William J. Fowlis
Miller Thomson LLP
Articles
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”)...
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...
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...
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...
