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  • Article

    La Règle Des 21 Ans : Comment Préparer Une Fiducie Familiale À Cette Échéance Déterminante

    La fiducie familiale est un outil de planification fiscale et successorale largement utilisé par les familles entrepreneuriales canadiennes. Elle permet notamment de mettre en place un gel successoral, de faciliter le transfert graduel du patrimoine à la prochaine génération, de maintenir un certain contrôle sur les actifs et, dans certains cas, d’en assurer une meilleure protection.
    CanadaFamily and Matrimonial
    Miller Thomson
    Miller Thomson
  • Article

    How To Set Up Lifetime Benefit Trusts In Canada: Tax-Deferred Planning For Disabled Beneficiaries And Registered Assets

    A Lifetime Benefit Trust is one of the most powerful and underutilized estate planning tools available to Canadian families where a financially dependent beneficiary suffers from a mental infirmity.
    CanadaTax
Rotfleisch & Samulovitch P.C.
Rotfleisch & Samulovitch P.C.
  • Article

    Contrôle De La Transparence Des Entreprises Au Québec : Le Projet De Loi 78 Exigera Des Sociétés, Sociétés De Personnes Et Fiducies Faisant Affaire Au Québec La Divulgation Des « Bénéficiaires Ultimes »

    La transparence des entreprises est un sujet saillant depuis dix ans, alors que les gouvernements du monde entier luttent contre la fraude fiscale, le blanchiment d'argent et...
    CanadaCorporate/Commercial Law
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    Federal Budget 2018 Tax Highlights

    The Federal Government's 2018 Budget touts Canada's strong economic growth over the past two years, including real GDP growth of 3.2 per cent since the second quarter of 2016, an unemployment rate of 5.9 per cent, ...
    CanadaTax
    Crowe Soberman LLP
    Crowe Soberman LLP
  • Article

    Trust Interests And Family Law Rights – What Estate Planners Need To Know After Tremblay And Mudronja

    Since the enactment of the Family Law Act, Courts have struggled with determining, firstly, if and when the interest of a spouse in a discretionary trust qualifies as "property" as defined...
    CanadaFamily and Matrimonial
    Miller Thomson
    Miller Thomson
  • Article

    Budget 2025: Building Canada's Strength

    On November 4, 2025 (Budget Day), the Honourable François-Philippe Champagne, Finance Minister, delivered the 2025 federal budget titled, "Canada Strong" (Budget 2025), the Liberal Party's first federal budget under Prime Minister Mark Carney.
    CanadaTax
    Cassels
    Cassels
  • Article

    2018 Federal Budget: Selected Tax Measures

    On February 27, 2018, the Minister of Finance introduced Canada's 2018 Federal Budget (2018 Budget).
    CanadaTax
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Court Of Appeal Summaries (April 12 – April 16, 2021)

    Please find below our summaries of the civil decisions of the Court of Appeal for the week of April 12, 2021.
    CanadaLitigation, Mediation & Arbitration
    Blaney McMurtry LLP
    Blaney McMurtry LLP
  • Article

    Estate and Trust Taxation: Important Considerations

    A trust is considered a separate entity and is a taxpayer under the Income Tax Act.
    CanadaTax
    O'Sullivan Estate Lawyers LLP
    O'Sullivan Estate Lawyers LLP
  • Article

    Budget 2018: Sensible Measures

    From a tax perspective, the headline news is that Budget 2018 completes the Government of Canada's general retreat from the astounding July Proposals to address passive investment income in private corporations.
    CanadaTax
    Gowling WLG
    Gowling WLG
  • Article

    Recent Changes In Canada In The Areas Of Trusts And Estates Law

    Canadian practitioners frequently use trusts to execute tax, personal succession, and business succession planning strategies for their clients.
    CanadaTax
    Miller Thomson
    Miller Thomson
  • Article

    Court Of Appeal Summaries (January 19-23, 2015)

    Below are summaries for this week’s Ontario Court of Appeal civil decisions (non-criminal).
    CanadaLitigation, Mediation & Arbitration
    Blaney McMurtry LLP
    Blaney McMurtry LLP
  • Article

    Transparence de la propriété effective : le Canada rattrape son retard

    À l'échelle mondiale, la pression en faveur d'une plus grande transparence de la propriété effective se poursuit.
    CanadaCorporate/Commercial Law
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    The Practical Guide To Unfiled Tax Returns In Canada: Deadlines, Penalties, And How To Fix Them

    Canada’s tax system is a system of self-reporting. This feature is explicitly stated in subsection 150(1) of the Income Tax Act. This subsection requires taxpayers to file a tax return “without notice or demand for the return, for each taxation year of a taxpayer.”
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Selected Tax Measures In The 2025 Federal Budget - Canada

    The Minister of Finance (Canada), the Honourable François-Philippe Champagne, presented the Government of Canada's (the "Federal Government") 2025 Federal Budget ("Budget 2025") on November 4, 2025 ("Budget Day").
    CanadaTax
    Fasken
    Fasken
  • Podcast

    Beyond Succession: How Employee Ownership Trusts Are Reshaping Canadian Business Exits (Podcast)

    What if the best buyer for your business is already working for you? In this episode of Beyond Succession, host Leah Tolton is joined by Bennett Jones partner Wes Novotny...
    CanadaCorporate/Commercial Law
    Bennett Jones LLP
    Bennett Jones LLP
  • Article

    Vente d’entreprise : les stratégies fiscales pour maximiser vos économies d’impôt

    Tax planning implemented years before selling a business can maximize after-tax returns through strategic use of the capital gains deduction, family trusts, and asset purification.
    CanadaTax
    BCF Business Law
    BCF Business Law
  • Article

    CB Budget Watch Commentary

    The Honourable Bill Morneau, Minister of Finance, today tabled his third budget – "Equality + Growth: A Strong Middle Class" – which supports the Government's people centered approach.
    CanadaTax
    Collins Barrow National Incorporated
    Collins Barrow National Incorporated
  • Article

    Private Client Laws And Regulation 2019

    Domicile is generally not relevant to the determination of an individual's Canadian tax liability. Rather, the rationale for imposing Canadian income taxes on individuals is based on the concept of tax residence in Canada ...
    CanadaTax
    Miller Thomson
    Miller Thomson
  • Article

    Court Of Appeal Summaries (May 4 – 8, 2020)

    Please find our summaries of this past week's civil decisions of the Court of Appeal for Ontario (there were two substantive civil decisions).
    CanadaLitigation, Mediation & Arbitration
    Blaney McMurtry LLP
    Blaney McMurtry LLP
  • Showing 461–480 of 487 results

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