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CRA publishes FATCA guidance for Canadian entities

  • Stikeman Elliott LLP
  • -
  • Canada, USA
  • -
  • July 3 2014

The Canada Revenue Agency (CRA) on June 23, 2014 posted much anticipated guidance for Canadian entities that could find themselves subject to the

Oversight or fiduciary managers

  • McCarthy Tétrault LLP
  • -
  • Canada, USA
  • -
  • June 30 2014

There is a new kid on the block. Some employers sponsoring large andor multiple registered pension plans (RPPs) have recently begun outsourcing most

New registration requirements for commercial trusts

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • June 27 2014

On July 1, 2014, certain provisions of Bill 128, An act to enact the Money-Services Business Act and to amend various legislative provisions (the

IRS publishes instructions for FATCA form W-8BEN-E

  • Stikeman Elliott LLP
  • -
  • Canada, USA
  • -
  • June 26 2014

The long awaited instructions for Form W-8BEN-E, Certification of Foreign Status of Beneficial Owner for United States Tax Withholding (Entities

Step Canada: CRA provides update on audit activities

  • Dentons
  • -
  • Canada
  • -
  • June 20 2014

The Society of Trust and Estate Practitioners (STEP Canada) held its 16th annual national conference on June 16-17 in Toronto. As it has in previous

IRS foreign financial institution list search up and running

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • June 3 2014

As we've discussed previously, under the Inter-Governmental Agreement signed between Canada and the U.S. relating to FATCA, non-exempt Canadian

Trust & estate planning update: new reporting requirements

  • McLeod Law LLP
  • -
  • Canada
  • -
  • April 10 2014

Legislative changes announced in early 2013, and in the 2013 and 2014 Federal Budgets have resulted in new reporting requirements and changes to

Does the federal pension deemed trust outrank a perfected security interest in the context of CCAA proceedings? The Superior Court of Québec weighs in

  • Lavery de Billy LLP
  • -
  • Canada
  • -
  • April 3 2014

In the last few years, pension deemed trust issues have been a subject of debate before the courts. The Supreme Court of Canada itself addressed some

Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 23

  • Lavery de Billy LLP
  • -
  • Canada
  • -
  • March 27 2014

First, the 2014 Federal Budget Plan (the “Budget”) ends the possibilities for splitting the income of trusts and partnerships in respect of business

A fix for paragraph 85(1)(f) of the Family Law Act?

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • March 24 2014

British Columbia practitioners were shocked by paragraph 85(1)(f) of the Family Law Act (British Columbia), which was brought into force on March 18