Introduction Prior to the Tax Court of Canada’s decision in Garron Family Trust et al. v. The Queen, 2009 TCC 450 [Garron], according to many legal professionals, a trust was resident in the jurisdiction in which a majority of its...
Alberta’s new Wills and Succession Act (“WSA”) came into force on February 1st, 2012, replacing the Wills Act, Dependants Relief Act, Intestate Succession Act, Survivorship Act and s. 47 of the Trustee Act, bringing significant changes to succession law and...
A legacy can be created by leaving all or a portion of a person’s estate to charity. Such a gift can reflect a testator’s personal values and beliefs while making a difference in the lives of others. However, in order...
Significant amendments to the Power of Attorney Act and the Representation Agreement Act came into force in British Columbia on September 1, 2011. While powers of attorney or representation agreements made before this date are still valid, the new legislation...
In December 2011, CRA released a technical interpretation that offers clarification on the rules surrounding donations to registered charities from spousal trusts. Such clarification is valuable both to charities issuing receipts as well as well as to advisors in the...
Miller Thomson is pleased to announce the release of Miller Thomson on Estate Planning, written by 30 of our lawyers from 9 of our offices across the country. The two-volume review published by Carswell offers precise, practical, up-to-date information on tax...
