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Wealth matters: Becker v. Becker: Testamentary Capacity

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…

Victoria L. Hockley.

Wealth matters: CRA Interpretation: Tax Implications of a Contractual Right to "Split" a Multiple Life Policy

Canada - September 9 2016 The Canada Revenue Agency (the “CRA”) recently released an interesting interpretation (2015-0608261E5 (the “Interpretation”)) regarding the…

Victoria L. Hockley.

CRA Interpretation: Tax Implications of a Contractual Right to "Split" a Multiple Life Policy

Canada - September 9 2016 The Canada Revenue Agency (the “CRA”) recently released an interesting interpretation (2015-0608261E5 (the “Interpretation”)) regarding…

Finance Proposes Changes to the Taxation of Trusts and Estates and the Use of Charitable Donation Tax Credits by Estates

Canada - January 21 2016 On January 15, 2016, the Department of Finance released legislative proposals to amend certain new rules in the Income Tax Act (ITA) that govern the…

Amanda J. Stacey, Nicole K. D'Aoust.

Liberal Government Follows Through on Promised Tax Rate Changes

Canada - December 21 2015 In a Ways and Means Motion passed by the House of Commons on December 9, 2015, the new government introduced the changes to tax rates promised during…

Amanda J. Stacey, Benjamin Mann.