Miller Thomson’s Private Client Services (“PCS”) practice is one of the largest and most prominent in Canada, specializing in the day-to-day and long-term planning needs of many of Canada’s most successful private family enterprises and individuals. We provide a complete range of services with respect to estate planning, personal and corporate tax, business succession planning, trusts, estate administration, trust and estate litigation and incapacity and elder law.
Our PCS Group distinguishes itself through our cornerstone publication, Miller Thomson on Estate Planning (“MTEP”) – a preeminent Canadian publication on estate planning. Published by Thomson Reuters, MTEP is a two-volume, twenty chapter publication, covering a broad range of tax and estate planning topics in Canada as well as United States cross-border estate planning. MTEP is regularly updated and marks a truly collaborative effort by our PCS lawyers across Canada.
Our areas of expertise include:
Estate Planning, Business Succession Planning and Personal Tax
- Tax-planned trusts and wills to achieve wealth distribution objectives while minimizing tax
- Succession plans to transition family businesses while maintaining family harmony
- Custom designed estate freeze and income-splitting arrangements
- Practical planning to reduce probate taxes
- Life insurance planning
- Cross-border will and trust planning for clients with dual residence, U.S. citizenship or foreign property
- Charitable giving including the use of private charitable foundations
- Pre-nuptial and Cohabitation agreements
- Applications for probate
- Assisting executors and estate trustees in their duties
- Administration of estates and trusts
- Opinions on will and trust interpretations
- Post mortem tax planning
- Jurisdictional issues
- Preparation of accounts for estates and trusts
We assist institutional fiduciaries on a regular basis with advice designed to reduce exposure and manage the risks that accompany a fiduciary position. We also advise trustees on complex fiduciary issues and advise beneficiaries on their rights and expectations.
Estate and Trust Dispute Resolution, Mediation and Arbitration
Our lawyers are experienced in complex dispute resolution with respect to estates and trusts. We provide a full range of services in trust and estate litigation including:
- Contested proceedings in trust, estate and charitable matters
- Variation of trusts
- Motions for advice and directions
- Cy-près applications for trustees and charities
Incapacity and Elder Law
- Substitute decision-making and mental incapacity planning
- Continuing enduring powers of attorney for property and durable powers of attorney
- Powers of attorney for personal care, personal directives, representation agreements and “Living Wills”
- Advising on the use of trusts and powers of attorney to protect clients’ assets and to effect personal care decisions in the event of long term illness or incapacity
- Management plans, guardianship and committeeship
- Contesting an attorney’s, agent’s, or guardian’s decisions or accounts
Sarah Hansen, Troy McEachren and Kristina Shaw named 2018 Zenith Award winners
Miller Thomson Partners Sarah Hansen, Troy McEachren and Kristina Shaw are recipients of the 2018 Lexpert Zenith Awards celebrating Mid-Career Excellence. The Zenith Awards recognize lawyers across the country who excel in their area of law and in social responsibility....
Miller Thomson recognized in 2018 Canadian Legal Lexpert Directory
In the recently released 2018 edition of the Canadian Legal Lexpert® Directory, 90 Miller Thomson lawyers across 35 areas of law have been recognized for their industry-leading advisory expertise. These rankings are the culmination of an extensive annual peer review process...
Miller Thomson earns top rankings in Chambers Canada 2018
Miller Thomson earned a top Band 1 ranking for two practice areas in the 2018 Chambers Canada Guide. Our Charities and Not-For-Profit group is regarded for “its novel and innovative approach to complex matters arising within the charitable and non-profit market,”...
Miller Thomson to release comprehensive Federal Budget review on March 22
Our in-depth analysis of the Federal Budget will be released later this week. Corporate tax lawyers Ron Choudhury and Rahul Sharma, and Social Impact lawyer Nicole D’Aoust will be at budget lock-up in Ottawa on March 22 to bring you the latest tax measures...
Miller Thomson receives top honours in 2017 Chambers Canada guide
Thirteen Miller Thomson lawyers and four practice groups are named in the 2017 edition of Chambers Canada. The guide ranks lawyers and law firms in over 40 specialist practice areas across Canada, based on client feedback, peer interviews and an assessment of...
William Fowlis elected to STEP worldwide council
Congratulations to William Fowlis, Partner in our Calgary office, who was recently elected as the Canadian representative on the STEP (Society of Trust and Estate Practitioners) worldwide council. STEP is the global professional association for trust and estate practitioners. The council is made up...
