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Investments in a registered plan a trap for the unwary
  • Borden Ladner Gervais LLP
  • Canada
  • August 15 2011

The June, 2011 Canadian Federal Budget (the Budget) proposes to introduce certain rules under the Income Tax Act (Canada) relating to registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) (collectively, Registered Plans) that previously applied only to tax-free savings accounts (TFSAs), being (a) the “advantage” rules, (b) certain “non-qualified investment” rules, and (c) the “prohibited investment” rules.


Public company dividends
  • Borden Ladner Gervais LLP
  • Canada
  • May 27 2011

Canadians who are approaching or have reached retirement age often look for yield investments that can pay a monthly or quarterly cash distribution to provide them with enough cash to live on without having to continually sell a portion of their investments


Finance releases proposed REIT amendments
  • Borden Ladner Gervais LLP
  • Canada
  • January 28 2011

On December 16, 2010, the Department of Finance Canada (Finance) released for public consultation draft legislative proposals (the Draft Legislation) to amend the real estate investment trust (REIT) rules in the Income Tax Act (Canada) (the Act), as well as related explanatory notes (the Explanatory Notes).


Update on income trust conversion activity
  • Borden Ladner Gervais LLP
  • Canada
  • June 9 2009

Since our national series of presentations in February 2009 that dealt with the choices facing income trusts in light of the changes in tax treatment, the pace of trusts converting to corporations has intensified.



Maria S. Doerksen
  • Borden Ladner Gervais LLP

François Morin
  • Borden Ladner Gervais LLP

Jason J. Brooks
  • Borden Ladner Gervais LLP