Mondaq Canada: Family and Matrimonial
Bull, Housser & Tupper LLP
Parliament recently enacted significant changes, beginning in 2016, to the taxation of estates, trusts and charitable giving on death.
Bull, Housser & Tupper LLP
Parliament recently enacted significant changes to the taxation of estates and trusts and charitable giving on death beginning in 2016.
Alexander Holburn Beaudin + Lang LLP
Herein lies a cautionary tale as to the continuing effect of the presumption of advancement upon "Excluded Property" under the Family Law Act.
Miller Thomson LLP
The Ontario Court of Appeal decision in Foley v. McIntyre is an interesting and helpful discussion of the presumption of resulting trust in the context of joint accounts held between parents and their adult children.
Borden Ladner Gervais LLP
Joint ownership is common, easy and cheap to set up and surprisingly complicated in practice.
Collins Barrow National Incorporated
Even in cases where one or more children are able to take full responsibility for the ownership of a cottage, there are other financial repercussions to consider.
WeirFoulds LLP
Parents with minor children have specific estate planning concerns. One such concern is how to provide financially for the children if one or both parents die.
Clark Wilson LLP
Courts have guidelines for interpreting ambiguous provisions in contracts, Wills, and other documents.
Torkin Manes LLP
The House of Lords, in Inland Revenue Commissioners v. Westminster (Duke) established the following fundamental principle of tax law:
McLennan Ross LLP
On June 1, 2015 the Estate Administration Act ("Act") came into force in Alberta. This Act updates the previous laws which dictate how an executor will have to administer the estate of a deceased person.
Clark Wilson LLP
The Wills, Estates and Succession Act ("WESA") implements a variety of changes.
Blaney McMurtry LLP
"Estate trustee" is the term used in Ontario to refer to an executor or administrator of a deceased individual's estate.
Blaney McMurtry LLP
If you answered YES to any of the above, you should consult an expert to make sure that there are no unexpected problems for your loved ones!
Alexander Holburn Beaudin + Lang LLP
A Memorandum to a Will is a separate document from the Will which may convey bequests, instructions or wishes to the Executor.
Clark Wilson LLP
Beginning in 2016, all trusts (whether created during an individual's lifetime, or in their will) will be subject to tax at the highest marginal rate unless the trust meets one of two exceptions.
Minden Gross LLP
Family trusts can be a highly effective tax-planning tool. But you have to be sure to dot your i's and cross your t's to avoid the unwanted attention of the Canada Revenue Agency, as I spelled out in a previous article.
Blaney McMurtry LLP
Anyone with a will that creates a spousal trust, therefore, is strongly advised to review it, and the reasons for it, to make sure that it does not create new, unanticipated and unintended implications.
YLaw Group
So you have separated from you spouse and now want to move to a different city to get away from it all and perhaps start a new life with your partner.
Miller Thomson LLP
Currently testamentary trusts and grandfathered inter vivos trusts benefit from graduated rates of taxation, but commencing January 1, 2016, these trusts will be subject to the top marginal tax rates.
Miller Thomson LLP
The Succession Regulation introduces novel concepts for cross-border succession planning of individuals with multi-jurisdictional estates and ties to a Member State.
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Blaney McMurtry LLP
Anyone with a will that creates a spousal trust, therefore, is strongly advised to review it, and the reasons for it, to make sure that it does not create new, unanticipated and unintended implications.
Crowe Soberman LLP
Significant changes have been made to the taxation of trusts and estates that may have a major impact on your tax and estate planning. This bulletin highlights the main tax planning considerations now required to deal with these recent changes.
Minden Gross LLP
Family trusts can be a highly effective tax-planning tool. But you have to be sure to dot your i's and cross your t's to avoid the unwanted attention of the Canada Revenue Agency, as I spelled out in a previous article.
Pallett Valo LLP
Reorganizing private companies should be a simple task for corporate lawyers.
Stikeman Elliott LLP
A seismic change in the international private wealth arena is under way.
Grant Thornton
Canadian residents who are neither citizens, nor residents, of the United States can be subject to US estate tax?
Blaney McMurtry LLP
If you answered YES to any of the above, you should consult an expert to make sure that there are no unexpected problems for your loved ones!
Blaney McMurtry LLP
Hello everyone. Below are summaries of this week's Ontario Court of Appeal decisions. As usual, there are full summaries for the substantive civil decisions.
McLennan Ross LLP
Effective on January 1, 2016, there will be significant changes to the manner in which trusts created under a will are subject to income tax.
Clark Wilson LLP
Beginning in 2016, all trusts (whether created during an individual's lifetime, or in their will) will be subject to tax at the highest marginal rate unless the trust meets one of two exceptions.
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