Miller Thomson lawyers recognized in The Best Lawyers in Canada 2017
126 Miller Thomson lawyers from across the country and in numerous areas of law have been recognized for their expertise in the 2017 edition of The Best Lawyers in Canada. This result is up from 122 lawyers ranked last year....
Miller Thomson receives top ranking by Chambers for international private wealth management
Miller Thomson is ranked as a Band 1 (highest ranking) law firm in Canada in the 2016 Chambers High Net Worth Guide. The guide ranks the leading lawyers and law firms for the international private wealth market in key jurisdictions around the world. ...
Miller Thomson participation at 18th Annual STEP Canada Conference
Our National Private Client Services Group will be participating in and sponsoring the 18th annual STEP (Society of Trust and Estate Practitioners) Canada Conference scheduled from June 9 -10, at the Metro Toronto Convention Centre. Over 700 delegates have registered,...
William Fowlis receives Society of Trusts and Estate Practitioners (STEP) Founder’s Award
Miller Thomson congratulates William Fowlis, the firm’s Corporate Tax Lead, on being awarded the STEP Founder’s Award. The award recognizes STEP members who have made an exemplary long-term contribution to the Society in their branch or elsewhere in the voluntary...
Gail P. Black, Q.C. speaks on Tips and Tricks in Will and Incapacity Planning
Gail Black presents to clients of Sagium on “Tips and Tricks in Will and Incapacity Planning” on Wednesday, June 13, 2018.
Martin Rochwerg, Rahul Sharma and Kristy Balkwill speak at March Educational Seminar
Martin Rochwerg, Rahul Sharma and Kristy Balkwill will be presenting at the March Educational Seminar: U.S./Canadian Cross-Border Estate Planning. Topic of discussion will be U.S.-Canada Cross-Border Tax and Estate Planning Considerations. The presentation will highlight from a Canadian perspective some...
Jag Gandhi speaks at Law Society’s Practice Gems: Administration of Estates 2017
Jag Gandhi will be presenting on “The Updated Annotated Checklist” at LSUC held on September 29, 2017.
Miller Thomson at STEP Canada conference
Our National Private Client Services Group is a Gold sponsor of the 19th annual STEP (Society of Trust and Estate Practitioners) Canada taking place June 12 -13, at the Metro Toronto Convention Centre. Over 700 delegates have registered, making this largest STEP Conference...
Gail P. Black, Q.C. speaks on the top ten things advisors should know about estate planning
Gail P. Black, Q.C. speaks to Canaccord Genuity advisors on Tuesday June 6, 2017. Gail presents on the topic “Top Ten Things Advisors Should Know About Estate Planning”.
Rahul Sharma speaks at OBA Practical Guide to Tax Considerations in Succession Planning
Rahul Sharma will be presenting on “Valuing Discretionary Trust Interests” at the OBA Practical Guide to Tax Considerations in Succession Planning.
Bryant Frydberg speaks on Succession Planning for Businesses
Bryant Frydberg speaks at the Calgary Chamber of Commerce CEO Roundtable event. He will speak on the subject of succession planning for businesses and what are the best options, tax implications and legal obligations they face.
Martin Rochwerg speaks on post-mortem planning
Martin Rochwerg presents “Post-Mortem Holdco Planning” for the CBA’s Will, Estate and Trust Fundamentals for Estate Practitioners program.
Miller Thomson speaks at STEP Canada conference
Gail Black moderates a session on “A Professional’s Toolkit for Identifying and Addressing Decisional Capacity and Undue Influence” on June 9. Rachel Blumenfeld presents “STEP Toronto on Jewish Laws of Inheritance and Estate Planning in Canada” on June 9. Martin Rochwerg...
Susan Manwaring and Martin Rochwerg speak on estate and tax planning
The 2016 Guide to Complex Issues in Estate and Tax Planning is presented by Osgoode Professional Development. Susan Manwaring speaks on “Charitable Donations: What You Need to Know”. Martin Rochwerg is Program Co-Chair.
Tax Update Seminar
Miller Thomson presents a complimentary tax seminar. This seminar is designed for accountants, financial advisors, tax professionals, private business owners, and others who deal with tax related issues. Our seminar focuses on: New Tax Rules affecting Trusts, Estates and Charitable...
