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Searching Content indexed under Income Tax by O'Sullivan Estate Lawyers LLP ordered by Published Date Descending.
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Private Client Law In Canada: Overview
A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; ...
Canada
15 Aug 2019
2
Canadian Tax Rates: How Do We Compare?
Now that the flurry of another tax season has come and gone, and we can put tax return preparation to the side until next year, its seems timely to consider in a dispassionate way how Canadian tax rates stack up against other countries, in particular the U.S.. Do we pay too much tax compared to other countries?
Canada
29 May 2019
3
Non-Resident Executors And Legal Reps In Estate Law
It is important to consider tax reporting duties and disclosure requirements of executors and trustees.
Canada
29 May 2019
4
Cross-Border Estate Administration: The Two-Country Connection
When a deceased person has cross-border connections to the United States (U.S.) and Ontario or any province or territory in Canada, many issues can arise which can complicate the administration of their estate.
Canada
29 May 2019
5
Succession Planning With Life Insurance And Registered Savings
Life insurance and registered savings, such as RRSPs, RRIFs, private pensions and TFSAs can form an income tax efficient part of an estate plan and can be structured to allow for estate administration tax and ...
Canada
20 May 2019
6
Foreign Beneficiaries: It's Complicated
With increased mobility of people and their assets, increasingly estates have a multijurisdictional dimension.
Canada
3 May 2019
7
Planning To Minimize Estate Taxes Under The Estate Administration Tax Act 1998 (Ontario)
In this Client Advisory, we present an overview of Ontario's estate administration tax (formerly "probate fees") regime. As well, we highlight reporting requirements implemented by the Ontario
Canada
12 Mar 2019
8
Death And Taxes: The Buck Does Not Stop Here
Everyone knows that death and taxes are two of life's certainties, but some of us may not appreciate that our tax liabilities don't disappear on death ...
Canada
20 Nov 2018
9
Marriage In Canada - The Marital Deduction And Other Tax Relief And Property Rights On Marital Breakdown And Death
A majority of the Carter Commission advocated a "comprehensive tax base", as "[t]he first and most essential purpose of taxation is to share the burden of the state fairly among all individuals and families."
Canada
12 Oct 2018
10
The Private Wealth & Private Client Review, 7th Edition, Chapter: "Canada" (Law Business Research, September 2018)
The current Canadian political, economic and social environment in 2018 is a mix of good and bad news.
Canada
5 Oct 2018
12
Change Is The Only Constant: A Perspective On Changes To Canadian Income Tax Rules For Private Corporations
On July 18, 2017, the Federal Government announced changes to close "loopholes" in the taxation of private corporation income.
Canada
26 Jan 2018
13
5 Reasons To Use A Private Foundation
Private foundations are flexible philanthropic vehicles, often created to promote family philanthropy.
Canada
24 Jul 2017
14
Charitable Giving
People support charities for a variety of reasons. Some donate to a hospital or health charity which has provided assistance to a close relative or friend.
Canada
22 May 2017
15
The Principal Residence And Capital Gains Tax - New Rules, New Pitfalls
Most taxpayers know that when you sell an asset which has increased in value, the federal Income Tax Act provides that you will generally be liable for capital gains tax...
Canada
18 May 2017
16
New Trust Taxation Rules: Important Considerations
This Special Advisory provides an overview of the new rules regarding the taxation of testamentary and life interest trusts effective January 1, 2016, and how they may affect existing trusts...
Canada
19 Apr 2017
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