Troy McEachren | Miller Thomson LLP


Conséquences des modifications apportées à la loi linguistique du Québec sur les organismes sans but lucratif et les organismes de bienfaisance 1. Qu’est-ce que la Charte? Qu’est-ce que le projet de loi 96? La Charte de la langue française du Québec (la « Charte ») a été adoptée en 1977. Par suite de son adoption, le français est devenu la langue habituelle au... Plus
( Disponible en anglais seulement ) $17 million estate gift to private foundation not eligible for tax credit: Lessons from last-minute tax planning The Tax Court of Canada decision in Odette (Estate) v the Queen[1] demonstrates two equally important principles. The first is the need to carefully review complex provisions of the Income Tax Act (Canada) (the “ITA”) when developing a tax plan.... Plus
( Disponible en anglais seulement ) Troy McEachren quoted in Canadian Lawyer article on MAID legislation Canadian Lawyer, "New MAID legislation a ‘step forward’ " With the Senate passage of Bill C-7 on Wednesday night and royal assent received, Canadians now have expanded rights to medical assistance in dying (MAID). The new legislation “was expected,” says Montreal private client lawyer Troy McEachren. Revisions to the... Plus
( Disponible en anglais seulement ) Donation of ecological or cultural property – timing is everything: Lessons from Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII) The recent Federal Court of Appeal (FCA) decision in Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII) (Yellow Point) is a reminder that timing can be everything when making donations of ecologically sensitive land or Canadian cultural property.... Plus
( Disponible en anglais seulement ) COVID-19: A relief resource for commercial tenants and landlords across Canada Miller Thomson LLP recognises this is an unprecedented time and we continue to be committed to the well-being and sustainability of our clients. The government and various other institutions have implemented a number of measures aimed at providing economic relief... Plus
Comment tenir des assemblées des membres et des administrateurs malgré le COVID-19 : Une vue d’ensemble des provinces Cet article a été mis à jour le 24 avril 2020 Les provinces du Canada ont déclaré l’état d’urgence ou des urgences de santé publique et ont émis des restrictions sur les rassemblements de masse. Ces restrictions vont de l’interdiction de tous... Plus
( Disponible en anglais seulement ) Nathalie Marchand and Troy McEachren quoted in The Globe and Mail The Globe and Mail, "Ontario court to consider whether a will can be witnessed online as many Canadians draft new documents" Nathalie Marchand and Troy McEachren comment on notarial wills in Quebec in The Globe and Mail. In Quebec, a third option exists called a notarial will, in which a notary witnesses the signing and the document does not later need... Plus
Comment mettre à jour un testament pendant la pandémie de coronavirus Pendant la pandémie de coronavirus (Covid-19), plusieurs d’entre nous se demandent si leurs affaires financières et familiales sont en ordre. Ceux dont les affaires sont à jour sont réconfortés de savoir que, s’il leur arrivait quelque chose, leur famille serait... Plus
La planification successorale et l’importance de maintenir un plan successoral à jour Un certain nombre de facteurs motivent les individus à s’engager dans le processus de planification successorale. Parmi les facteurs de motivation les plus courants, on peut citer un changement d’état civil, les naissances ou les décès dans la famille, un... Plus
Yared c. Karam : La Cour suprême du Canada déclare qu’une résidence familiale détenue en fiducie fait partie du patrimoine familial au Québec La Cour suprême du Canada a rendu une décision novatrice en droit de la famille qui aura des répercussions bien au-delà de ce domaine du droit. La décision portait sur l’achat d’une résidence par une fiducie et sur la question... Plus
( Disponible en anglais seulement ) Donors Sue for Losing Millions in their Donor Advised Fund: What both Donors and Charities can learn from Fairbairn v. Fidelity Investments Charitable Fund Fundraising in today’s competitive environment can lead to increased pressure on fundraisers who make promises that cannot be kept. These broken promises can lead to serious litigation and reputational damage. A case presently before the courts in California provides a... Plus
