Mondaq Canada: Corporate/Commercial Law > Trusts
O'Sullivan Estate Lawyers LLP
A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; ...
Rotfleisch & Samulovitch P.C.
When a taxpayer carries on a commercial activity it inevitably incurs the additional expense of GST/HST payable on its supplies.
Field LLP
The Supreme Court of Canada may soon be considering the intersection between estate and privacy law as well as the public policy behind the "open court" principle.
Rotfleisch & Samulovitch P.C.
A Henson trust is a type of trust that is settled for the purpose of benefitting a person with disabilities.
Norton Rose Fulbright Canada LLP
The terms of an inter vivos trust are usually set out in a document signed by the settlor.
Lindsay Kenney LLP
Much buzz has been heard of late about Bill 23, introduced almost a year ago in June, 2018, by the BC Minister of Finance and Deputy Premier, Carole James, entitled the Land Owner Transparency Act.
Blake, Cassels & Graydon LLP
On May 16, 2019, the Land Owner Transparency Act (LOTA), one of the B.C. government's signature pieces of legislation to address hidden ownership of real estate in B.C., became law.
Gardiner Roberts LLP
Generally, Canadian resident can only get tax credit for individual or income deduction for corporation on donation to Canadian registered charity
Clark Wilson LLP
Stories of post-secondary institutions deploying innovative independent, accountable, business structures, most often business
Clark Wilson LLP
Two recent decisions from the Supreme Court of British Columbia illustrate the importance, and difficulty, of determining the intentions someone who transfers property when ownership
Clark Wilson LLP
Two recent decisions from the Supreme Court of British Columbia illustrate the importance, and difficulty, of determining the intentions someone who transfers property when ownership
Miller Thomson LLP
In the case Doukhobor Heritage Retreat Society #1999 v. Vancouver Foundation, the British Columbia Supreme Court considered whether a permanent fund established by a charity
Norton Rose Fulbright Canada LLP
On January 21, 2019, the Quebec Court of Appeal ruled in O'Leary Funds Management c. Boralex Inc., 2019 QCCA 84
Borden Ladner Gervais LLP
In 1996, Mr. Herjavec set up a family trust, and settled $100 into the trust. The next year, he transferred 75% of his shares in his growing company, Brak Enterprises ("Brak"), into the trust.
McInnes Cooper
On January 25, 2019, the Supreme Court of Canada considered, for the first time, "Henson trusts" and the nature of a disabled beneficiary's interest in them for the purposes of determining eligibility for social benefits programs.
McLennan Ross LLP
A recent tax change that has gotten a lot of attention is the tax on split income, or "TOSI". Through design or inadvertently, many trusts will be affected by these rules.
WeirFoulds LLP
The Ontario Superior Court of Justice recently reviewed the indicia of a sham trust in McGoey (Re).
Miller Thomson LLP
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 ...
Miller Thomson LLP
As we summarized in a recent Financial Services & Insolvency Communiqué, Saskatchewan has introduced Bill 151 (the Bill) which amends The Personal Property Security Act, 1993 ...
TMF Group
Once selected, the appointment of the escrow agent is usually written into an escrow agreement.
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Norton Rose Fulbright Canada LLP
The terms of an inter vivos trust are usually set out in a document signed by the settlor.
O'Sullivan Estate Lawyers LLP
A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; ...
Field LLP
The Supreme Court of Canada may soon be considering the intersection between estate and privacy law as well as the public policy behind the "open court" principle.
Rotfleisch & Samulovitch P.C.
When a taxpayer carries on a commercial activity it inevitably incurs the additional expense of GST/HST payable on its supplies.
TMF Group
Once selected, the appointment of the escrow agent is usually written into an escrow agreement.
McLennan Ross LLP
A recent tax change that has gotten a lot of attention is the tax on split income, or "TOSI". Through design or inadvertently, many trusts will be affected by these rules.
Lindsay Kenney LLP
Much buzz has been heard of late about Bill 23, introduced almost a year ago in June, 2018, by the BC Minister of Finance and Deputy Premier, Carole James, entitled the Land Owner Transparency Act.
Rotfleisch & Samulovitch P.C.
A Henson trust is a type of trust that is settled for the purpose of benefitting a person with disabilities.
Fogler, Rubinoff LLP
In CRA Technical Interpretation 2016-0647621E5, June 3, 2016, "Part IV Income Tax - Dividend Paid to a Corporate Trust Beneficiary", the CRA held that Part IV tax would apply on an allocation of dividends...
Blake, Cassels & Graydon LLP
On May 16, 2019, the Land Owner Transparency Act (LOTA), one of the B.C. government's signature pieces of legislation to address hidden ownership of real estate in B.C., became law.
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