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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

The taxman cometh: how receivers and trustees can avoid tax liability

  • Aird & Berlis LLP
  • -
  • Canada
  • -
  • March 19 2014

When determining whether a distribution of property should be made, the tax consequences not only for the taxpayer, but also for its legal

So I married an American . . .

  • Davis LLP
  • -
  • Canada, USA
  • -
  • March 13 2014

The good news is that it is definitely better than marrying an axe murderer, but there may be "issues". Cross-border couples - Canadian families that

Goin' South: planning to avoid unexpected southern exposure

  • Davis LLP
  • -
  • Canada, USA
  • -
  • March 13 2014

Two common concerns for Canadians who are thinking of regularly spending time in the United States are will they become subject to income tax or

Canadian budget 2014: measures impacting international private clients

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • March 11 2014

The Canadian Federal Budget was released on February 11, 2014. This update covers certain proposals which affect private clients. For a full update

Casting the net: unanswered questions about Canada’s new offshore tax whistleblowing program

  • Baker & McKenzie
  • -
  • Canada
  • -
  • February 28 2014

The Canada Revenue Agency recently introduced its Offshore Tax Informant Program (OTIP), which aims at protecting against international tax

Changes to the tax treatment of trusts and estates

  • McMillan LLP
  • -
  • Canada
  • -
  • February 14 2014

Budget 2014 proposes a number of changes to the taxation of trusts and estates under the Income Tax Act (Canada) (the "Tax Act") that will have a

Budget 2014: changes to the taxation of trusts and estates

  • WeirFoulds LLP
  • -
  • Canada
  • -
  • February 13 2014

The Canadian Federal Budget was tabled on February 11, 2014 and contains several important changes to the taxation of trusts and estates. We were