Searching Content indexed under Inheritance Tax by Blake, Cassels & Graydon LLP ordered by Published Date Descending.
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Bare Trustees And Nominees
Bare trustees or nominees are often encountered in mortgage lending situations.
18 May 2011
2011–2012 Budget: Quebec Government Aiming for a Balanced Budget
The Quebec government’s (Government) objective last year was to emerge from the economic crisis and to consolidate the province’s economic recovery. The price of this recovery over the last year has been an increase in the deficit, although lower than anticipated.
22 Mar 2011
Antle and Garron - Federal Court of Appeal's Decisions and Implications for Trusts
After much anticipation, the Federal Court of Appeal (the FCA) recently released its decisions in St. Michael Trust Corp. v. The Queen and Antle et al. v. The Queen.
9 Dec 2010
2009 Federal Budget
With numerous spending initiatives released in the days leading up to the January 27, 2009 federal budget, many wondered whether the tabling of the Budget itself would be anti-climactic.
9 Feb 2009
Taxation Of Income Trusts And Other SIFT Trusts
On December 21, 2006, the Canadian federal Department of Finance released draft legislation to amend the Canadian Income Tax Act to implement the new tax regime for income trusts, royalty trusts and other "specified investment flow-throughs" or "SIFTs". The changes were first announced in a surprise release from Finance on October 31, 2006.
6 Feb 2007
The Canadian Problem With Limited Liability Companies – A Self-Help Approach
The administrative position of Canada Revenue Agency (CRA) with respect to U.S. limited liability companies (LLCs) has created considerable consternation. CRA consistently repeated its position that LLCs that are treated as fiscally transparent for U.S. tax purposes will not be entitled to the benefits of the Canada-U.S. Tax Convention (the Convention) on the basis that they do not qualify as residents of the U.S. for purposes of the Convention even where all the members are U.S. residents.
21 Apr 2005
Class Actions & Retiree Benefits — New Risks?
Canadian employers have, for decades, used substantial employment benefits packages to attract and retain employees. These benefits packages often include a variety of post-employment benefits for retirees (including life insurance, prescription drug, supplementary health and dental benefits). For employers, one attractive feature of these retiree benefits is their low up-front costs
22 Mar 2005
CSA Publish Guidelines on Retirement Benefits Disclosure
The Canadian Securities Administrators staff have issued Staff Notice 51 – 314 Retirement Benefits Disclosure providing guidelines for disclosure of retirement benefits. The Staff Notice indicates that a number of issuers are presently considering providing enhanced disclosure on retirement benefits payable to executives, which goes beyond that which is required under current securities law requirements.
28 Jan 2005
Joint Debt – A Matter of Form
Where there is a financing of a multinational group of affiliated corporations, it is becoming more common to have the indebtedness issued by several of the affiliated corporations as co-issuers, in which case there are various tax issues to address.
9 Jul 2004
Limitations Act, 2002
On January 1, 2004, the Limitations Act, 2002 came into force in Ontario. This statute governs the limitation periods applicable to claims governed by the law of Ontario. The new statute makes significant changes to limitation periods generally. These changes will have a significant impact on claims related to pension matters.
14 Apr 2004
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