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Why you should voluntarily disclose offshore investments
  • Gowling Lafleur Henderson LLP
  • Canada
  • July 24 2015

In recent years, the popularity of the Canada Revenue Agency’s voluntary disclosures program which enables taxpayers to correct any mistakes or


Foley v. Mcintyre: revisiting the presumption of resulting trust and joint accounts
  • Miller Thomson LLP
  • Canada
  • July 14 2015

The Ontario Court of Appeal decision in Foley v. McIntyre is an interesting and helpful discussion of the presumption of resulting trust in the


The Canada Not-for-Profit Corporations Act and Quebec trust law: a new opportunity for Quebec donors
  • Miller Thomson LLP
  • Canada
  • July 14 2015

It has been increasingly recognised by commentators that the next generation of philanthropists have a different approach to giving than did past


Estate alert - planning for custody and financial support after death
  • WeirFoulds LLP
  • Canada
  • July 8 2015

Parents with minor children have specific estate planning concerns. One such concern is how to provide financially for the children if one or both


First Canadian decision on residency of trusts between provinces
  • Osler Hoskin & Harcourt LLP
  • Canada
  • July 7 2015

The Supreme Court of Newfoundland and Labrador is the first court in Canada to rule on the issue of the provincial residency of a trust for tax


I have been named an estate trustee... now what?
  • Blaney McMurtry LLP
  • Canada
  • June 30 2015

"Estate trustee" is the term used in Ontario to refer to an executor or administrator of a deceased individual's estate. As an estate trustee, you


Court renders first decision on provincial residency of a trust
  • Thorsteinssons LLP
  • Canada
  • June 30 2015

In Discovery Trust v. Minister of National Revenue, 2015 NLTD(G)86, the Newfoundland Supreme Court issued Canada's first decision involving the


Graduated rate estates (new changes in Bill C-43)
  • Miller Thomson LLP
  • Canada
  • June 4 2015

Currently testamentary trusts and grandfathered inter vivos trusts benefit from graduated rates of taxation, but commencing January 1, 2016, these


No change on Graduated Rate Estates
  • Miller Thomson LLP
  • Canada
  • April 21 2015

As readers are no doubt aware, Budget 2014 introduced significant changes to the tax treatment of gifts made by Will or beneficiary designation. As


CRA comments on spousal sharing of estate donation tax credits
  • Miller Thomson LLP
  • Canada
  • March 31 2015

In a recent technical interpretation issued on January 27, 2015, CRA commented on the ability of a surviving spouse or common law partner to share