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	<title>American Business Owner Magazine &#187; Tax &amp; IRS</title>
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		<title>The Canadian General Anti-Avoidance Rule</title>
		<link>http://www.americanbusinessownermag.com/2012/01/the-canadian-general-anti-avoidance-rule/</link>
		<comments>http://www.americanbusinessownermag.com/2012/01/the-canadian-general-anti-avoidance-rule/#comments</comments>
		<pubDate>Mon, 30 Jan 2012 21:42:12 +0000</pubDate>
		<dc:creator>Paul Anderson</dc:creator>
				<category><![CDATA[Tax & IRS]]></category>
		<category><![CDATA[Canada Revenue Agency]]></category>
		<category><![CDATA[Canada Tax]]></category>
		<category><![CDATA[CRA]]></category>
		<category><![CDATA[GAAR]]></category>
		<category><![CDATA[Income Tax Act]]></category>
		<category><![CDATA[Section 245]]></category>

		<guid isPermaLink="false">http://www.americanbusinessmag.com/?p=1335</guid>
		<description><![CDATA[Rule: Canadians must tax plan now! It is absolutely essential that small business owners in Canada tax plan now. Why you may ask? Because Section 245 of the Income Tax Act could end up costing the owner literally millions because it allows the Canada Revenue Agency to cancel last minute tax planning. A small business [...]]]></description>
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		<title>IRS Disaster Assistance</title>
		<link>http://www.americanbusinessownermag.com/2011/12/irs-disaster-assistance/</link>
		<comments>http://www.americanbusinessownermag.com/2011/12/irs-disaster-assistance/#comments</comments>
		<pubDate>Wed, 28 Dec 2011 16:55:33 +0000</pubDate>
		<dc:creator>Marie ODonnell</dc:creator>
				<category><![CDATA[Tax & IRS]]></category>
		<category><![CDATA[Disaster]]></category>
		<category><![CDATA[Robert T. Stafford Disaster Relief and Emergency Assistance Act]]></category>

		<guid isPermaLink="false">http://www.americanbusinessmag.com/?p=1284</guid>
		<description><![CDATA[A “disaster” is defined in one dictionary as “a calamitous event, especially one occurring suddenly and causing great loss of life, damage, or hardship, such as a flood, or an airplane crash.” The word “disaster” cannot convey the mental and physical anguish that results from such a “calamitous event.” During times of widespread disaster, people [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Plan Ahead</title>
		<link>http://www.americanbusinessownermag.com/2011/09/plan-ahead/</link>
		<comments>http://www.americanbusinessownermag.com/2011/09/plan-ahead/#comments</comments>
		<pubDate>Tue, 06 Sep 2011 15:07:56 +0000</pubDate>
		<dc:creator>Elizabeth Fullington</dc:creator>
				<category><![CDATA[Tax & IRS]]></category>
		<category><![CDATA[Estate Plan]]></category>
		<category><![CDATA[Estate Planning]]></category>
		<category><![CDATA[Estate Tax Law]]></category>
		<category><![CDATA[Federal Estate Tax]]></category>

		<guid isPermaLink="false">http://www.business-ownermagazine.com/?p=1144</guid>
		<description><![CDATA[Do you trust the government enough&#8230; to do your estate planning? Lindsay Lohan in (and out of and back in) rehab, Charlie Sheen’s party life, the economy on the upswing, the economy on the downturn&#8230; In light of all of these stories, it’s easy to overlook the significant changes in the federal estate tax law [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Using The Canadian Family Trust For Real Tax Savings</title>
		<link>http://www.americanbusinessownermag.com/2011/04/using-the-canadian-family-trust-for-real-tax-savings/</link>
		<comments>http://www.americanbusinessownermag.com/2011/04/using-the-canadian-family-trust-for-real-tax-savings/#comments</comments>
		<pubDate>Tue, 05 Apr 2011 14:33:16 +0000</pubDate>
		<dc:creator>Paul Anderson</dc:creator>
				<category><![CDATA[Tax & IRS]]></category>
		<category><![CDATA[Canada]]></category>
		<category><![CDATA[Canadian]]></category>
		<category><![CDATA[Capital Gains Planning]]></category>
		<category><![CDATA[CRA]]></category>
		<category><![CDATA[Cаnаdа Revenue Аgency]]></category>
		<category><![CDATA[Family Trust]]></category>
		<category><![CDATA[Income Splitting]]></category>
		<category><![CDATA[Inсоme Tаx Асt]]></category>
		<category><![CDATA[Practicalities]]></category>
		<category><![CDATA[Саpitаl Gаins Splitting]]></category>

