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Results: 1-10 of 876

Disability Planning and Henson Style Trusts in Quebec
  • Miller Thomson LLP
  • Canada
  • November 30 2016

In many instances, a parent will not have sufficient assets to fully care for a disabled child for the remainder of his or her life. As a result


Blaneys Ontario Court of Appeal Summaries
  • Blaney McMurtry LLP
  • Canada
  • November 25 2016

Below are the summaries for this week’s civil decisions of the Court of Appeal. It was a fairly uneventful week, the most substantive decision being a


Blaneys Ontario Court of Appeal Summaries
  • Blaney McMurtry LLP
  • Canada
  • November 18 2016

Below are the summaries for this week’s civil decisions of the Court of Appeal. Topics covered included commercial leasing, by-law enforcement


Changes to the Principal Residence Exemption
  • Aird & Berlis LLP
  • Canada
  • November 18 2016

In Canada, the sale of capital property, which includes real estate, for an amount greater than its cost will result in a capital gain, 50 of which


BC Supreme Court Holds that RDSP Funds Cannot Be Seized by Trustee-in-Bankruptcy for Payment to Creditors
  • Borden Ladner Gervais LLP
  • Canada
  • November 18 2016

The Supreme Court of British Columbia made an order that the funds in a Registered Disability Savings Plan (RDSP) could not be seized by the


Global Registration Services - Market Update, Q3 2016
  • Maples and Calder
  • Asia-Pacific, Belgium, Canada, European Union, Germany, Middle East, Slovenia, Switzerland
  • November 1 2016

On 19 July 2016, ESMA published an updated Q&A on the application of AIFMD 201161EU and its implementing measures. It clarifies certain AIFMD rules


Department of Finance Announces Proposed Changes to the Use of the Principal Residence Exemption
  • Miller Thomson LLP
  • Canada
  • October 14 2016

On October 3, 2016, the Department of Finance unveiled a Notice of Ways and Means Motion to amend the Income Tax Act (the “Motion”) with the stated


Planning Ahead to Support Disabled Beneficiaries
  • McLennan Ross LLP
  • Canada
  • October 13 2016

Parents and guardians of minors or adults with disabilities have extra considerations when developing their estate plans. It is important that


Cash In Panama A Ticking Time Bomb
  • Borden Ladner Gervais LLP
  • Canada, Panama
  • October 13 2016

In recent years, the Canada Revenue Agency (the “CRA”) has increased its efforts to locate Canadian offshore funds; the release of the Panama Papers


Québec - L’enquête du syndic: le tiers est-il automatiquement contraignable?
  • Clyde & Co LLP
  • Canada
  • September 19 2016

Dans le cadre d’une enquête en application de l’article 122 du Code des professions, un syndic doit démontrer le fondement de son pouvoir d'agir