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Results 1 to 5 of 5



Changes to the Principal Residence Exemption

Canada - November 18 2016 In Canada, the sale of capital property, which includes real estate, for an amount greater than its cost will result in a capital gain, 50% of which…

Co-authors: Elise M. Pulver.


Planning to Reduce Estate Administration Tax

Canada - May 3 2016 When a person resident in Ontario dies and is the sole owner of property (like funds in a bank account, investments with a broker, or real estate)…

Co-authors: Elise M. Pulver.


Update on Taxation of Estate Plans

Canada - December 8 2015 On January 1, 2016, new tax rules relating to certain types of trusts come into force. These new rules will eliminate some of the advantages of using…

Co-authors: Marni Pernica.


Tax news flash - uncertain times for trusts

Canada - September 20 2011 Just when we think our estate freeze shares are safe from Family Law Act claims because the appellate court overturned the trial decision in MacNamee v MacNamee, and found that the gift of the shares was a valid gift, the same Court of Appeal has released a very short decision which could have far-reaching effects on the validity of trusts, especially after the Antel.


Common-law spouses now making property claims

Canada - March 3 2011 The Supreme Court of Canada (SCC) released a 7-0 decision in Kerr v. Baranow, [2011] S.C.J. No. 10 and its companion case, Vanasse v. Seguin, dealing with claims by common-law spouses on the basis of unjust enrichment.