		<guid isPermaLink="false">http://www.business-ownermagazine.com/?p=843</guid>
		<description><![CDATA[Canadian family trusts have become part of Canadian folklore as this famous family has one and that famous family has one. We have all heard people say, &#8220;Everybody is using one and it&#8217;s paying for private school and university.” But, what is it? A Canadian family trust is an arrangement whereby an individual may allow [...]]]></description>
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		<slash:comments>4</slash:comments>
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		<title>Slouching Towards Federal Gomorrah But Looking For Private Paradise</title>
		<link>http://www.americanbusinessownermag.com/2011/03/slouching-towards-federal-gomorrah-but-looking-for-private-paradise/</link>
		<comments>http://www.americanbusinessownermag.com/2011/03/slouching-towards-federal-gomorrah-but-looking-for-private-paradise/#comments</comments>
		<pubDate>Tue, 22 Mar 2011 18:57:10 +0000</pubDate>
		<dc:creator>Andrew Corbett</dc:creator>
				<category><![CDATA[Tax & IRS]]></category>
		<category><![CDATA[Economy]]></category>
		<category><![CDATA[Keynesian]]></category>
		<category><![CDATA[Recession]]></category>

		<guid isPermaLink="false">http://www.business-ownermagazine.com/?p=834</guid>
		<description><![CDATA[As the shadowy fingers of a double-dip recession tighten their embrace on the United States, Washington is attempting to turn on the lights by trumpeting its usual litany of Keynesian remedies. You can hardly read your favorite newspaper without seeing some new governmental proposal. Akin to a Neanderthal discovering fire, Congress is clumsily thumbing through [...]]]></description>
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		<slash:comments>4</slash:comments>
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		<title>Navigating The Tax Policy Maze</title>
		<link>http://www.americanbusinessownermag.com/2011/03/navigating-the-tax-policy-maze/</link>
		<comments>http://www.americanbusinessownermag.com/2011/03/navigating-the-tax-policy-maze/#comments</comments>
		<pubDate>Tue, 01 Mar 2011 16:04:11 +0000</pubDate>
		<dc:creator>Amy Smithka</dc:creator>
				<category><![CDATA[Tax & IRS]]></category>
		<category><![CDATA[Depreciation]]></category>
		<category><![CDATA[Hiring Incentives to Restore Employment Act]]></category>
		<category><![CDATA[IRC]]></category>
		<category><![CDATA[President Obama]]></category>
		<category><![CDATA[Write Off]]></category>

		<guid isPermaLink="false">http://www.business-ownermagazine.com/?p=818</guid>
		<description><![CDATA[As 2010 draws to a close, President Obama has proposed to extend and increase bonus depreciation through the end of the 2011 tax year, retroactive to September 8, 2010. This latest proposal is the most aggressive yet, allowing businesses of all sizes to write off 100 percent of their new investment in plants and equipment [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Who Wouldn’t Mind An Interest-Free Loan?</title>
		<link>http://www.americanbusinessownermag.com/2011/02/who-wouldn%e2%80%99t-mind-an-interest-free-loan/</link>
		<comments>http://www.americanbusinessownermag.com/2011/02/who-wouldn%e2%80%99t-mind-an-interest-free-loan/#comments</comments>
		<pubDate>Tue, 15 Feb 2011 15:01:07 +0000</pubDate>
		<dc:creator>Craig Koop</dc:creator>
				<category><![CDATA[Tax & IRS]]></category>
		<category><![CDATA[Asset Protection]]></category>
		<category><![CDATA[Cash Flow]]></category>
		<category><![CDATA[Interest Expenses]]></category>
		<category><![CDATA[Tax Deferred Retirement Vehicles]]></category>

