Canada: Trusts

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Business Succession Planning – Understanding Key Drivers

It is a fact of life that every business owner must exit their business eventually, whether in retirement or on death.

Canada Commercial

PV

Pallett Valo LLP

A Canadian Tax Lawyer's Guide To Changes In Tax Obligations For Trust Executors And Trustees That Will Simplify Estate Administration

Proposed amendments to the Income Tax Act (ITA)will ease the administrative burdens of executors and trustees. It is important to understand these changes as they change the tax obligations of executors and trustees.

RS

Rotfleisch & Samulovitch P.C.

Beyond Succession: How Employee Ownership Trusts Are Reshaping Canadian Business Exits (Podcast)

What if the best buyer for your business is already working for you? In this episode of Beyond Succession, host Leah Tolton is joined by Bennett Jones partner Wes Novotny...

Canada Commercial

BJ

Bennett Jones LLP

EIFEL Tips And Traps Every Business Should Know For 2025 And Beyond

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.

RS

RSM Canada

Changing Your Mind And Your Family Trust Can Be Hard To Do: Just Ask Rupert Murdoch

OE

O'Sullivan Estate Lawyers LLP

Canadian Taxation Of Trusts

Canada Commercial

MT

McCarthy Tétrault LLP

Crafting The Will To Facilitate Effective Post-mortem Estate Planning

MT

Miller Thomson LLP

Limited Partnerships As A Planning Tool: Insights From Anthony v. Binscarth Holdings GP Inc., 2025 ONCA 130

PV

Pallett Valo LLP

Using A Trust In Your Estate Plan

OE

O'Sullivan Estate Lawyers LLP

Charitable Giving

Canada Commercial

OE

O'Sullivan Estate Lawyers LLP

Estate And Trust Taxation: Important Considerations

OE

O'Sullivan Estate Lawyers LLP

Trust Reporting And The Duty To Account: "I Fought The Law And The Law Won"

Canada Commercial

OE

O'Sullivan Estate Lawyers LLP

'Bare Trusts' Not Required To File T3, Schedule 15 For 2024 Tax Year, Says CRA

RS

Rotfleisch & Samulovitch P.C.

Understanding Bare Trust Reporting Rules: Key Updates For The 2025 Taxation Year

MT

Miller Thomson LLP

How CRA Conducts Net Worth Audits And Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons From Mann v. The King And Other Cases

RS

Rotfleisch & Samulovitch P.C.

Webinar: 2025 Global In-House Counsel Survey Report: Unique Insights Into The Global In-House Counsel Profession

Worldwide Law Practice

IC

In-House Counsel Worldwide

Remedies For Reprisal: Reinstatement And The Duty To Mitigate Under The Employment Standards Act, 2000

Canada Employment

LL

Lerners LLP

Implications Of The GENIUS Act On Stablecoins In Canada

Canada Technology

MT

Miller Thomson LLP

Overview And Analysis Of The GENIUS Act

ML

McMillan LLP

The 2024 Year-End Tax Planner

Engaging in effective tax planning with the professionals at Bateman MacKay is often a multi-year endeavour.

BM

Bateman MacKay LLP

Employee Ownership Trusts: An Introduction For Business Owners

As discussed in our prior article on Employee Ownership Trusts, Canadian business owners report that finding a buyer is a significant obstacle to succession planning.

Canada Commercial

CW

Clark Wilson LLP

CRA Relief And Proposed Amendments Mitigate Bare Trust Reporting Burden On Energy Companies

On October 29, 2024, the Canada Revenue Agency (CRA) issued a release stating that it will not require bare trusts to file trust returns for the 2024 tax year...

BJ

Bennett Jones LLP

Trust Residency Unraveled: How Central Management Determines Tax Obligations

The case similarly deals with two family trusts, the Ted Trust and the Darmos Trust, and centers on whether these trusts should be considered residents of Alberta or Ontario...

MM

Mills & Mills

Private Wealth And Private Client - Canada

OE

O'Sullivan Estate Lawyers LLP

CRA Announces Bare Trusts Are Exempt From Trust Reporting Requirements For 2024

AB

Aird & Berlis LLP

What Are Alter Ego Trusts? How Can They Help Your Estate Planning?

RS

Rotfleisch & Samulovitch P.C.

Department Of Finance Announces Relief From Bare Trust Reporting For The 2024 Taxation Year

BD

Burnet, Duckworth & Palmer LLP

Not "Trusting" Average Canadians: Exceptions Added To New Trust Reporting Rules

BL

Borden Ladner Gervais LLP

Proposed Amendments To Trust Reporting Requirements – August 2024 Edition

Canada Commercial

GR

Gardiner Roberts LLP

How To Successfully Leverage Employee Ownership Trusts (EOTs) For Business Succession Planning

Canada Commercial

RS

Rotfleisch & Samulovitch P.C.

