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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

Tax Voluntary Disclosures for Canadian Residents
  • McCarthy Tétrault LLP
  • Canada
  • January 6 2017

As anticipated, the Canada Revenue Agency has been put on notice to restrict its Voluntary Disclosures Program. Before the Holidays, the Offshore

CRA reviews application of “advantage rules” to investment management fees
  • Borden Ladner Gervais LLP
  • Canada
  • January 4 2017

On November 29, 2016, at a Canada Revenue Agency (“CRA”) round table hosted by the Canadian Tax Foundation, CRA representatives spoke to the

Blaneys Ontario Court of Appeal Summaries
  • Blaney McMurtry LLP
  • Canada
  • December 28 2016

Topics covered included defamation, municipal liability, MVA, breach of contract, Family Law, wills and estates, tax, Crown wardship and several

Blaneys Ontario Court of Appeal Summaries
  • Blaney McMurtry LLP
  • Canada
  • December 19 2016

Below are the summaries for this week’s civil decisions of the Court of Appeal. Topics covered this week included a number of civil procedure

Big Fight, Big Bill
  • Bennett Jones LLP
  • Canada, USA
  • December 8 2016

The recent case of Yaworski Estate (Re), 2016 ABQB 86 serves as a reminder to warring beneficiaries that their modest inheritances could be eaten up