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Criminal Conviction of Attorney for Property Gives Rise to Important Lessons for Financial Institutions and Advisors
  • Borden Ladner Gervais LLP
  • Canada
  • May 4 2016

Financial institutions and advisors are often asked whether it is proper for an attorney for property to make substantial gifts of property to

Bank's Discretionary Probate Policy Approved by the Court
  • Borden Ladner Gervais LLP
  • Canada
  • April 24 2016

The Supreme Court of British Columbia recently held that a financial institution may require an executor to obtain a grant of probate before the bank

Applications for leave to appeal dismissed - 21 April 2016
  • Gowling WLG
  • Canada
  • April 21 2016

The Alberta Utilities Commission held a Utilities Asset Disposition proceeding and addressed risk for stranded assets; assets no longer used to

Powers of Attorney and the Accredited Investor Rules
  • Borden Ladner Gervais LLP
  • Canada
  • April 17 2016

As the population ages, banks and brokerages increasingly find that their customers are acting as attorneys for property for their elderly parents

Minister of National Revenue gives press conference on new offshore initiatives
  • Thorsteinssons LLP
  • Canada
  • April 14 2016

On April 11, 2016, the Minister of National Revenue, Diane Lebouthillier gave a press conference on the government's new initiatives to combat tax

Modifications Substantielles Proposées À La Loi Concernant Les Droits Sur Les Mutations Immobilières
  • McMillan LLP
  • Canada
  • April 14 2016

Dans le cadre du dépôt du budget provincial le 17 mars dernier, le Ministre des Finances a inclus de nombreuses mesures qui viendront changer de façon

Panama Papers data leak will prompt more tax audits targeting wealthy Canadians
  • Fasken Martineau DuMoulin LLP
  • Canada, OECD
  • April 4 2016

A huge data leak from a Panama-based law firm has exposed billions in secret, offshore transactions involving multiple political leaders around the

An Introduction to the Division of Pension Benefits on Marriage Breakdown in Ontario - Part I
  • Bennett Jones LLP
  • Canada
  • March 29 2016

The long-awaited reform of the family law provisions of the Ontario Pension Benefit Act (PBA) came into effect on January 1, 2012, and the passage of

Recent Jurisprudence Regarding the Provincial Residency of Trust in Canada
  • Miller Thomson LLP
  • Canada
  • March 18 2016

The jurisdiction in which a trust is resident is relevant for Canadian federal and provincial tax reasons because a trust pays income tax to whatever

Finance Amends New Subsection 104(13.4)
  • Thorsteinssons LLP
  • Canada
  • March 10 2016

Last November, we blogged about the coming-into-force on January 1, 2016 of new subsection 104(13.4). We warned that the legislation, if not amended