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Results: 1-10 of 214

Changes to charitable donation rules for estates

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 17 2015

On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the “Tax

Changes to the use of life interest trusts

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 11 2015

On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax

Loss of graduated rates, GREs and QDTs

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 3 2015

On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax

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

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

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

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