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Changes to the Principal Residence Exemption

Canada - November 18 2016 In Canada, the sale of capital property, which includes real estate, for an amount greater than its cost will result in a capital gain, 50 of which...

Elise M. Pulver.

Planning to Reduce Estate Administration Tax

Canada - May 3 2016 When a person resident in Ontario dies and is the sole owner of property (like funds in a bank account, investments with a broker, or real estate)...

Elise M. Pulver.

Update on Taxation of Estate Plans

Canada - December 8 2015 On January 1, 2016, new tax rules relating to certain types of trusts come into force. These new rules will eliminate some of the advantages of using...

Marni Pernica.

Tax news flash - uncertain times for trusts

Canada - September 20 2011 Just when we think our estate freeze shares are safe from Family Law Act claims because the appellate court overturned the trial decision in MacNamee v MacNamee, and found that the gift of the shares was a valid gift, the same Court of Appeal has released a very short decision which could have far-reaching effects on the validity of trusts, especially after the Antel....

Common-law spouses now making property claims

Canada - March 3 2011 The Supreme Court of Canada (SCC) released a 7-0 decision in Kerr v. Baranow, 2011 S.C.J. No. 10 and its companion case, Vanasse v. Seguin, dealing with claims by common-law spouses on the basis of unjust enrichment....