Family Law Issues in Estate Planning
Patricia Fourcand and Nathalie Marchand deliver a presentation entitled “Family Law Issues in Estate Planning” during a breakfast and conference organized by RBC Dominion Securities Inc., D’Amico Family Wealth Management Group on March 19th 2014 at 1 Place Ville-Marie, 41st floor at 8h30....
Recent Tax Developments 2013 – Regina
Miller Thomson presents a breakfast seminar, “Recent Tax Developments” hosted by the Regina office.
Recent Tax Developments 2013 – Saskatoon
Miller Thomson presents a breakfast seminar on “Recent Tax Developments,” hosted by the Saskatoon office.
Recent Tax Developments 2012 – Regina
Miller Thomson’s Regina office hosts a breakfast seminar on “Recent Tax Developments.”
Recent Tax Developments 2012 – Saskatoon
Miller Thomson’s Saskatoon office hosts a breakfast seminar on “Recent Tax Developments.”
Recent Developments in Estate Planning and Business Succession
Miller Thomson’s National Private Client Services Group hosts a seminar covering recent developments in Estate Planning and Business Succession.
James Hutchinson speaks on “Utilization of Tax Losses and Debt Restructuring”.
James Hutchinson speaks on “Tax Planning for Farming Course – Succession Planning: Use of Trusts and Tax Issues”.
Owner-Manager Tax Planning
James Hutchinson speaks on “Owner-Manager Tax Planning” at the 8th Annual Tax Planning for the Wealthy Family.
BC Government to Introduce Speculation Tax
In an effort to deal with the ongoing challenges of housing affordability in much of the province, the government of British Columbia announced, as part of its budget on February 20, 2018, its intention to implement a new speculation tax...
The TCJA and Beyond
The TCJA and Beyond
OUR 2017 STEP Journal article discussed British Columbia’s 15 per cent property transfer tax (the Vancouver tax), applicable to certain foreign buyers of residential property in the Greater Vancouver regional district. On 21 April 2017, the Ontario government followed suit...
Budget 2018: Developments Affecting Private Companies
In this edition: Passive Income Proposals for Private Corporations Increased Reporting Requirements for Trusts Passive Income Proposals for Private Corporations Budget 2018 contains two new measures to deter the accumulation of passive assets within private corporations. These changes are...
Budget 2018: Sales and Excise Tax Proposals
The 2018 Federal Budget (“Budget 2018”) contains a number of excise and sales tax (GST/HST) proposals and amendments that may be relevant to registrants and practitioners. Each of the proposals below deals with issues that may require significant planning or...
2018 Miller Thomson Federal Budget Review
With today’s tabling of the 2018 Federal Budget (the “Budget”), the federal government followed through on its previously expressed commitments to reform the taxation of passive income earned by certain private Canadian corporations. It has also continued to “tighten” the...
International Comparative Legal Guide to Private Client Laws and Regulation 2018 – Canada
Rahul Sharma and Nathalie Marchand authored the chapter for Canada in this international guide covering issues in private client laws and regulations across 28 jurisdictions, with contributions from Wendi Crowe and Martin Rochwerg. Click here to download the chapter or read...
Proposed Changes to the Canada Revenue Agency’s Voluntary Disclosures Program
Introduction On June 9, 2017, the Canada Revenue Agency (the “CRA”) proposed significant changes to the Voluntary Disclosures Program (the “VDP”), which, if implemented, will have the effect of significantly narrowing the criteria for eligibility under the VDP and reducing...
Trump’s Overhaul of US Estate Tax – What does it mean for Canadians?
On September 27, 2017, Donald Trump released his “unified framework for fixing our broken tax code”, which included a one-line statement that would significantly impact taxation on death for many Americans and even some Canadians: “The framework repeals the death...
Important Proposed Amendments to the Taxation of Private Corporations
Overview In its 2017 Federal Budget release, the Federal Government noted a continued concern with tax planning strategies involving private corporations. While no new measures or amendments to existing rules were released as part of the 2017 Federal Budget, Canadian...
Estate Planning and Shareholders’ Agreements
The importance of a properly drafted shareholders’ agreement in the context of a business owner’s estate plan is often overlooked. Having a will, or multiple wills, to control what happens to the estate is important; but if a business owner...