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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.