Year End Tax Planning

As the end of the year approaches, it is time once again to turn your attention to income tax planning. If you act fast, many personal and business tax planning opportunities are available before the year-end.

Special Interest Purchasers - Will they pay more and how much?

When determining the Fair Market Value of a business, a valuator will normally address the possible existence of special interest purchasers or strategic buyers in the marketplace who would possibly pay a premium over and above the stand alone value of the business.

How to Deal with Working Capital when Purchasing a Business

Although the Working Capital adjustment can be a material component of the total purchase price of a business, the mechanics of calculating this adjustment are often misunderstood and can create unnecessary tension between Buyer and Seller.

Withholding Tax on Interest Payments

Last March the Federal budget included what amounted to an update on the status of the talks between Canadian and US authorities regarding the Canada-U.S. Tax Convention.

DMCT LLP would like to congratulate our newest graduates on their successful completion of the 2007 UFE, the final study step on their way to becoming Chartered Accountants.

· Chris Caruso

· Shin Yee Kathie Li

· Michael Luk

· Graham Markham

· Sherali Naseer

· Jane Shi

· Jean Yu