Canadian Tax Podcast 026: Medical dues; Non-capital losses; Add spouse to title;

Canadian Tax Podcast for the week of November 30, 2021. This week we cover:

  • Bill C-2;
  • Remote Work;
  • CRA’s Cryptocurrency guide;
  • Digital Service Tax;
  • Deducting medical dues from multiple Provinces;
  • Application of non-capital losses;
  • Adding a spouse to house title;


“This is the Canadian Tax Podcast, Episode # 026, hosted by me, Cameron Ware. Good morning”


  1. “Happy Tuesday, it is the week of November 30, 2021. We’ll start with the news.

ITEM [1] – New COVID-19 AID Bill-c2 to support businesses and workers

[ITEM 2] – The Need for Canada to address payroll barriers article

  • Working remotely big thing lately.
  • Nearly 2/3 of Canadian employers were hire or open to hire remote employees across Canada, and 1/3 even said they would be open to hiring international employee.
  • Issue here is tax reporting. Report by PWC says the tax reporting complexity is stalling hiring.
  • One suggestion was to nix the T2200 form;
  • Another was aligning Province of Employment with Province of Residence, and not where the employer is located.

[ITEM 3] – Tax and Cryptocurrencies in canada

[ITEM 4] – Liberals move ahead with Digital Service tax

  • Liberals are moving ahead with a digital services tax targeting tech giants.
  • Potentially bringing in 3.4 billion over 5 years.
  • BUT: Remember the OECD “minimum tax” agreement? = Might make the proposed Netflix Tax irrelevant.
  • At present: Canada says they won’t phase in the OECD minimum tax til 2024, but it will be retroactive to 2022. In interim, Digital Services tax has go-ahead from Ottawa.
  • US is grumpy about the Digital Services tax.


  • Out of Province membership dues question
    • [Question]
    • Physician living in Ontario but travels to BC each month to practice. Would membership fees be deductible?
    • Short answer: Yes
  • Non-capital loss balance
    • [Question]
    • How do use non-capital loss and how long can it be carried?
    • Back 3 years/Forward 20 years
  • Adding a spouse on house title
    • [Question]
    • When refinancing a rental property to include spouse, will it trigger capital gains?
    • SS 73(1) assumed tsf’d at cost. Trap: Attribution.

That will wrap things up for today. Like always, if you have any questions, send them to, or find us on twitter:  

This is Canadian Tax Podcast, thanks for listening. 

Leave a Reply

Your email address will not be published. Required fields are marked *