 
lexology.com | William J. Fowlis |Andrew Bateman
Since 2000, the capital gains inclusion rate under the Income Tax Act (the “Tax Act”) has been one-half of the applicable capital gain. As a consequence, capital gains during this period of time have generally been subject to tax at 50% of the tax rate applicable to regular income.
-
Aug 10, 2023 | 
lexology.com | Andrew Bateman |Pierce Quaghebeur
Proactive planning to multiply access to the lifetime capital gains exemption (“LCGE”) for shares of a qualified small business corporation (“QSBC”) or qualified family farm property (“QFFP”) remains of ongoing interest to taxpayers and their family members that may be eligible to benefit. There is no apparent general opposition to such planning by the Canada Revenue Agency (“CRA”) where it is carefully implemented through a family trust.
-
Jun 12, 2023 | 
mondaq.com | Andrew Bateman |Pierce Quaghebeur
Prior to 2021, section 84.1 of the Income Tax Act
("Act") created a real impediment to a
tax-efficient succession of a family business from one generation
to the next, effectively penalizing a sale to a family member
compared to an arm's length third party from a tax perspective.
