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Increase of the capital gains inclusion rate from June 25, 2024
26 June 2024
1 min read

Increase of the capital gains inclusion rate from June 25, 2024

An increase to the capital gains inclusion rate applies to capital gains and losses from June 25, 2024. For corporations and trusts, the rate is increased from one-half to two-thirds. For individuals, the inclusion rate is one-half of the first $250,000 and two-thirds of the remaining capital gain or loss. The By Lawyers publications have been updated to reflect these changes.
All jurisdictions Business and Franchise +5
Library Of Precedents For Small Business Clients
10 May 2021
1 min read

Library Of Precedents For Small Business Clients

A folder of new precedents for clients who are commencing or operating small businesses has been added to the Purchase of Business, Companies and Partnerships guides. The new library of precedents provides a suite of documents which practitioners can provide to their clients who own and operate small businesses, to assist them with the day-to-day running. These documents can be provided to clients both when they are setting up or purchasing a new business and when required for existing businesses. The documents are general in nature so they can be customised and amended as required for the needs of different clients. The precedents are designed to apply across various sectors, whether traditional storefront retail or online and whether supplying products or services. These new precedents are: Agreement for supply of goods and services Credit application Data protection policy for a business Dispatch and delivery policy Director guarantee Liability waiver and consent Returns and refunds policy Example tax invoice Terms of trade Website terms of use for advertising and booking personal services Website terms of use for downloadable online products Website terms of use for physical products The new If required - Library of precedents for small business clients folder is located in: Purchase of Business matter plan - in folder H. Mid-transaction Companies matter plan – in folder B. Setting up a company Partnerships matter plan – in folder D. General business This practical material was added to these existing By Lawyers publications in response to requests and suggestions from By Lawyers users. The precedents provide practitioners with additional tools so they can better assist their clients with all aspects of their business. We invite you to explore these new precedents. Comments and feedback are always welcomed.
Business and Franchise Companies +2
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