Wealth Matters

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March 2016

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Recent Jurisprudence Regarding the Provincial Residency of Trust in Canada

William J. Fowlis, Troy McEachren

Abstract The jurisdiction in which a trust is resident is relevant for Canadian federal and provincial tax reasons because a trust pays income tax to whatever country and province that the trust is resident in. 2012 decision of the Supreme...

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Testamentary Freedom and Policy Constraints

Rosanne T. Rocchi

It is a hallmark of common law jurisdictions that testators have freedom of testamentary disposition , subject only to three exceptions. In other words, an individual may dispose of his or her property as he or she wishes, even if...

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