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  • Article

    Le Manitoba étend la taxe sur les transferts fonciers aux transferts d’un intérêt bénéficiaire dans un bien-fonds

    Le Manitoba étendra sa taxe sur les transferts fonciers aux transferts d'intérêts bénéficiaires non enregistrés à compter du 1er janvier 2027, ciblant les structures impliquant des fiducies nues et des prête-noms. Ces modifications visent à prévenir l'évitement fiscal et à aligner le régime manitobain sur ceux de l'Ontario et du Québec, tout en introduisant de nouvelles exemptions et obligations de déclaration.
    CanadaTax
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Trust Reporting Season Is Here: Your Primer On The New Requirements For 2023

    On December 15, 2022, Bill C-32, the Fall Economic Statement Implementation Act, 2022, S.C. 2022, c. 19 ("Bill C-32"), received Royal Assent.
    CanadaCorporate/Commercial Law
Gardiner Roberts LLP
Gardiner Roberts LLP
  • Article

    Bare Trust Reporting: What Happened Between 2023 And 2026, And Who Must File Now

    In March 2024 the Canada Revenue Agency announced, days before the deadline, that bare trusts would not have to file a T3 return for 2023. That announcement was the beginning of a sequence rather than the end of one, and the rules have since been repealed, replaced, and brought back in a different form.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    A Problem Crying Out For An Early Resolution

    First, he was satisfied that personal representatives obtain their rights and powers directly from a will.
    CanadaCorporate/Commercial Law
    Aird & Berlis LLP
    Aird & Berlis LLP
  • Article

    Proposed Amendments To Trust Reporting Requirements – August 2024 Edition

    Enhanced trust reporting requirements were enacted for trusts with a taxation year ending after December 30, 2023, and required certain trusts to file a T3 Trust Income Tax...
    CanadaCorporate/Commercial Law
    Gardiner Roberts LLP
    Gardiner Roberts LLP
  • Article

    Pourquoi la planification d’inaptitude est-elle importante en Alberta?

    Planifier pour l'avenir ne se résume pas à la rédaction d'un testament. De nombreux Canadiens négligent ce qui pourrait arriver s'ils venaient à souffrir d'inaptitude cognitive ou fonctionnelle.
    CanadaFamily and Matrimonial
    Miller Thomson
    Miller Thomson
  • Article

    Charity & NFP Law Update - February 2024

    A new T3 Trust Income Tax and Information Return ("T3") was released by the Canada Revenue Agency (CRA) in December 2023.
    CanadaCorporate/Commercial Law
    Carters Professional Corporation
    Carters Professional Corporation
  • Article

    The 2024 Year-End Tax Planner

    Engaging in effective tax planning with the professionals at Bateman MacKay is often a multi-year endeavour.
    CanadaTax
    Bateman MacKay LLP
    Bateman MacKay LLP
  • Article

    The Canada Not-For-Profit Corporations Act And Quebec Trust Law: A New Opportunity For Quebec Donors

    It has been increasingly recognised by commentators that the next generation of philanthropists have a different approach to giving than did past generations.
    CanadaCorporate/Commercial Law
    Miller Thomson
    Miller Thomson
  • Article

    Estate And Trust Taxation: Important Considerations

    This Advisory provides an overview of some of the key rules regarding the Canadian taxation of estates and testamentary and inter vivos trusts, including spouse, alter ego...
    CanadaFamily and Matrimonial
    O'Sullivan Estate Lawyers LLP
    O'Sullivan Estate Lawyers LLP
  • Article

    Highlights Of Canada's 2018 Federal Budget

    The federal budget (Budget 2018) tabled on February 27 (Budget Day) contains a number of proposed amendments to Canada's Income Tax Act (Tax Act).
    CanadaTax
    Torys
    Torys
  • Article

    Foiled By Fonts: How Expert Evidence On Fonts Demonstrated Trusts Were Shams

    The Ontario Superior Court of Justice recently reviewed the indicia of a sham trust in McGoey (Re).
    CanadaCorporate/Commercial Law
    WeirFoulds LLP
    WeirFoulds LLP
  • Article

    Canadian Federal Government Releases Significant Draft Tax Legislation Package

    On August 4, 2023, the Canadian federal government released a package of draft legislation to implement various tax measures, update certain previously released draft legislation, and make certain technical changes...
    CanadaTax
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Video

    Getting Ready For GDPR - Part Four - Legal Issues And Trustee Decisions (Video)

    In part four of our GDPR and pensions series, our experts focus on the important decisions trustees need to make in terms of the legal grounds for processing the scheme's personal data.
    CanadaCorporate/Commercial Law
    Gowling WLG
    Gowling WLG
  • Article

    Protecting Beneficiaries From Protectors: How We Might Expect The Judiciary To Provide A Check On Donees With Powerful Powers

    If angels were to govern men, neither external nor internal controls on government would be necessary.
    CanadaFamily and Matrimonial
    Gardiner Roberts LLP
    Gardiner Roberts LLP
  • Article

    Court Of Appeal Summaries (October 13 To 17, 2014)

    Topics include summary judgment in the limitation period context, property disputes involving religious organizations, family law, and others.
    CanadaLitigation, Mediation & Arbitration
    Blaney McMurtry LLP
    Blaney McMurtry LLP
  • Article

    Canadian Federal Government Releases Significant Draft Tax Legislation

    On August 12, 2024, the Canadian federal government released several packages of draft legislation to implement various tax measures, update certain previously released draft legislation, and make certain technical...
    CanadaTax
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Article

    Canada’s New Alternative Minimum Tax Regime: The Hidden Tax On The Equity Investment For Individual Taxpayers, High-Net-Worth

    Since 2024, Canada’s alternative minimum tax (AMT) has been transformed from a rarely-triggered backstop into a levy that can intrude on the ordinary tax planning of business owners, investors, executives, and philanthropists.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Highlights Of The 2018 Federal Budget

    Canada's Department of Finance ("Finance") released Canada's federal budget for 2018 ("Budget 2018") on February 27, 2018 ("Budget Day").
    CanadaTax
    Aird & Berlis LLP
    Aird & Berlis LLP
  • Article

    Trustee Exemption Clauses: Redundant Or Required?

    Many testamentary instruments include clauses which are intended to relieve trustees from liability in the execution of their duties.
    CanadaCorporate/Commercial Law
    Dentons Canada LLP
    Dentons Canada LLP
  • Showing 441–460 of 487 results

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