Michael Olaseni

Make sure clients don’t accidentally run afoul of the attribution rules Splitting income between family members can reduce taxes payable by the entire family, especially if members are in different tax brackets. Tax legislation, however, limits this opportunity through attribution rules that result in income, and in some cases, capital gains, being taxed to the […]

What Is Return on Investment (ROI)? Return on Investment (ROI) is a performance measure used to evaluate the efficiency of an investment or compare the efficiency of a number of different investments. ROI tries to directly measure the amount of return on a particular investment, relative to the investment’s cost. To calculate ROI, the benefit

Diversification is a risk management strategy that mixes a wide variety of investments within a portfolio. A diversified portfolio contains a mix of distinct asset types and investment vehicles in an attempt at limiting exposure to any single asset or risk. The rationale behind this technique is that a portfolio constructed of different kinds of

The internal rate of return (IRR) is a metric used in capital budgeting to estimate the profitability of potential investments. The internal rate of return is a discount rate that makes the net present value (NPV) of all cash flows from a particular project equal to zero. IRR calculations rely on the same formula as

Equity is known as shareholders’ equity which represents the amount of money that would be returned to a company’s shareholders if all of the assets were liquidated and all of the company’s debt was paid off. Equity is found on a company’s balance sheet and is one of the most common financial metrics employed by

A dividend is the distribution of reward from a portion of the company’s earnings and is paid to a class of its shareholders. Dividends are decided and managed by the company’s board of directors, though they must be approved by the shareholders through their voting rights. Dividends can be issued as cash payments, as shares

COVID-19 Economic Response Plan The Government of Canada recently announced fiscal measures to help Canadians during this global pandemic period. This newsletter summarizes some of the key measures put in place to combat the effects of the pandemic on our everyday lives as we once knew it. Support For Individuals and Families Increasing the Canada