Searching Content indexed under Inheritance Tax by Gowling WLG ordered by Published Date Descending.
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New Money Laundering Regime Introduces Additional Compliance Duties For Pension Scheme Trustees
New money laundering requirements came into effect on 26 June 2017 which impose new compliance obligations on trustees of occupational pension schemes.
25 Jul 2017
Non-Dom Related Provisions In Finance Bill Omitted From The Final Legislation
The UK Finance Bill 2017 passed through the House of Commons on Tuesday 25 April 2017 with a large number of its original provisions missing.
2 May 2017
Reforms To The Taxation Of Non-UK Domiciled Individuals: Draft Legislation And Final Proposals
On Monday 5 December 2016, the Government published long-awaited draft legislation for the reform of the taxation of non-UK domiciled individuals....
15 Dec 2016
Non-Dom Tax Changes - No Respite In The Autumn Statement
In his Autumn Statement yesterday, the UK Chancellor, Philip Hammond, confirmed that proposed tax changes targeted at non-domiciled individuals that were first announced at the Summer Budget in 2015...
29 Nov 2016
How To Choose The Right Tax Structure When Purchasing A French Residential Property
Many wealthy individuals and families own a secondary home in France.
18 Nov 2016
Reforms To The Taxation Of Non-Domiciled Individuals: Updated Proposals
The Government published its long-awaited follow-up consultation on the proposals for reform of the taxation of non-UK domiciled individuals, which were initially announced at the Summer Budget in July 2015.
7 Sep 2016
Brexit - A Leap Into The Unknown - Considerations For Wealthy International Individuals And Their Families
Over the days that have followed, the position has become increasingly uncertain with upheaval in the markets, the resignation of the Prime Minister, David Cameron, and departure of many of the opposition MPs.
European Union
8 Jul 2016
To Re-Structure Or Not? UK Residential Property In The Eye Of The Tax Storm
The Government has not yet consulted or legislated on the proposed changes.
26 Apr 2016
Le budget de 2014 – objectif : intégrité
Le ministre des Finances Jim Flaherty s’enorgueillit du nombre de mesures d’intégrité qu’il a introduites depuis 2006.
12 Feb 2014
Budget 2014: Fiscal Integrity As A Work In Progress
Minister of Finance Flaherty takes pride in the integrity measures he has introduced since 2006. Last year, Budget 2013 touted over 75 measures aimed at improving integrity and closing tax loopholes
12 Feb 2014
Federal Court Of Appeal Affirms Livaditis
The Federal Court of Appeal ("FCA") upheld the judicial review decision of the Federal Court ("FC") in Livaditis v. Canada Revenue Agency, disallowing the taxpayer’s request for relief under the CRA’s voluntary disclosures program ("VDP") on the basis that the taxpayer’s disclosure was not voluntary.
6 Jun 2012
Federal Court Of Appeal Affirms "Livaditis"
The Federal Court of Appeal ("FCA") upheld the judicial review decision of the Federal Court ("FC") in "Livaditis v. Canada Revenue Agency".
31 May 2012
Pensions @ Gowlings: March 12, 2012 - Volume 8, Number 1
As discussed in a previous Pensions@Gowlings, in November 2011 the federal government introduced legislation (Bill C-25) to implement the federal portion of the Pooled Registered Pension Plan (PRPP) framework (the "PRPP Act").
15 Mar 2012
Buckingham v. Canada – A New Standard for Due Diligence In Director’s Liability Tax Cases?
In our article, "The CRA is not a Bank - Director's Liability in an Age of Economic Uncertainty", we strongly warned corporate directors to make sure that source deductions, GST/HST, employee EI premiums and employee CPP contributions are remitted to the Crown and not used as operating funds, regardless of whether the corporation has cash flow problems.
15 Nov 2011
Internal Revenue Code - Expatriate Provisions
Individuals considering renouncing their U.S. citizenship, or terminating their long-term residency status, should familiarize themselves with the associated tax responsibilities mandated by the Internal Revenue Code ("IRC").
17 Oct 2011
2011 Federal Budget Recap
In his speech to Parliament on March 22, 2011, the Minister of Finance emphasized the need for a stable government, while delivering a plethora of targeted tax incentives for families
28 Mar 2011
Buy Low, Donate High, Sue to Get Even: More Risks for Recommending Aggressive Tax Avoidance Schemes
In a recent decision of the Ontario Superior Court, Lemberg v. Perris, Eric and Valerie Lemberg successfully sued their loyal accountant, Michael Perris ("Perris"), for breach of fiduciary duty.
13 Dec 2010
Taxation Law @ Gowlings November 8, 2010
The Federal Court of Canada’s recent judgment in Minister of National Revenue v. Robarts, addresses the limitations in the Minister of National Revenue’s ("Minister") ability to take aggressive steps to collect assessed tax in situations where a taxpayer is otherwise shielded from collection actions.
22 Nov 2010
Canadian Tax @ Gowlings - February 3, 2010
As banking secrecy is eroded in formerly tight-lipped jurisdictions like Switzerland, there is no time like the present to come forward under the Canadian voluntary disclosure ("VD") program to declare previously unreported foreign income and avoid significant fines, penalties, interest and even potential criminal prosecution.
8 Feb 2010
Moving To The United States: Tax Consequences And Planning Opportunities
Moving to the United States may raise all sorts of concerns for individuals resident in Canada, not the least of which are the potential tax consequences to such a move.
20 Jun 2008
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