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This article discusses the inclusion and use of powers to add and remove beneficiaries in drafting, planning, and establishing family trusts.

On October 10, 2018, the Canadian Securities Administrators ("CSA") published Staff Notice 51-357 Staff Review of Reporting Issuers in the Cannabis Industry.

Part I of this series of articles reviewed some of the basic tax requirements for using trusts to split income, and Part II discussed a number of tax planning opportunities that can be accessible through the use of inter vivos trusts.

Elon Musk recently announced that he is backing out of his US$44 billion deal to acquire Twitter, Inc., an agreement the company is seeking to enforce through the U.S. courts.

In December 2017, Finance Ministers across the country, at both the federal and provincial/territorial level, agreed to participate in a coordinated cannabis framework, which lead to Coordinated Cannabis Taxation Agreements ...

There are countless reasons to make or update your will, and the process can look very different depending on the lawyer you hire.

It's been a year since the first set of amendments to Ontario's Construction Lien Act (renamed Construction Act) came into effect.

With the "back to school" season upon us (although it looks and feels very different this year), it is a good time to hit the books and review the latest developments in solicitors' negligence.

Part 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...

With the "back to school" season upon us (although it looks and feels very different this year), it is a good time to hit the books and review the latest developments in solicitors' negligence.

On April 7, 2021, the Province of Ontario enacted a new provincial emergency and stay-at-home order effective at 12:01 am on April 8, 2021. The Government made this enactment less than a week after...

In Northridge Property Management Inc. v. Champion Products Corp., 2017 ONCA 249, the Court considered two issues relating to agreements to lease...

On July 18, 2017, the Federal Liberal government working with the Federal Department of Finance released a report and series of widespread proposals and draft legislation that are intended to....

My previous article was about how to properly claim your principal residence exemption on the sale of your home, and some of the rules you have to keep in mind.

I recently spoke at the Ontario Bar Association about the proper administration of trusts. It’s a topic that I first presented on and wrote about four years ago.

Difficulties arise for corporations that lack a formal process for governing the calling and conduct of board meetings.

This is the fifth and last instalment in a series of articles discussing issues and traps practitioners need to navigate to successfully implement and maintain an estate freeze.