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Results: 1-10 of 32

Changes to charitable donation rules for estates
  • Borden Ladner Gervais LLP
  • Canada
  • February 17 2015

On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the “Tax


Changes to the use of life interest trusts
  • Borden Ladner Gervais LLP
  • Canada
  • February 11 2015

On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax


Loss of graduated rates, GREs and QDTs
  • Borden Ladner Gervais LLP
  • Canada
  • February 3 2015

On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax


Consultation begins on eliminating tax benefits of trusts and certain estates
  • Borden Ladner Gervais LLP
  • Canada
  • June 6 2013

In the March 2013 Federal Budget, the government announced its intention to consult on possible measures to eliminate the tax benefits arising from


Leaked documents suggest some taxpayers should consider voluntary disclosures
  • Borden Ladner Gervais LLP
  • Canada
  • May 16 2013

On April 3 2013 several media outlets, including the Canadian Broadcasting Corporation (CBC), revealed the existence of leaked financial documents


BLG Monthly Update
  • Borden Ladner Gervais LLP
  • Argentina, Australia, Canada, United Kingdom, USA
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find


Central management and control test determines trust residence for Canadian tax purposes
  • Borden Ladner Gervais LLP
  • Canada
  • April 16 2012

On April 12, 2012, the Supreme Court of Canada (“SCC”) dismissed the taxpayer’s appeal in St. Michael Trust Corp. v. The Queen


Federal budget 2011: stay the course, on the way to the polls
  • Borden Ladner Gervais LLP
  • Canada
  • March 23 2011

The Honourable James Flaherty, Minister of Finance Canada, tabled the Conservative government's 2011 federal budget (Budget 2011) on March 22, 2011 (Budget Day


Canada’s new tax avoidance transaction reporting regime
  • Borden Ladner Gervais LLP
  • Canada
  • January 25 2011

Following similar initiatives by Quebec, the U.S, the U.K. and Australia, Canada has proposed a regime of mandatory disclosure for certain tax avoidance transactions entered into after 2010, as well as transactions that are part of a series of transactions that began before 2011 but is completed after 2010


Barbados spousal trust strategy fails Canadian trust and GAAR tests
  • Borden Ladner Gervais LLP
  • Canada
  • October 7 2009

In Paul Antle and Renee Marquis-Antle Spousal Trust v. The Queen, the Tax Court considered a series of transactions implemented by a Canadian resident taxpayer known as a “capital property step-up strategy”