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Rosen & Associates
Inheritance tax planning is a pivotal component of estate management. In Canada, dealing with the intricate tax system can be a challenging endeavour, and understanding the nuances...
Fillmore Riley
A family cottage can be a source of many happy family memories. Unfortunately, it can also be a source of estate planning headaches.
Rotfleisch & Samulovitch P.C.
Jeopardy orders authorize the Canada Revenue Agency (CRA) to initiate immediate collection actions, bypassing the collections limitations outlined in the Income Tax Act.
Moodys Private Client Law LLP
An alarming number of people living abroad don't realize they're US citizens who are subject to annual taxation and filing obligations to the IRS.
Gardiner Roberts LLP
The Underused Housing Tax (the "Act"), which came into effect on January 1, 2022, introduces an annual 1% tax on the value of vacant or underused residential property in Canada...
Gardiner Roberts LLP
Obtaining probate for a will is the legal process through which the executor named in a will asks the court to confirm the validity of the will and the authority of the named executor.
Miller Thomson LLP
The Lawyer's Daily, "B.C. sees new year changes to estate planning, real estate laws"
Minden Gross LLP
Probate is the process by which an individual's Will is certified by a provincial court. Where an individual holds assets in his or her own name, a probated Will is ordinarily required in order...
Miller Thomson LLP
When a person dies, their executor has a maximum of 60 months to make any testamentary gifts to charities. For estates that are complex, that might not be sufficient time.
O'Sullivan Estate Lawyers LLP
It is difficult to pick up a magazine or newspaper these days without reading an article or two which touches on the topic of wealth and income inequality and...
Rotfleisch & Samulovitch P.C.
Subsection 248(1) of the Income Tax Act defines "disposition" as "any transaction or event entitling a taxpayer to proceeds of disposition of a property."
Rotfleisch & Samulovitch P.C.
Defining what constitutes income for tax purposes is important because generally speaking, if a receipt constitutes income for tax purposes, then it will be taxable.
Rotfleisch & Samulovitch P.C.
Following the enactment of Bill 245, significant changes to the Ontario's Succession Law Reform Act (SLRA) came into force on January 1, 2022.
O'Sullivan Estate Lawyers LLP
The U.S. Congress was very busy throughout the Fall of 2021, and it was very challenging for advisors and their clients to keep up with a number of proposals dealing with trusts...
O'Sullivan Estate Lawyers LLP
It is likely an understatement that worldwide there is a sense of trepidation among taxpayers on what measures governments will take to raise tax revenues to pay for the pandemic...
Moodys Private Client Law LLP
One of the most popular questions I get during my renunciation webinars and over the 4,000 files I've handled is, "Will I lose my Social Security after I renounce my US citizenship?"
Rotfleisch & Samulovitch P.C.
In Spence v. BMO Trust Company, the Court of Appeal for Ontario confirmed that an individual has the right to "dispose of his or her property as he or she chooses" upon death.
Rotfleisch & Samulovitch P.C.
When a Canadian tax resident taxpayer passes away, he or she is deemed by the Income Tax Act to have sold all of his or her capital property for its fair market value immediately prior to his or her death.
Minden Gross LLP
Regardless of the temporary interruption to travel caused by COVID-19, we are living in an increasingly globalized society.
Minden Gross LLP
The first 100 days are in the books for the Biden administration. Many of us north of the border feel insulated from the comings and goings on in the U.S...
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