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Department of Finance provides receptive response on January 1, 2016 rules for the taxation of spousal and similar trusts

Canada - November 20 2015 On November 16, 2015, the Department of Finance issued a letter (the “Letter”) to representative leadership organizations forming part of the…

Martin J. Rochwerg, Amanda J. Stacey.

Distributing an interest in a life insurance policy on a corporate wind-up

Canada - November 20 2015 In a recent Interpretation (CRA Views No. 2015-0573841C6) (the “Interpretation”), the Canada Revenue Agency (“CRA”) discussed its position on a…

Benjamin Mann, Martin J. Rochwerg.

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.

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.