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U.S. Estate Tax repeal - Will it be the “Death” of your planning?
  • Fasken Martineau DuMoulin LLP
  • Canada
  • March 16 2017

With the recent election of President Trump and with the Republican Party taking control of both the House of Representatives and Senate, Canadians

Tax avoidance and evasion: Government of Canada report recommends action
  • Gowling WLG
  • Canada, OECD
  • March 7 2017

The government of Canada’s recent report responding to the Finance Committee Report “The Canada Revenue Agency, Tax Avoidance and Tax Evasion:

Federal budget and capital gain: Time for tax planning
  • Lavery de Billy LLP
  • Canada
  • March 7 2017

There is currently speculation in the media that Liberal Finance Minister Bill Morneau's next federal budget will increase the capital gain inclusion

Blaneys Ontario Court of Appeal Summaries
  • Blaney McMurtry LLP
  • Canada, United Kingdom
  • March 4 2017

In a 100-page decision in Moore v Sweet, the Court of Appeal set aside a motion judge’s decision granting the proceeds of an insurance policy to an

Report a Canadian Tax Evader and Make Money?
  • Bennett Jones LLP
  • Canada, USA
  • February 24 2017

Yes, it's possible. Canada has had a tax whistleblower program for four years, the Offshore Tax Informant Program (OTIP). The OTIP pays individuals

A Deceased Can't Always Will What They Want
  • Bennett Jones LLP
  • Canada
  • February 22 2017

There is a common misconception that the testator is free to leave their estate to anyone they choose. While this is largely true, certain family

British Columbia Court of Appeal says exploiting a tax loophole is not ipso facto abusive.
  • Thorsteinssons LLP
  • Canada
  • February 13 2017

In Veracity Capital Corporation v. Canada (National Revenue), 2017 BCCA 3, a Canadian corporation (Veracity) took full advantage of the ability to

Cowper-Smith v. Morgan: Independent Legal Advice and Undue Influence
  • Miller Thomson LLP
  • Canada
  • January 23 2017

In Cowper-Smith v. Morgan 2016 BCCA 200, the British Columbia Court of Appeal upheld a finding of undue influence by the testatrix's

Specific Claims Tribunal recognizes compensability of consumptive goods
  • Gowling WLG
  • Canada
  • January 16 2017

On December 12, 2016, the Specific Claims Tribunal (“the Tribunal”) released its Reasons for Decision regarding the compensation phase of Huu-Ay-Aht

Recent Tax Changes Affecting Trusts Holding a Residence - Time to Review Your Estate Plan
  • Fasken Martineau DuMoulin LLP
  • Canada
  • January 12 2017

On October 3, 2016, amendments were announced to the Income Tax Act that have a critical impact on the ability of some trusts to claim the principal