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Results: 1-10 of 209

A year in review: the far reach of the IRS in Canada Foreign Account Tax Compliance Act

  • WeirFoulds LLP
  • -
  • Canada, USA
  • -
  • January 23 2015

The Foreign Account Tax Compliance Act (“FATCA”) was enacted by the United States Congress in order to deal with non-compliance by US taxpayers

Important amendments to Ontario’s Estate Administration Tax Act

  • WeirFoulds LLP
  • -
  • Canada
  • -
  • January 21 2015

Back in 2012, we published an article forewarning about the proposed changes to the Estate Administration Tax Act in Bill 173 (Better Tomorrow for

New Income Tax Folio S6-F1-C1: Residence of a Trust or Estate

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • January 12 2015

Effective September 19, 2014, the Canada Revenue Agency (the "CRA") released a new Income Tax Folio on the Residence of a Trust or Estate. This

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