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One of the most delicate balancing acts that the Courts are asked to perform in Canada is balancing all of the disparate and competing interests in an insolvency process.

On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").

On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").

Many families have been facing a new kind of financial reality. From loss of income, to changing the way we work, to thinking about priorities, the conversation about money is changing.

The terms of an inter vivos trust are usually set out in a document signed by the settlor.

Think of Hong Kong investment and the big world players spring to mind - a former British colony, a simpler entry point for US investment in Asia. But that history and status brings other entrants to the FDI table, too.

In a recent article, (In New Brunswick, When Do You Become "Common-Law"?), we discussed how long it takes to become common-law in New Brunswick.

On November 17, 2010, the Federal Court of Appeal affirmed the landmark decision of the Tax Court of Canada in Garron and Garron, Trustees of the Garron Family Trust v. The Queen (reported as St. Michael Trust Corp.) and thereby ushered in new law on the question of trust residency.

If implementing a plan to save tax turns around and instead causes an unintended tax liability, it may be possible to fix the problem with a rectification order. The Court can retroactively alter documents or agreements with a rectification order to actualize the taxpayer's real intention and thereby prevent the Canada Revenue Agency ("CRA") from benefiting from the taxpayer's (or the advisor's) mistake and enjoying an unexpected windfall.

Thresholds for notification of mergers under Canada's Competition Act and the review of foreign investments under the Investment Canada Act have increased for 2019.

Environmental, Social and (Corporate) Governance (ESG) considerations have progressed from optional to essential factors in contributing to business success both nationally and worldwide.

Our wealth and private client services group recently worked with the Department of Finance (Finance) to try to find a solution to a change in the law that resulted in unfair treatment of disabled...

Ontario recently amended the Pension Benefits Act (PBA) as part of a program to reduce regulatory burdens and governmental red tape.

A continuing power of attorney for property is an estate planning tool that enables a person (i.e., the attorney) to step into the shoes of the grantor when the grantor becomes mentally incapable...

If you have a will, you may have spelled out your detailed wishes for your funeral in the document. Would you be surprised to know that your personal representative does not have to follow them?

A few weeks ago, Google reported an increase in the number of searches on how to apply for Canadian residency and citizenship.

One of the first steps in starting a business is naming it. For many businesses this involves registering the business with local authorities and/or incorporating the business.

If you lose the capacity to make your healthcare/ personal care or financial decisions, what will happen?