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From the Source with Frankie and Sarah

Frankie Loreto, Sarah Netley
Canada
Baker Tilly Canada
Taxation In Canada
Canada Federal Budget 2025
Cross-Border Tax
Federal Budget
Shareholders' Agreement
Ontario Business Corporations Act
Farm Taxation
Canada Revenue Agency (CRA)
Taxable Canadian Property
Taxation Of Estates In Canada
Foreign Affiliate Rules (FAPI)
Arcadian Group
Farm Property Rollover
Real Estate
Cross-Border Expansion
Canada Revenue Agency
Non-Resident Withholding Tax
Non-Resident Beneficiaries

Welcome to From the Source with Frankie and Sarah from Baker Tilly KDN. In this podcast, we provide a place for business owners and entrepreneurs to get the facts they need to understand and overcome their tax planning challenges. Join us for this journey as Frankie Loreto and Sarah Netley draw from years of expertise and guest experts to help make complex tax planning concepts make sense. Baker T... more

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Artwork for From the Source

Latest Episodes

Planning to build, purchase, or expand a manufacturing facility? Proposed Canadian tax changes could create a meaningful opportunity for eligible businesses, but understanding the rules before making a major investment is essential.

In this episode... more

What actually changed in the Spring Economic Update, and what just sounds important? This episode breaks down what matters, what doesn’t, and where business owners should actually be paying attention.

In this episode, Frankie and Sarah are joined b... more

What actually qualifies as a “farm” for tax purposes, and why does it matter more than most people think?

In this episode, Frankie and Sarah are joined by Bud Arnold, Tax Partner at Baker Tilly, to continue their conversation on Canadian farming ta... more

Farm succession planning is not just about who gets the land; it is about how to transfer it without creating an unmanageable tax bill. This episode explains why farm property is treated differently under the Income Tax Act and how those differences ... more

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Recent Guests

Becca Adrian
National Tax Manager
Baker Tilly Canada Cooperative
Episode: Spring Economic Update 2026 (Ep. 38)
Bud Arnold
Tax partner with specialization in agriculture and farming
Baker Tilly Elora
Episode: What Qualifies as a Farm for Tax Purposes? With Bud Arnold (Ep. 37)
Jamie Lee
Tax manager at Baker Tilly Cadian (farm tax specialist)
Baker Tilly KDN
Episode: Farm Transfers Under the Income Tax Act: Planning for the Next Generation (Ep. 36)
Denise Branton
Attorney, Byron Law
Byron Law
Episode: Beyond Trust: Protecting Your Business with a Shareholder Agreement (Ep. 35)
Deanna Cregg
Partner with Arcadian Group
Arcadian Group
Episode: How Physicians Can Build Wealth Through Smart Tax Structures with Deanna Cregg (Ep. 34)
David Downie
Partner, cross-border tax specialist
Baker Tilly Nova Scotia
Episode: What Canadian Businesses Get Wrong When Expanding to the U.S. with David Downie (Ep. 33)
Rosa Maria Iuliano
Tax partner with Baker Tilly Ottawa office; expert on federal budgets and budget lockups
Baker Tilly Ottawa
Episode: Inside the 2025 Federal Budget with Rosa Maria Iuliano (Ep. 32)
Julianne McLaren
Fellow CPA and partner with the Ottawa office
Baker Tilly KDN
Episode: Non-Resident Beneficiaries? Here’s Where Estate Taxes Get Complicated (Ep. 31)
Ben Lloyd
CEO of Baker Tilly Canada
Baker Tilly Canada
Episode: Expanding Internationally: Insights for Canadian Businesses (Ep. 29)

Hosts

Frankie Loreto
Host and practitioner with Baker Tilly KDN LLP; co-host and subject-matter expert in tax planning
Sarah Netley
Co-host and show host with Baker Tilly KDN LLP; expert in tax planning and advising clients

Reviews

5.0 out of 5 stars from 23 ratings
  • Timely info

    Sarah and Frankie do a great job of communicating info in a digestible and concise manner. Great job my friends!

    Apple Podcasts
    5
    Nubs 24572
    Canada2 years ago
  • Making something complicated simple

    Woazah! This team is incredible! I could listen to the two of them all day. This is the perfect way to stead abreast of tax technical, whether it is or isn't your forte. Way to go Baker Tilly KDN, Frankie and Sarah.

    Apple Podcasts
    5
    megalizzy
    Canada3 years ago

Listeners Say

Key themes from listener reviews, highlighting what works and what could be improved about the show.

high-quality guests and solid real-world examples that help translate policy into planning.
concise, well-structured discussions that respect listeners' time.
Clear, digestible tax insights that stay practical for business owners.

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Talking Points

Recent interactions between the hosts and their guests.

Immediate Expensing and Tax Changes for Manufacturers with Rebecca Adrian (Ep. 39)
Q: Could you go over the qualifications for immediate expensing for manufacturing and processing facilities?
Becca walks through the eligibility: the property must be located in Canada, acquired after November 3, 2025, included in Class 1, with no prior deductions having been taken; at least 90% of the floor space must be used for manufacturing when ready for use and when claiming the deduction; there is a transitional rule for projects in progress with no prior deductions, and careful consideration is needed for mixed-use properties to determine whether the space qualifies.
Building Stronger Connections and Fostering Leadership with Terri Holowath (Ep. 27)
Q: What has been Terri's top priority since becoming chair of Baker Tilly Canada?
Terri highlights increasing collaboration between independent offices, expanding the Baker Tilly platform while preserving local autonomy, and growing the firm's shared culture through the Baker Tilly Way.
How Physicians Can Build Wealth Through Smart Tax Structures with Deanna Cregg (Ep. 34)
Q: How does spousal share ownership work and why is it beneficial?
Spouses can hold non-voting shares, enabling income splitting during career and retirement, which can be especially beneficial when the spouse is in a lower tax bracket, reducing overall family tax burden.
How Physicians Can Build Wealth Through Smart Tax Structures with Deanna Cregg (Ep. 34)
Q: When is the right time for doctors to consider incorporating?
Incorporation is most advantageous when doctors have enough cash to retain income inside the corporation, allowing deferral of personal tax and the opportunity to fund investments for retirement at a lower rate.
Spring Economic Update 2026 (Ep. 38)
Q: Can you give a quick high-level overview of what changes might affect practitioners day-to-day, especially around the dividend suspension rules?
Becca walks through the mechanics of the dividend suspension regime, highlighting how it affects timing of refunds between related corporations, the administrative tracking required, and the potential cost/benefit for medium-sized enterprises, while noting the lack of granular guidance in this update.

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Frequently Asked Questions About From the Source

What is From the Source about and what kind of topics does it cover?

A practical, practitioner-focused show that helps business owners and professionals navigate Canadian tax planning and advisory issues. Episodes combine clear explainers of current tax policy with real-world scenarios—from spring updates and farm taxation to shareholder agreements and physician structures—delivered by in-house experts and guest specialists. The format blends accessible narration with concrete takeaways, making complex rules easier to apply in day-to-day planning.

Noteworthy aspects include deep dives into timely policy changes, emphasis on planning ahead (noting pitfalls and compliance considerations), and a strong network of practitioners from a leading accounting firm. This makes it particularly valuable for listeners wh... more

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2. Cyrus Says
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From the Source launched 3 years ago and published 39 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.

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What guests have appeared on From the Source?

Recent guests on From the Source include:

1. Becca Adrian
2. Bud Arnold
3. Jamie Lee
4. Denise Branton
5. Deanna Cregg
6. David Downie
7. Rosa Maria Iuliano
8. Julianne McLaren

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