Financial Matters

• Home Renovation Tax Credit: Time to Spend has Expired -
  Now the Paperwork Fun Begins! (Spring 2010)
• Keep the Cash Flowing - A Management Systems Perspective (Winter 2009)
  
• HST Implementation Measures - Prepayments (Winter 2009)
  
• Budgeting for the Harmonized Sales Tax (Winter 2009)
  
• And the Price is… (Winter 2009)
• Fair Taxation for Condominium Taxpayers (Winter 2009)
  
• HRTC and HST (Summer 2009)
• Condominiums and Municipal Taxation (Spring 2009)
• Condominium Accounting and Audit Guidelines (Spring 2009)
• Condominium Fees - How Low Can They Go? How High is Up? (Winter 2008)
• Condo Financing Options for an Environmental Retrofit (Spring 2008)
• Getting “Buy-in” to something “New” (Winter 2007)
  
• An Investment Plan is a Good Investment (Winter 2007)
• Avoiding Double Taxation for Common Amenity Units (Spring 2007)
• The Myth of Cents Per Square Foot (Spring 2007)
• Working With a Professional Financial Advisor (Spring 2006)
• Communicating Financial Issues in New Condominiums (Fall 2004)
• How to Relieve the Tension when your Ontario Condo Faces a Cash Shortfall (Summer 2004)
• Assessing Condominium Corporate Assets for Property Tax (Winter 2002)
• Special Assessments and How Can Your Realtor Help Protect You? (Fall 2002)
• Long Term Financing for Condominium Corporations (Spring 2002)
• Special Assessments: General Budget Procedure (Fall 2001)
• Investment Planning for Condominiums (Spring 2001)

Home Renovation Tax Credit: Time to Spend has Expired - Now the Paperwork Fun Begins! (Spring 2010)
by Armand Conant

Keep the Cash Flowing - A Management Systems Perspective (Winter 2009)
by Bill Thompson

HST Implementation Measures - Prepayments (Winter 2009)
by Brian Antman

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Budgeting for the Harmonized Sales Tax (Winter 2009)
by John AbedRabbo

And the Price is… (Winter 2009)
by Mary Kahn

Fair Taxation for Condominium Taxpayers (Winter 2009)
by Herbert Taylor

HRTC and HST (Summer 2009)
by John M.Warren

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Condominiums and Municipal Taxation (Spring 2009)
by Ernie Nityrai

Condominium Accounting and Audit Guidelines (Spring 2009)
by JohnWarren

Condominium Fees - How Low Can They Go? How High is Up? (Winter 2008)
by JohnWarren

Condo Financing Options for an Environmental Retrofit
by Graham Banks

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Getting “Buy-in” to something “New” (Winter 2007)
by Peter de Jager

An Investment Plan is a Good Investment (Winter 2007)
by Greg Holohan

Avoiding Double Taxation for Common Amenity Units
by J. Robert Gardiner, B.A. LL.B., ACCI, FCCI
A summary of an effort to establish an industry-wide precedent to avoid double taxation on both a Guest Unit and a residential unit in a condominium community.

The Myth of Cents Per Square Foot (Spring 2007)
by John Warren, CA
Using this calculation to compare condominiums is like using a chain saw
to sculpt a copy of a famous statue.

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Working With a Professional Financial Advisor (Spring 2006)
by Greg Holohan
Great returns are not the only concern in Reserve Fund investing; safety and liquidity are far more important considerations.

Communicating Financial Issues in New Condominiums (Fall 2004)
by John Warren, CA

The total of increased operating costs and required increased in reserve fund contributions can often necessitate significant increases in second year budgets of new condominiums. A wise Board will break the news to the owners as soon as possible. Communication cannot be stressed too often or too much.

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How to Relieve the Tension when your Ontario Condo Faces a Cash Shortfall (Summer 2004)
by Lisa Kay

If the new reserve provisions in the Condominium Act, 1998 are a good thing, why is there so much tension in the air? Industry experts estimate that up to 40% of Ontario condominium reserve funds are inadequate. Three available options: to defer, to assess or to borrow are examined in this article.

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Assessing Condominium Corporate Assets for Property Tax (Winter 2002)
By Howard Colt BA, CRA, MIMA

Drawing upon both the Condominium Act and the Assessment Act, author Howard Colt challenges the current thinking of what is assessable with respect to condominium units and how condominium properties should be valued for the purposes of municipal assessment and taxes.

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Special Assessments and How Can Your Realtor Help Protect You? (Fall 2002)
By: Dorothy Pestell

Author Dorothy Pestell takes a look at a unique scenario where a special assessment occurs during the purchase process and examines how a skilled realtor can help protect the buyer.

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Long Term Financing for Condominium Corporations (Spring 2002)
by Robin V.J. Scott, Corpfinance International Limited

What happens when your reserve fund study reveals that your corporations reserve fund is underfunded? Author Robin Scott provides details of one option - long term financing.

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Special Assessments: General Budget Procedure (Fall 2001)
by Craig Robson LL.B., MCarter Grespan Robson Bynon Thompson LLP

This article looks at the reasons for special assessments and the steps boards must take to ensure that they are following the proper procedures set out in the corporations bylaws to levy and collect the assessment. The benefits of keeping the owners informed throughout the process are also examined.

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Investment Planning for Condominiums (Spring 2001)
by Russ Bennett, Investors Group

One topic the new Bill 38 addresses is banking and investment management. This article will provide a brief review of the legislation, the management practices the bill implies, reserve fund investment planning and reasons these changes will improve condominium ownership.

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