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Results: 1-10 of 649

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


Fraudulent conveyance, preference
  • Speigel Nichols Fox LLP
  • Canada
  • March 30 2015

The debtor engaged in extensive shenanigans and transfers. He claimed a trust in favour of a corporation when the corporation was not incorporated


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