We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 195

Registration requirements for trusts operating a commercial enterprise only one month left to comply

  • McMillan LLP
  • -
  • Canada
  • -
  • August 1 2014

On July 1st, 2014, amendments to an Act respecting the legal publicity of enterprises (the “Act”) came into force, requiring the registration of

Check your bequests - deemed resident trust rules may apply

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada
  • -
  • July 23 2014

The breadth of the rules in section 94 of the Income Tax Act (Canada) (the "Act"), which may apply to deem what would otherwise be a non-resident

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