Insights/Communiqués/Wealth Matters/June 2015

Wealth Matters

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June 2015

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Cross-Border Estate Planning: The EU Succession Regulation

Carla Figliomeni, Rahul Sharma

A major step in facilitating cross-border succession was the adoption of the Regulation  (EU) Nr. 650/2012 (hereinafter referred to as the “Succession Regulation”) on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in...

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Graduated Rate Estates (New Changes in Bill C-43)

Victoria L. Hockley

Currently testamentary trusts and grandfathered inter vivos trusts benefit from graduated rates of taxation, but commencing January 1, 2016, these trusts will be subject to the top marginal tax rates.  In the 2013 Federal Budget, the Federal Government announced that...

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