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Results: 1-10 of 38

The 'Panama Papers': What do they mean for you?
  • Borden Ladner Gervais LLP
  • Canada
  • May 17 2016

Many people are reading with interest the many articles being written about the 'Panama Papers'. Most are not impacted and read them out of curiosity


Bill C-43 Impacts to Life Interest Trusts
  • Borden Ladner Gervais LLP
  • Canada
  • February 4 2016

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


Department of Finance acknowledges concerns regarding tax changes coming into force in 2016
  • Borden Ladner Gervais LLP
  • Canada
  • November 18 2015

In February of this year we issued a number of bulletins describing legislative changes coming into force in 2016 which will have a significant


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