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Finance announces changes to HST rules for funds

  • McMillan LLP
  • -
  • Canada
  • -
  • July 5 2010

As discussed in our prior client advisory Significant Proposed HST Changes for Funds and Their Managers, on May 19, 2010, the Department of Finance ("Finance") released a backgrounder (the "May Release") describing proposed rules (the "Proposed Rules") for determining the ultimate HST liability of investment plans (including registered pension plans, mutual fund trusts, mutual fund corporations, and unit trusts) and segregated funds of insurers (collectively "Funds"

Further changes to new RRSPRRIF anti-avoidance rules introduced

  • McMillan LLP
  • -
  • Canada
  • -
  • October 14 2011

On October 4, 2011, the federal government introduced formal legislation to enact certain proposals first announced in this year's federal Budgets (the "Budget Legislation"