Brittany Sud

Miller Thomson LLP

Legal Influencer

Q1 | 2021

Legal Influencers

Lexology’s Legal Influencers programme recognises firms and authors that provide excellent content within a work area and region. Find out more

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Federal Budget 2021: Support for seniors

Canada - May 13 2021 The COVID-19 pandemic has strained our long-term care facilities across the country like never before. As families anxiously await the time when they…

Jordyn Allan.

CRA’s views on charitable remainder trusts

Canada - March 18 2021 Charitable remainder trusts have been popular in the U.S. for some time but not as widely used in Canada as a result of differences in…

M. Elena Hoffstein.

New trust reporting requirements - A status update!

Canada - February 18 2021 In the 2018 Federal Budget, the federal government proposed to increase reporting requirements for trusts and impose penalties for failing to comply…

CRA releases guidance on relief of poverty and charitable registration

Canada - December 17 2020 On November 27, 2020, the Canada Revenue Agency (“CRA”) released CG-029, a new Guidance on relief of poverty and charitable registration. This…

Some good news in an uncertain time: Prescribed rate decreasing to 1%

Canada - June 23 2020 Canada has a progressive income tax system, which means that generally the more money a taxpayer earns, the more income tax he or she pays. As a…