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Results: 1-10 of 79

Leaked documents suggest some taxpayers should consider voluntary disclosures

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 16 2013

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

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

  • McMillan LLP
  • -
  • Canada
  • -
  • 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
  • -
  • Canada
  • -
  • 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

So I married an American ...

  • Davis LLP
  • -
  • Canada, USA
  • -
  • February 27 2013

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

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

What you need to know: changes to Ontario’s Estate Administration Tax Act

  • WeirFoulds LLP
  • -
  • Canada
  • -
  • December 4 2012

The holiday season offers a rare opportunity for family members to come together to discuss important issues, including the often uncomfortable topic of estate planning

Province of Ontario goes looking for tax revenue identifies estates as source

  • Sotos LLP
  • -
  • Canada
  • -
  • November 30 2012

Effective as of January 1, 2013 changes to the Ontario Estate Administration Tax Act (the “Act”) are being implemented which will elevate the obligations and the commensurate risks for individuals making an Application for either a Certificate of Appointment of Estate Trustee with a Will or a Certificate of Appointment of Estate Trustee without a Will (where a testator has died intestate

The reputational risk side of aggressive tax avoidance

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • November 23 2012

Like most full time tax lawyers, I spend some of my time counseling clients interested in aggressive tax planning schemes

Statute of Elizabeth v Trusts: the increasing use of the fraudulent conveyances act to undo tax and estate planning

  • Davis LLP
  • -
  • Canada
  • -
  • November 16 2012

Two recent appellate decisions out of Alberta and BC demonstrate the willingness of courts to privilege the interests of spouses over the ability to enforce properly constituted trusts and legitimate estate planning

Canadian government moves to implement amended non-resident trust and offshore investment fund property rules

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • November 5 2012

On October 24, 2012, the Federal Minister of Finance released a detailed Notice of Ways and Means Motion to implement outstanding technical tax amendments, including significant amendments to Canada’s income tax rules applicable to non-resident trusts (NRTs) and offshore investment funds (the Proposals

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