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When most people hear the word trust, they picture a financial planning tool catered to the wealthy. However, in Canadian law, two special types of trusts are relevant among a wide array of individuals.

Estate litigators are familiar with the "executor's year," a period during which it is expected – but often impossible – to complete the administration of an estate.

In the 2018 Budget, the federal government first proposed expanding the annual reporting requirements for trusts. These new trust reporting rules were meant to come into effect for trusts...

Canadian families with U.S. connections face unique estate planning challenges that require regular review. This comprehensive guide examines eight critical areas—from wills and powers of attorney to cross-border trusts and reporting obligations—that warrant attention before year-end, particularly when family circumstances, asset values, or residency status have changed.

What happens to your estate after you're gone may depend less on your lifetime planning than on what your Will actually allows others to do in your absence.

Blended families in British Columbia face unique estate planning challenges when balancing the financial security of a surviving spouse with the inheritance expectations of children from previous relationships. Without proper planning, BC's default intestacy rules may distribute assets in ways that contradict your intentions and strain family relationships.

A trust is created when a person transfers property to another person to hold for the benefit of a beneficiary.

In 2025, Prince Edward Island introduced a sweeping modernization of its trust legislation through Bill No. 5 –Trustee Act, replacing the longstanding Trustee Act (Chapter T-8).

Typically, we tend to think of the beneficiaries of an estate under a will as being individuals or organizations: family members, friends, and charities. These beneficiaries usually receive their gift...

A trust company manages the money through an investment account.

There is now a Nova Scotia decision on the interplay between the provincial Builders' Lien Act and the federal Bankruptcy and Insolvency Act ("BIA") in the interesting context of trusts.

Much buzz has been heard of late about Bill 23, introduced almost a year ago in June, 2018, by the BC Minister of Finance and Deputy Premier, Carole James, entitled the Land Owner Transparency Act.

​The Minister of Finance tabled a Notice of Ways and Means Motion in the House of Commons to address what are widely perceived to be abuses by some taxpayers of Canada's principal residence rules.

This article contains important information regarding new tax filing obligations under the Underused Housing Tax Act (Canada) affecting many owners of residential property throughout Canada...

In Canada, a trust is a legal arrangement where one party, known as the trustee, holds and manages assets for the benefit of another party, called the beneficiary.

Le 27 février 2018, le gouvernement fédéral a déposé son troisième budget (le « Budget 2018 ») lequel comprenait une proposition d'accroître les exigences relatives aux déclarations pour les...

In the summer of 2017, several news sources reported changes to the Ontario Disability Support Program Act, 1997 (the "Act") ...