Canada: Trusts

The courts in both Ontario and British Columbia have determined that Wills containing a pour-over clause directing assets into a revocable or amendable trust are invalid.

Explore recent developments in Canadian tax law, corporate restructuring, and energy policy through expert legal analysis. From employee ownership trusts to carbon capture tax credits, discover how regulatory changes are shaping business strategy and compliance requirements across multiple sectors.

Estate disputes involving corporate and trust structures require coordinated legal expertise across multiple disciplines. The Staples v. Jean case demonstrates how administering complex estates can simultaneously engage estate law, corporate governance, tax planning, employment issues, and litigation strategy, highlighting the critical importance of comprehensive legal guidance for estate trustees managing sophisticated business interests.

Canadian income tax law does not prohibit Canadian residents from using offshore entities or structures. What it does prohibit—explicitly and deliberately—is the deferral of Canadian tax on passive or investment income through foreign intermediaries.

Planifier pour l'avenir ne se résume pas à la rédaction d'un testament. De nombreux Canadiens négligent ce qui pourrait arriver s'ils venaient à souffrir d'inaptitude cognitive ou fonctionnelle.

Not all guarantees are created equal. There is considerable confusion amongst mortgage lenders when structuring a mortgage loan highlighted by a recurring tendency to insist...

The new excessive interest and financing expense limitation (EIFEL) rules have been in effect for corporations and trusts with taxation years beginning on or after Oct. 1, 2023.

Many of you may have read about the recent Murdoch family trust dispute, the elements of which...

La 2e édition de l'ouvrage Canadian Taxation of Trusts est une ressource essentielle pour les professionnels du droit et de la fiscalité qui évoluent dans le contexte...