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Update on Bill C-208; New taxation rules impacting transfers of family businesses to the next generation

Canada - July 15 2021 In our previous article on this topic, we discussed Bill C-208 (the “Legislation”), a Private Member’s bill that amends the Income Tax Act (the…

Catherine Brayley, Stephen Sweeney

New taxation rules impacting transfers of family businesses to the next generation; Everything you thought you knew about intergenerational transfers is now wrong

Canada - June 30 2021 Owners of family small business corporations, family farming and fishing corporations, especially those contemplating intergenerational transfers of…

Catherine Brayley, Stephen Sweeney

Restarting the clock on a trust’s 21-year deemed disposition: The Coronavirus (COVID-19) economy may be the right time

Canada - April 9 2020 An estate freeze is an effective mechanism used in estate and succession planning for owners of privately held corporations or for investors with…

A New Era of Private Corporation Tax Rules - Part V

Canada - December 20 2018 It has been just over a year since the federal Department of Finance (“Finance”) released revised draft amendments to the tax on split income (“TOSI”)…

Colleen Ma

A New Era of Private Corporation Tax Rules - Part IV

Canada - July 26 2018 On June 21, 2018 Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (“Bill…

Colleen Ma