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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…

Rahul Sharma.

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…

Rahul Sharma.

Graduated rate estates (new changes in Bill C-43)

Canada - June 4 2015 Currently testamentary trusts and grandfathered inter vivos trusts benefit from graduated rates of taxation, but commencing January 1, 2016, these…

New Income Tax Folio – S6-F1-C1: Residence of a Trust or Estate

Canada - January 12 2015 Effective September 19, 2014, the Canada Revenue Agency (the "CRA") released a new Income Tax Folio on the Residence of a Trust or Estate. This…