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L'appel est formé par le syndic et le gestionnaire qui se pourvoient contre un jugement de la Cour supérieure leur enjoignant de payer des dommages intérêts à une créancière garantie (Finexcorp).

The Canada Revenue Agency (CRA) has implemented several new trust reporting rules that will apply to taxation year-ends starting December 31, 2021.

Today, I'm pleased to share with you a letter that the Department of Finance just released to the Joint Committee, STEP, and CALU.

There have been dramatic changes to the Income Tax Act since 2014, the most recent of which have only come into effect in 2018.

In our previous article titled Changes in Tax Filing Requirements for Trusts, we reported that the Income Tax Act was being amended to impose additional filing requirements for certain trusts for the 2021 and subsequent taxation years.

​Kismet Enterprises leased two acres of land in Nanaimo, BC to Rascal Trucking, which operated a topsoil processing facility on the property.

Argent Energy Trust closes its $212 million initial public offering.

On July 1, 2014, certain provisions of Bill 128, An act to enact the Money-Services Business Act and to amend various legislative provisions, will come into force.

From a lender's perspective, perfection of its security interest in collateral by control provides stronger protection than perfection by registration.

The Budget proposes extensive new reporting requirements for most family trusts, effective for returns required to be filed for 2021 and subsequent taxation years.

The new Trustee Act came into force on February 1, 2023. There are a few new changes, however, this alert focuses on the new obligations with respect to trust accounting.

A fairly recent precedent-setting BC case considers the validity of a gift in a Will to a testamentary trust (Kellogg Estate v. Kellogg, 2013 BCSC 2292).

Much talk about the upcoming changes to the taxation of trusts and estates has surrounded the introduction of the concept of Graduated Rate Estates.

Often people who are doing their estate planning have one overriding goal in mind: keep it simple.

The recent decision of the Federal Court of Appeal in Toronto-Dominion Bank v Canada, 2020 FCA 80 ("TD v Canada"), created a new cause for concern for lenders.

In a trust claim, it has become commonplace to seek a request for a declaration that, if there is judgment for breach of trust, the judgment will survive the subsequent bankruptcy of the judgment debtor.

Amendments to the Income Tax Act (Canada) (the "Act") affecting the Trusts and, in particular, surviving spouses or life interest beneficiaries of the Trusts, were enacted on December 16, 2014...

In recent years, many trusts have been created for tax planning purposes. A trust is a patrimony created by an individual who donates property (the settlor).