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CRA Releases Statistics on Offshore Tax Informant Program
  • Thorsteinssons LLP
  • Canada
  • August 24 2016

CRA released statistical information regarding its Offshore Tax Informant Program (OTIP). Since its launch on January 15, 2014, the OTIP allows the


ESMA Advice Extending the AIFMD Passport: Including the United States, Hong Kong, Singapore and Switzerland
  • Reed Smith LLP
  • Singapore, Switzerland, USA, European Union, Guernsey, Hong Kong, Isle of Man, Japan, Jersey, Australia, Bermuda, Canada, Cayman Islands
  • August 9 2016

On 18 July 2016 the European Securities and Markets Authority (ESMA) published its advice to the European Parliament, the Council and the Commission


British Columbia Levies 15 Tax on Foreign Buyers of Residential Real Estate
  • MacPherson Leslie & Tyerman LLP
  • Canada
  • August 4 2016

Ostensibly in response to concerns over housing affordability in the Greater Vancouver Regional District, on July 28, 2016, the Legislative Assembly


Zeligs v. Janes: Severing Joint Tenancy
  • Miller Thomson LLP
  • Canada
  • August 2 2016

Joint tenancy is a common form of ownership for family holdings and is often used for estate planning purposes. The main benefit of a joint tenancy


Subsection 104(13.3) and Charitable Donations by a Testamentary Trust
  • Thorsteinssons LLP
  • Canada
  • July 29 2016

On January 1, 2016, new rules relating to the taxation of trusts came into force in the form of subsections 104(13.3) and (13.4) of the Income Tax


Offshore Investment Fund Property Rules Clarified by the Tax Court
  • McMillan LLP
  • Canada
  • July 28 2016

The recent decision of the Tax Court of Canada in Gerbro Holdings Company v. The Queen ("Gerbro") is the first judgment to consider the application


ESMA Publishes Advice on Potential Extension of AIFMD Marketing Passport
  • Katten Muchin Rosenman LLP
  • Australia, Bermuda, Canada, Switzerland, United Kingdom, USA, Cayman Islands, European Union, Guernsey, Isle of Man, Japan, Jersey
  • July 22 2016

On July 19, the European Securities and Markets Authority (ESMA) published its long-delayed and much anticipated advice to the European Commission


Right Back Where You Came From: Does the law of your birthplace govern your estate without you even knowing it?
  • McCarthy Tétrault LLP
  • Canada
  • July 13 2016

If an individual is born in Alberta, lives and works in BC for more than a decade, then lives and works in Saskatchewan for more than a decade, then


TCC says controlled foreign affiliate in Barbados did not earn FAPI
  • Thorsteinssons LLP
  • Canada
  • July 11 2016

The courts have made clear that carefully drafted income tax provisions should be interpreted in their real life context: i.e., taxpayers study


Lottery Winnings and Penny Stocks: Court allows Action to Proceed against Financial Advisors
  • Borden Ladner Gervais LLP
  • Canada
  • June 29 2016

On June 14, 2016 the Ontario Superior Court allowed an action commenced by the estate of a deceased lottery winner to continue against her former