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Dale & Lessmann LLP
The Canada Revenue Agency (CRA) has implemented significant changes to trust reporting rules for taxation years ending after December 30, 2023.
Carters Professional Corporation
A new T3 Trust Income Tax and Information Return ("T3") was released by the Canada Revenue Agency (CRA) in December 2023.
Carters Professional Corporation
A new T3 Trust Income Tax and Information Return ("T3") was released by the Canada Revenue Agency (CRA) in December 2023. The updated T3 reflects the expanded...
Stewart McKelvey
New trust disclosure rules originally announced on February 27, 2018, are now in force, and trusts with taxation years ending on or after December 31, 2023...
Bishop & McKenzie
This income tax season will look different for Canadian trusts: the Government of Canada has implemented new filing requirements that are applicable to trusts.
Gardiner Roberts LLP
On December 15, 2022, Bill C-32, the Fall Economic Statement Implementation Act, 2022, S.C. 2022, c. 19 ("Bill C-32"), received Royal Assent.
MLT Aikins LLP
At its core, a trust is a legal arrangement wherein a person, known as the settlor, transfers assets to one or more trustees, who manage those assets in accordance with the terms outlined in the trust document ...
WeirFoulds LLP
Unless a specific exemption applies, a 2023 T3 Return is required to be filed for Canadian resident bare trusts on or before April 2, 2024, along with a completed...
O'Sullivan Estate Lawyers LLP
Trusts, and discretionary trusts in particular, are a staple of estate planning for their flexibility and adaptability. They can address a multitude of situations such as: managing assets...
Clark Wilson LLP
If you are contemplating separating from your partner or are in the midst of a divorce, you may be wondering what constitutes excluded property and what entitlement...
MLT Aikins LLP
There has been considerable press coverage of the Canada Revenue Agency's new trust reporting requirements.
Fasken
The Canada Revenue Agency (CRA) has recently provided updated guidance to Canadian charities seeking clarity on maintaining compliance with the Canadian Income Tax Act ("ITA")...
Stikeman Elliott LLP
On November 21, 2023, the Government of Canada released its Fall Economic Statement. Among the measures included in the statement are improved tax incentives for Employee Ownership Trusts.
Stikeman Elliott LLP
On November 21, 2023, the Canadian Department of Finance ("Finance") released its 2023 Fall Economic Statement
Dentons
Rectification is an equitable remedy that allows a court to correct errors in a written document, such as a contract or legal instrument, when the document fails to reflect the true intentions of the parties.
Gardiner Roberts LLP
After months of uncertainty for the charitable sector, the Canada Revenue Agency ("CRA")has confirmed that registered charities will not need to file a T3 Trust Income Tax and Information...
Miller Thomson LLP
L'ARC a confirmé que les organismes de bienfaisance enregistrés au Canada ne seront pas tenus de produire des déclarations de renseignements T3 pour les fiducies détenues à l'interne.
Miller Thomson LLP
CRA has confirmed that Canadian registered charities will not be required to file T3 information returns for internally held trusts.
Gardiner Roberts LLP
If angels were to govern men, neither external nor internal controls on government would be necessary.
O'Sullivan Estate Lawyers LLP
Most of us have heard of the "KISS" principle, which stands for "keep it simple, stupid." The natural assumption is that simple equals short and sometimes...
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