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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.

A New Era of Private Corporation Tax Rules - Part III

Canada - April 30 2018 Just over a year ago, Budget 2017 announced that the Government was reviewing the taxation of private corporations. A consultation paper and draft...

Colleen Ma.

A New Era of Private Corporation Tax Rules - Part II

Canada - February 23 2018 The announcement in Budget 2017 that the Government was reviewing tax reduction strategies using private corporations created uncertainty and much...

Colleen Ma.