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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

Bare trusts and beneficial owners' agreements in commercial real estate financings

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • September 25 2014

Separation of legal and beneficial ownership of real property is common in the commercial real estate context and a lender must take certain steps to

New rules on commercial trust registration

  • Robinson Sheppard Shapiro
  • -
  • Canada
  • -
  • September 22 2014

Did you know that trusts carrying on a commercial enterprise in Quebec must now be registered? Here is a brief look at those new rules. Compliance As

Bulletin trimestriel d’information juridique à l’intention des professionnels de la comptabilité, de la gestion et des finances, Numéro 25

  • Lavery de Billy LLP
  • -
  • Canada
  • -
  • September 19 2014

Bien que le Plan budgétaire fédéral 2014 ait restreint certaines mesures de planification fiscale familiale impliquant des fiducies entre vifs, la

FATCA, constitutionality, and Canadian sovereignty

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • August 22 2014

On August 11, two women filed a lawsuit against the federal government claiming that certain legislation enacted in response to the Foreign Account

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