Discretionary Trusts And Family Law Division: 50% Of Zero Is Still Zero

OE

O'Sullivan Estate Lawyers LLP

Finance Proposes Complicated Amendments To Trust Reporting Requirements

Canada Commercial

CP

Carters Professional Corporation

Poring Over Pour-Over Provisions: Caution If Your Will Gifts To An Existing Trust

OE

O'Sullivan Estate Lawyers LLP

How To Successfully Leverage Employee Ownership Trusts (EOTs) For Business Succession Planning

Employee ownership trusts (EOTs) are an important tax planning tool for Canadian business owners who plan to exit their business.

Canada Commercial

RS

Rotfleisch & Samulovitch P.C.

Discretionary Trusts And Family Law Division: 50% Of Zero Is Still Zero

Courts in common law jurisdictions continue to grapple with how to deal with a spouse's interest in a discretionary trust when there is a marital breakdown, and whether to include them in property division...

OE

O'Sullivan Estate Lawyers LLP

Finance Proposes Complicated Amendments To Trust Reporting Requirements

As reported in earlier 2024 and 2023 editions of our Charity & NFP Law Update, trust reporting requirements under the Income Tax Act ("ITA") have been significantly expanded pursuant to detailed and complicated amendments introduced through Bill C-32.

Canada Commercial

CP

Carters Professional Corporation

Poring Over Pour-Over Provisions: Caution If Your Will Gifts To An Existing Trust

Typically, we tend to think of the beneficiaries of an estate under a will as being individuals or organizations: family members, friends, and charities. These beneficiaries usually receive their gift...

OE

O'Sullivan Estate Lawyers LLP

Canadian Federal Government Releases Significant Draft Tax Legislation

OH

Osler, Hoskin & Harcourt LLP

Variation Of Trusts Act – Does The "Benefit" Need To Be Financial?

The Variation of Trusts Act might be the shortest statute that I am aware of, with the entire statute likely containing fewer words than the current blog. At its most basic the Act provides the court...

HH

Hull & Hull LLP

Varying A Will: A Potential Estate Administration Solution

In cases where an estate administration stalls, it can be challenging to get the ball rolling again. A new case, Hill v Hill, 2024 ONSC 3023, notes one "practical approach"...

HH

Hull & Hull LLP

Client Guide To Trust Accounts

When you retain a lawyer, you will often hear the terms "Trust Account" or "In Trust", but what exactly does that mean?

CM

Casey & Moss LLP

Bare Trusts To File Tax Returns – Government Announces Bare Trusts Are Exempt From Filing Tax Return For 2023

The CRA will work with the Department of Finance to further clarify its guidance on this filing requirement.

RB

Richards Buell Sutton LLP

Considerations For Charitable Giving Under Alter Ego Trusts And Joint Partner Trusts

Canada Commercial

RB

Richards Buell Sutton LLP

Navigating Inheritance: Strategies To Preserve Family Harmony And Assets

CW

Clark Wilson LLP

Court Refuses To Alter Terms Of Charitable Trust

Canada Commercial

CP

Carters Professional Corporation

Trustee Investments Under The Ontario Trustee Act

Canada Commercial

OE

O'Sullivan Estate Lawyers LLP

Using A Trust In Your Estate Plan

OE

O'Sullivan Estate Lawyers LLP

The Pros And Cons Of Multiple Executors And Trustees

Canada Commercial

OE

O'Sullivan Estate Lawyers LLP

Federal Public Transparency Register Highlights Ongoing Concerns For Trusts

Canada Commercial

PV

Pallett Valo LLP

Some Good News And Some Not So Good News About The Impact Of Trust Reporting Requirements On Charities And NFPS

Canada Commercial

CP

Carters Professional Corporation

Not-So-Cheap Thrills: The Bare Trust Reporting Rollercoaster

GR

Gardiner Roberts LLP

TAX UPDATE: CRA Suspends 2023 Tax Returns For Bare Trusts: "Bare Trusts Are Exempt From Trust Reporting Requirements For 2023," Says CRA

RS

Rotfleisch & Samulovitch P.C.

CRA Announces Exemption For Bare Trusts From New Reporting Rules For 2023

F

Fasken

Canadian Tax Lawyer Explains The Basics Of Alter Ego Trusts

RS

Rotfleisch & Samulovitch P.C.

CRA Exempts Bare Trusts From Reporting Requirements For 2023

DL

Dale & Lessmann LLP

Foreign Divorce Can Undermine Bid For Spousal Support

Canada Commercial

TM

Torkin Manes LLP

CRA Announces Bare Trusts Are Exempt From Trust Reporting Requirements For 2023

AB

Aird & Berlis LLP

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Latest Videos

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Different Types Of Entities Lenders May Encounter: Trusts (Video)

GW

Gowling WLG

Getting Ready For GDPR - Part Four - Legal Issues And Trustee Decisions (Video)

GW

Gowling WLG

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