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Results: 1-10 of 206

Applications for leave to appeal dismissed- 18 December

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • December 18 2014

On appeal from the judgment of the Court of Appeal for British Columbia pronounced August 5, 2014. The applicant and several other people attacked

Applications for leave to appeal dismissed - 4 December 2014

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • December 4 2014

The applicant was charged with fraud and with use of a forged document. These offences arose when the applicant deposited a forged cheque for $105

CRA confirms a non-beneficiary can be a majority-interest beneficiary

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • December 4 2014

In 2014-0534841C6, the CRA commented on the definition of majority-interest beneficiary in subsection 251.1(3) of the Income Tax Act. The CRA is of

Testamentary trusts: proposed amendments could upset the applecart

  • Robinson Sheppard Shapiro
  • -
  • Canada
  • -
  • December 2 2014

Trusts are commonly used in estate planning, both as guidelines for the management of the estate and as a tax-effective vehicle. Recently proposed

International regulatory update - 10 14 November 2014

  • Clifford Chance LLP
  • -
  • Canada, European Union, Germany, Global, Hong Kong, Poland
  • -
  • November 18 2014

The EU Council has adopted the regulation on key information documents for packaged retail and insurance-based investment products (PRIIPS). The

Brent Kern Family Trust: FCA dismisses appeal

  • Dentons
  • -
  • Canada
  • -
  • November 17 2014

In Brent Kern Family Trust v. The Queen (2014 FCA 230), the Federal Court of Appeal dismissed the taxpayer’s appeal with reasons delivered from the

Department of Finance releases draft legislation to implement changes to charitable bequests

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • September 30 2014

On August 29th, the Department of Finance released draft legislation to implement changes proposed in the 2014 Budget with respect to charitable

Bare trusts and beneficial owners' agreements in commercial real estate financings

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • September 25 2014

Separation of legal and beneficial ownership of real property is common in the commercial real estate context and a lender must take certain steps to

New rules on commercial trust registration

  • Robinson Sheppard Shapiro
  • -
  • Canada
  • -
  • September 22 2014

Did you know that trusts carrying on a commercial enterprise in Quebec must now be registered? Here is a brief look at those new rules. Compliance As

Bulletin trimestriel d’information juridique à l’intention des professionnels de la comptabilité, de la gestion et des finances, Numéro 25

  • Lavery de Billy LLP
  • -
  • Canada
  • -
  • September 19 2014

Bien que le Plan budgétaire fédéral 2014 ait restreint certaines mesures de planification fiscale familiale impliquant des fiducies entre vifs, la