Searching Content indexed under Trusts by Miller Thomson LLP ordered by Published Date Descending.
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Returning Funds To Donor: Doukhobor Heritage Retreat Society #1999 v. Vancouver Foundation
In the case Doukhobor Heritage Retreat Society #1999 v. Vancouver Foundation, the British Columbia Supreme Court considered whether a permanent fund established by a charity
15 Feb 2019
Private Client Laws And Regulation 2019
Domicile is generally not relevant to the determination of an individual's Canadian tax liability. Rather, the rationale for imposing Canadian income taxes on individuals is based on the concept of tax residence in Canada ...
22 Jan 2019
Secured Lenders Beware! Saskatchewan Is Proposing To Create A Superpriority For Employer Obligations To Pension Plans
As we summarized in a recent Financial Services & Insolvency Communiqué, Saskatchewan has introduced Bill 151 (the Bill) which amends The Personal Property Security Act, 1993 ...
21 Jan 2019
Year-End Tax Matters: Annual Trustee Meetings
As we near the end of the calendar year, trustees of inter vivos trusts (created during a person's lifetime) such as family trusts or testamentary trusts (created by will) ...
14 Nov 2018
Reporting Requirements For Trusts
On July 27, 2018, Finance Canada released Legislative Proposals, and Explanatory Notes relating to those Legislative Proposals that deal with, among other topics, the Reporting Requirements for Trusts as announced in Budget 2018.
10 Sep 2018
Beneficial Interests In Discretionary Trusts And The Associated Corporations Rules; Moules Industriels v. The Queen
When two or more corporations are associated for the purposes of the associated corporation rules in section 256 of the Income Tax Act (the "Act")
14 Aug 2018
Changes Proposed To Expand Scope For Social Investments In Ontario
The Ontario Government recently released draft legislation aimed at various matters under the label of reducing red tape.
26 Oct 2017
Breach Of Trust Claims: When Does The Clock Start Ticking?
Certain court decisions are worth revisiting to ensure that they aren't overlooked when facing complicated construction litigation matters.
6 Mar 2017
Cowper-Smith v. Morgan: Independent Legal Advice And Undue Influence
In Cowper-Smith v. Morgan 2016 BCCA 200, the British Columbia Court of Appeal upheld a finding of undue influence by the testatrix's daughter, despite advice from two separate lawyers.
30 Jan 2017
Si Un Syndic N'agit Pas Conformément À Ses Obligations Et Qu'un Créancier Subit Un Préjudice Dû À Ce Fait, Ce Dernier A Le Droit De Recevoir Des Dommages Intérêts.
L'appel est formé par le syndic et le gestionnaire qui se pourvoient contre un jugement de la Cour supérieure leur enjoignant de payer des dommages intérêts à une créancière garantie (Finexcorp).
17 Jan 2017
Agricultural Law Netletter - 21 November 2016
A Justice of the Alberta Court of Queen's Bench has provided a detailed summary of the current Alberta law with respect to the presumption of advancement and the presumption of resulting trust...
21 Dec 2016
Trust Interests And Family Law Rights – What Estate Planners Need To Know After Tremblay And Mudronja
Since the enactment of the Family Law Act, Courts have struggled with determining, firstly, if and when the interest of a spouse in a discretionary trust qualifies as "property" as defined...
7 Jun 2016
Varying Charitable Purpose Trusts: Application Of Cy-Près And Administrative Scheme Making Powers In British Columbia
The cy-près doctrine can be used to vary a trust where it has become impossible or impracticable to achieve the original charitable purpose of that trust.
17 May 2016
Recent Jurisprudence Regarding The Provincial Residency Of Trust In Canada
Canada and many other countries have a tax system which levies an income tax on residents of the particular country, including trusts that are resident in that country.
4 Apr 2016
Finance Proposes Changes To The Taxation Of Trusts And Estates And The Use Of Charitable Donation Tax Credits By Estates
On January 15, 2016, the Department of Finance released legislative proposals to amend certain new rules in the Income Tax Act (ITA) that govern the income tax treatment of testamentary trusts...
25 Jan 2016
Liberal Government Follows Through On Promised Tax Rate Changes
In a Ways and Means Motion passed by the House of Commons on December 9, 2015, the new government introduced the changes to tax rates promised during the recent federal election campaign.
22 Dec 2015
Providing Financial Support To A Disabled Person On Government Disability Assistance: Recent Regulatory Changes In British Columbia
On December 1st, 2015, changes to the Regulations came into force, making it significantly easier for individuals with persons with disabilities (PWD) designation in British Columbia to receive financial support...
21 Dec 2015
Department Of Finance Provides Receptive Response On January 1, 2016 Rules For The Taxation Of Spousal And Similar Trusts
Amendments to the Income Tax Act (Canada) (the "Act") affecting the Trusts and, in particular, surviving spouses or life interest beneficiaries of the Trusts, were enacted on December 16, 2014...
23 Nov 2015
Pitt v Holt And Futter v Futter – The Case For Amending Trustee Decisions
The U.K. Supreme Court judgment in the cases of Pitt v Holt and Re Futter [2013] UKSC 26, has clarified the law of trusts in applying both the rule of Hastings-Bass and the law of mistake.
30 Oct 2015
A Review Of Qualified Disability Trusts
Bill C-43, which received Royal Assent on December 16, 2014, introduces a new type of trust to benefit disabled individuals – the "qualified disability trust" ("QDT"). .
12 Aug 2015
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