		<guid isPermaLink="false">http://www.business-ownermagazine.com/?p=805</guid>
		<description><![CDATA[The importance of tax deferred retirement vehicles (and tax deferrals in general) and how they can positively effect your retirement and your business. One of the most important considerations in tax planning is not just the avoidance or elimination of your current income tax obligation, but also the calculated deferral of what would otherwise be [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>The Gathering Storm</title>
		<link>http://www.americanbusinessownermag.com/2010/04/the-gathering-storm/</link>
		<comments>http://www.americanbusinessownermag.com/2010/04/the-gathering-storm/#comments</comments>
		<pubDate>Wed, 14 Apr 2010 16:54:55 +0000</pubDate>
		<dc:creator>Chris Wallis</dc:creator>
				<category><![CDATA[Tax & IRS]]></category>
		<category><![CDATA[Deficit]]></category>
		<category><![CDATA[Economic Stimulus Package]]></category>
		<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[Tax Increase]]></category>

		<guid isPermaLink="false">http://www.business-ownermagazine.com/?p=477</guid>
		<description><![CDATA[&#8220;I am not afraid of the storms for I am learning how to sail my ship.&#8221; &#8211; Louisa May Alcott Longtime residents of coastal areas know very well to prepare for a hurricane long before the first raindrops fall, the winds reach dangerous speeds and the storm surge approaches. They board up windows, prepare food [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>What’s The Best Structure For My Company?</title>
		<link>http://www.americanbusinessownermag.com/2010/04/what%e2%80%99s-the-best-structure-for-my-company/</link>
		<comments>http://www.americanbusinessownermag.com/2010/04/what%e2%80%99s-the-best-structure-for-my-company/#comments</comments>
		<pubDate>Mon, 12 Apr 2010 16:32:35 +0000</pubDate>
		<dc:creator>Elizabeth Fullington</dc:creator>
				<category><![CDATA[Tax & IRS]]></category>
		<category><![CDATA[C Corp]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[LLC]]></category>
		<category><![CDATA[S Corp]]></category>
		<category><![CDATA[Sole Proprietorship]]></category>

		<guid isPermaLink="false">http://www.business-ownermagazine.com/?p=467</guid>
		<description><![CDATA[As you may know, there are different types of entities: the limited liability company (LLC), the corporation (subchapter S or C), the sole proprietorship and the partnership. What’s the best one? To put it simply, none of them. If there was one perfect entity, then every business would be structured identically. No single entity produces [...]]]></description>
		<wfw:commentRss>http://www.americanbusinessownermag.com/2010/04/what%e2%80%99s-the-best-structure-for-my-company/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<title>Maintaining Proper Minute Books &amp; Corporate Records &#8211; A Canadian Perspective</title>
		<link>http://www.americanbusinessownermag.com/2010/04/maintaining-proper-minute-books-corporate-records-a-canadian-perspective/</link>
		<comments>http://www.americanbusinessownermag.com/2010/04/maintaining-proper-minute-books-corporate-records-a-canadian-perspective/#comments</comments>
		<pubDate>Thu, 08 Apr 2010 14:29:53 +0000</pubDate>
		<dc:creator>Paul Anderson</dc:creator>
				<category><![CDATA[Tax & IRS]]></category>
		<category><![CDATA[Corporate Records]]></category>
		<category><![CDATA[Minute Book]]></category>
		<category><![CDATA[recordkeeping]]></category>
		<category><![CDATA[Tax Audit]]></category>

		<guid isPermaLink="false">http://www.business-ownermagazine.com/?p=451</guid>
		<description><![CDATA[The following article contains substantial contributions from Donna Kubota and Sandra Corrigan—they provide invaluable contribution in the practice of Ontario law. This article focuses on the need for owners of small- and medium-sized companies to ensure their minute books are up-to-date. Though the author specializes in Ontario law, the principles of proper recordkeeping apply throughout [...]]]></description>
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		<slash:comments>7</slash:comments>
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