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Searching Content indexed under Wills/ Intestacy/ Estate Planning by Spiegel Sohmer ordered by Published Date Descending.
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TCC Curtails SBD Multiplication
In Jencal Holdings Ltd. v. The Queen, the TCC applied the deemed association rule in subsection 256(2.1) to force the corporations involved to share the $500,000 business limit because tax reduction was held to be...
Canada
21 May 2019
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Estate Planning In The LGBTQ Community
Proper estate and incapacity planning are important for people from all walks of life, however there are often important nuances to understand ...
Canada
15 Mar 2019
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