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Donors frequently provide gifts to charities to be used for a specific purpose or toward specific programs/initiatives.

As part of the Emergency Economic Stabilization Act of 2008 (H.R. 1424) (the "Act"), Congress added new § 457A to the Internal Revenue Code of 1986, as amended (the "Code").

In my prior blog of March 3, 2020, "Inheritance Tax, Wealth Tax and More Capital Gains Tax: The Future of Canadian Taxation", I raised the issue of whether new forms of tax might be introduced on the Canadian scene, including an inheritance tax or an annual wealth tax.

The Supreme Court of Canada has confirmed that a trust is resident in the jurisdiction where it makes its management decisions.

In the aftermath of recent major disruptions in the crypto industry, securities regulators in Canada have again raised the bar for unregistered crypto asset trading platforms (CTPs)...

Against the backdrop of recent insolvencies of a number of crypto asset trading platforms, the Canadian Securities Administrators (CSA) published Staff Notice 21-332 to introduce important new investor...

In Cowper-Smith v. Morgan 2016 BCCA 200, the British Columbia Court of Appeal upheld a finding of undue influence by the testatrix's daughter, despite advice from two separate lawyers.

Registered Disability Savings Plans offer eligible Canadians a powerful tool to build tax-deferred savings for life after 60, complete with government matching grants up to $70,000 and bonds up to $20,000. Despite these significant benefits, only one-third of eligible Canadians have opened an RDSP. Understanding how these plans work, including contribution limits, withdrawal rules, and eligibility requirements, can help individuals with disabilities secure their financial future.

I don't know about you, but I think a lot about going on vacation. Not a long weekend away, or a holiday with my in-laws, but a real, once in a lifetime adventure with no expense spared.

Just as little trick or treaters were heading out to try their luck on Halloween evening, Jim Flaherty performed an unexpected trick of his own he announced the wholesale overhaul of Canada's income and royalty trust market.

For the purpose of these provisions, spouses include married, common law and same sex spouses and children includes both minor and adult children.

When we think about estate planning, a Will is the first document that comes to mind. However, when planning your estate, it is essential to include two other documents...

The CSA has also proposed changes to NI 81-102 that will affect conventional mutual funds and non-redeemable investment funds.

Gifts of private land are becoming increasingly important to the preservation of Canada's environmental heritage. The federal EGP provides a way for Canadians who hold ecologically sensitive land to simultaneously protect nature ...

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 holiday season is officially here – and with it comes the desire give, give, give. So with that holiday spirit in mind, my gift to you is some last- minute, tax-planning tips to cut your tax bill for 2017.