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Results: 1-10 of 841

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


Quasi-Testamentary Dispositions: A Lesson from the Insurance Act
  • Borden Ladner Gervais LLP
  • Canada
  • September 13 2016

Few would be surprised to hear that Canada's aging population has created challenges for many professionals, particularly those who do estate


Wealth matters: CRA Interpretation: Tax Implications of a Contractual Right to "Split" a Multiple Life Policy
  • Miller Thomson LLP
  • Canada
  • September 9 2016

The Canada Revenue Agency (the “CRA”) recently released an interesting interpretation (2015-0608261E5 (the “Interpretation”)) regarding the


Wealth matters: Becker v. Becker: Testamentary Capacity
  • Miller Thomson LLP
  • Canada
  • September 9 2016

In Becker v. Becker, the Supreme Court of British Columbia considered whether a testator who had been hospitalized with an inoperable brain tumour


Ontario Court of Appeal Confirms Principles Applicable to Proof of Will in Solemn Form
  • Fasken Martineau DuMoulin LLP
  • Canada
  • September 6 2016

Chaim Neuberger died in 2012, and was survived by his two daughters, Edie Neuberger and Myra York, and their adult children. The deceased executed


Ontario Court of Appeal Deals with Circumstances in which a Will May be Challenged on Public Policy Grounds
  • Fasken Martineau DuMoulin LLP
  • Canada
  • September 6 2016

In Spence v. BMO Trust Company, the Ontario Court of Appeal revisited the question of when courts should circumscribe testamentary freedom on


Corporate Class Mutual Funds - Tax-Deferred Switches Near an End
  • AUM Law
  • Canada
  • August 31 2016

In its spring budget, the federal government announced an end to the ability to switch between classes of a mutual fund corporation without


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
  • Switzerland, USA, Guernsey, Hong Kong, Isle of Man, Japan, Jersey, Singapore, Australia, Bermuda, Canada, Cayman Islands, European Union
  • 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