ArticleDaniel Estate (Re): A "‘Good News' Story"One's choice of estate trustee, attorney for property and attorney for personal care is an important one. CanadaWealth ManagementMiller Thomson
ArticleUne bonne proposition de politique publique : Ottawa prévoit de transformer un piège fiscal en avantage fiscal pour les dons de polices d’assurance-vieLe gouvernement du Canada propose de modifier les règles fiscales pour exempter les transferts de polices d'assurance-vie entre conjoints des règles de juste valeur marchande réputée. Cette modification permettrait aux conjoints bénéficiaires de recevoir des reçus de don plus élevés lorsqu'ils font don de ces polices à des organismes de bienfaisance, tout en augmentant potentiellement les dons reçus par ces organismes. CanadaTax
ArticleBritish Columbia Securities Commission Releases Results Of Their 2022 Annual Compliance Report CardOn May 25, 2023, the British Columbia Securities Commission (the "BCSC") released their 2022 Annual Compliance Report Card (the "Report"). The Report revealed the findings of compliance examinations...CanadaComplianceMcMillan LLP
ArticleTax Court Of Canada Decisions Relating To Non-Resident TrustsThe Tax Court of Canada (the Court) recently released two decisions affecting the use of trusts as tax planning vehicles. CanadaTaxBlake, Cassels & Graydon LLP
Article21-Year Tax Issues And The Non-Specialist Advisor — Part 4Part 1 of this Series reviewed what the 21-year deemed disposition rules are and introduced three approaches to planning that appear to be most commonly used to manage the effects of the 21-year deemed disposition rules: CanadaWealth ManagementMinden Gross LLP
ArticleA Guide To Fiduciary Accounting For Ontario Trustees, Executors And Attorneys For PropertyWhat is the duty to account? This refers to the obligation of persons acting in a fiduciary capacity, such as a trustee, executor or attorney or guardian for property,CanadaWealth ManagementO'Sullivan Estate Lawyers LLP
ArticleConsiderations In Income Trusts, Royalty Trusts And Reits AcquisitionsREITs, royalty trusts and income trusts (collectively, Trusts) have proliferated in the past several years and represent a significant portion of Canadian public equity markets. As the concentration of ownership of business assets in Trusts has increased so, too, has interest in mergers and acquisitions (M&A) involving Trusts.CanadaCorporate/Commercial LawBlake, Cassels & Graydon LLP
ArticleAntle and Garron – The Federal Court Of Appeal – Focus On The FundamentalsThe Federal Court of Appeal decisions in Antle [2010 FCA 280, 2010 DTC 7304] and Garron [2010 DTC 5189, [2011] 2 CTC 7] provide welcome direction for those engaged in the planning, implementation and maintenance of trust structures, both domestic and offshore, reminding us to focus on the fundamentalsCanadaTaxWeirFoulds LLP
ArticleCanadian Income Trusts – An Attractive Liquidity Option for U.S.CompaniesCanadaWealth ManagementGoodmans LLP
ArticleConsiderations In Planning Your WillMost importantly, the law, not you, will determine distribution of your estate, which in most cases will not reflect your intentions and desires.CanadaFamily and MatrimonialO'Sullivan Estate Lawyers LLP
ArticleUsing A Trust In Your Estate PlanThis Advisory provides an overview of the legal concept of a trust, including its role in family wealth preservation and management. CanadaWealth ManagementO'Sullivan Estate Lawyers LLP
ArticleWhat Will You Do? Part TwoEarlier this month, we presented Part One of a candid conversation between our very own legal eagle, Marissa Mah, and Andreea Muth, a lawyer who supports our clients...CanadaFamily and MatrimonialPallett Valo LLP
ArticleCase Commentaries: Pecore And SaylorIn Pecore and it’s companion case, Madsen Estate v. Saylor, the Supreme Court establishes rules and limitations regarding the treatment of gratuitous transfers of assets from a parent to their child. In particular, the Court addresses two conflicting presumptions which historically operated in such cases. CanadaLitigation, Mediation & ArbitrationDentons Canada LLP
ArticleMerger Update Regarding The ING CasePension plan mergers are clearly an area where both the law and the regulatory environment are in a state of flux.CanadaStrategyBlake, Cassels & Graydon LLP
ArticleChanges To NI 31-103 Cost Disclosure And Performance ReportsThe Canadian Securities Administrators have now implemented amendments to National Instrument 31-103 Registration Requirements Exemptions and Ongoing Registrant Obligations and to its Companion Policy 31‑103 CP as amended. CanadaFinance and BankingFasken
ArticleCapital Gains Confusion: The Reporting Conundrum For Investment FundsIn the 2024 Federal Budget, the Government announced its intention to increase the capital gains inclusion rate in respect of capital gains arising on or after June 25, 2024...CanadaTaxMcMillan LLP
ArticleBest Interest – Conflict Of Interest: The Fiduciary Rule And Financial Advisory And Financial Planning ServicesAs we look forward in our crystal ball to looming issues on the horizon for 2018 and onwards, one that certainly comes to the fore is the regulation of those who provide financial advice and financial planning services, ...GlobalWealth ManagementO'Sullivan Estate Lawyers LLP
ArticleGround Breaking: Canada Launches Its First National Sovereign Wealth FundCanada has launched its first national sovereign wealth fund, the Canada Strong Fund, with $25 billion in federal capital to co-invest alongside private and institutional investors in infrastructure, energy...CanadaFinance and BankingMcMillan LLP
ArticleEight Estate Freeze Pitfalls & Tax Tips To Avoid Them—A Canadian Tax Lawyer's AnalysisWhen a taxpayer dies, subsection 70(5) of Canada's Income Tax Act deems that taxpayer to have sold each capital property at its fair market value immediately preceding the death. CanadaTaxRotfleisch & Samulovitch P.C.