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ARTICLE · 25 MAY 2017

Canadians With International Assets

Gardiner Roberts LLP
Gardiner Roberts LLP
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Canadians With International Assets

CanadaWealth Management
Gardiner Roberts LLP
Gardiner Roberts LLP
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Topics to Discuss

  1. Introduction: Know Your Client
  2. Common law vs. Civil Law Jurisdictions
  3. Recognition of Trusts
  4. Multiple Taxation in Life or on Death
  5. Canadian Outbound Taxation
  6. Foreign Property Reporting
  7. Offshore Investment Fund Property
  8. Foreign Trusts

Know Your Client

  • Review comprehensive statement of net worth
  • Identify location and ownership of all property
  • Consider current estate plan, if any
  • Review family tree, background, residence, domicile, citizenship for client and family members

Common Law Versus Civil Law

  • Matrimonial Regimes
    • Separation of property during marriage
    • On death or divorce: equitable division of property in common law jurisdictions

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