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Cross-border estate planning: the EU Succession Regulation

European Union - June 4 2015 A major step in facilitating cross-border succession was the adoption of the Regulation (EU) Nr. 650/2012(hereinafter referred to as the "Succession…

Carla Figliomeni.

New non-resident trust and related rules enacted: important considerations

Canada - October 21 2013 After well over a decade of debate, consultation and consideration, on June 26, 2013, Bill C-48 received Royal Assent. Bill C-48 is an Omnibus Tax…

Martin J. Rochwerg.

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…

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

Budget 2013: consultation on denying graduated rate taxation for testamentary trusts and estates – a regressive approach

Canada - October 21 2013 In general, testamentary trusts arise when an individual dies leaving benefits to be distributed to certain persons over an extended period of time…

Martin J. Rochwerg.

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.