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Leaked documents suggest some taxpayers should consider voluntary disclosures

Borden Ladner Gervais LLP
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Canada
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May 16 2013

On April 3 2013 several media outlets, including the Canadian Broadcasting Corporation (CBC), revealed the existence of leaked financial documents

The ABCs of trusts

Fasken Martineau DuMoulin LLP
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Canada
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April 30 2013

A trust is a legal entity that exists separately in and of itself. A trust results from an act whereby a person, the settlor, transfers property from

Carrigan estate - leave to appeal denied

Heenan Blaikie LLP
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Canada
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March 28 2013

In November, 2012, Julie-Anne Cardinal wrote about the Ontario Court of Appeal's decision in Carrigan v. Carrigan Estate. In that case, the Court of

Budget 2013: proposed consultation on changes to the income tax rate applicable to trusts and estates

McMillan LLP
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Canada
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March 27 2013

Budget 2013 announced the Government's intention to consult on possible measures to eliminate the tax benefits that arise from taxing at graduated

Death and taxes: why business owners need to plan the succession of their estates and businesses

Stewart McKelvey
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Canada
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March 21 2013

Most people know what a final will is, but many don't think of it in its appropriate context, as one step of an entire estate plan. What is truly

We're not living together - she's just my housekeeper roommate girlfriend

Davis LLP
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Canada
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March 15 2013

The new Family Law Act comes into force on March 18, 2013. From this day on, couples who are not married but "cohabiting" or in a "marriage-like"

So I married an American ...

Davis LLP
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Canada, USA
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February 27 2013

The good news is that it is definitely better than marrying an axe muderer, but there may be "issues"

Estate litigation costs

Miller Thomson LLP
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Canada
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February 1 2013

It is trite law that costs are a wholly discretionary matter for the Court. This is confirmed by section 21 of the Court of Queen's Bench Act, RSA

New Year brings new certainty for U.S. estate, gift and generation-skipping transfer taxes

Cassels Brock & Blackwell LLP
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Canada, USA
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January 11 2013

The U.S. Congress rang in 2013 with a bang by passing The American Taxpayer Relief Act of 2012 (the "2012 Act") on New Year's Day. The 2012 Act has

Commentary on Drouin (Succession de) v. Lacasse what matters most, form or substance?

Fasken Martineau DuMoulin LLP
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Canada
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January 9 2013

Comments on a decision in which the Superior Court is apprised of a motion for the probate of a change to a will apparently signed by the testator and

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Search results

Leaked documents suggest some taxpayers should consider voluntary disclosures

The ABCs of trusts

Carrigan estate - leave to appeal denied

Budget 2013: proposed consultation on changes to the income tax rate applicable to trusts and estates

Death and taxes: why business owners need to plan the succession of their estates and businesses

We're not living together - she's just my housekeeper roommate girlfriend

So I married an American ...

Estate litigation costs

New Year brings new certainty for U.S. estate, gift and generation-skipping transfer taxes

Commentary on Drouin (Succession de) v. Lacasse what matters most, form or substance?

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