( Disponible en anglais seulement ) Donation of an Investment Account: The Quebec Court of Appeal confirms there is no need for a notarial deed of gift! An ailing parent in the final days of her life wants to give an investment account to her children. How should she do it? Does she need a notary or can she simply sign a piece of paper? While the... Plus
( Disponible en anglais seulement ) Forewarned is Forearmed: Questions You Should Ask Before Joining A Board of Directors Joining the board of a charity or a non-profit organization (“NPO”) can be an enriching and mutually rewarding experience. Whether orientation of new board members is approached informally or formally, both the organization and the new director should be sure... Plus
( Disponible en anglais seulement ) You Can’t Do What You Want! UK Court Finds that Members of a Charitable Corporation are Fiduciaries of the Charity Presently in Canada, there are over 85,000 registered charities, most of which are set up as not-for-profit corporations. All of these corporations have members who regularly meet to elect directors, approve fundamental changes, and receive financial statements. When making these... Plus
( Disponible en anglais seulement ) Troy McEachren quoted in Financial Post on tax deductions for donations to U.S. charities Financial Post, "How to get a tax deduction for donations to U.S. charities" The tax treaty between Canada and the U.S. provides some limited tax relief for gifts made by Canadians to U.S. charitable organizations, but the rules are slightly complicated. Plus
Vous souhaitez vous débarrasser d’un membre indésirable? Lisez attentivement vos règlements! De nombreux organismes ont un nombre relativement élevé de membres parmi lesquels il arrive souvent qu’une ou deux personnes constituent une source de conflit. En général, les organismes ne font tout simplement pas attention à ces personnes. Toutefois, leur comportement... Plus
Le Temple de l’ordre Jedi est il un organisme de bienfaisance religieux? Tout dépend du lieu où vous habitez Si bon nombre de personnes connaissent bien le terme « Jedi » issu de la très populaire série de films Star Wars (La Guerre des étoiles), tel n’est pas le cas du « jediisme », mouvement religieux non théiste inspiré par ces films. Au... Plus
La Cour d’appel du Québec confirme que la Convention fiscale entre le Canada et les États-Unis ne s’applique pas aux résidents du Québec Available in English: Quebec Court of Appeal decision confirms Canada-U.S. Tax Convention not Applicable to Quebec Residents Dans le bulletin de juillet 2015, nous traitions d’une décision rendue par la Cour du Québec dans la cause Emballages Starflex inc. c. Agence... Plus
( Disponible en anglais seulement ) Disability Planning and Henson Style Trusts in Quebec In many instances, a parent will not have sufficient assets to fully care for a disabled child for the remainder of his or her life. As a result, access to provincial benefits will be crucial for the disabled child. Provincial... Plus
( Disponible en anglais seulement ) Quebec 2016 Budget On March 17, 2016, Quebec released its provincial budget. The budget contained several measures designed to increase the benefit to Quebec resident donors from charitable donations and to facilitate the operations of resident donors in Quebec. Improving the Tax Treatment of... Plus
( Disponible en anglais seulement ) Recent Jurisprudence Regarding the Provincial Residency of Trust in Canada 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... Plus
( Disponible en anglais seulement ) Lobbying in Quebec: more charities and NPOs may soon have to register their staff as lobbyists On June 12, 2015, the government of Quebec introduced Bill 56 (Lobbying Transparency Act) in the National Assembly. If adopted, Bill 56 will replace the current legislation governing lobbying in Quebec (Lobbying Transparency and Ethics Act, CQLR c T-11.011). Under... Plus
( Disponible en anglais seulement ) Donations to U.S. Charities by Residents of Quebec: Court of Quebec rules that the Canada-U.S. Tax Convention not Applicable On May 19, 2015, the Court of Quebec released its judgment in Emballages Starflex Inc. v. Agence du Revenu du Québec in which the court held that for donations made by residents of Quebec to U.S. charities, donors may not... Plus
( Disponible en anglais seulement ) The Canada Not-for-Profit Corporations Act and Quebec Trust Law: A New Opportunity for Quebec Donors Introduction It has been increasingly recognised by commentators that the next generation of philanthropists have a different approach to giving than did past generations.[1] Donors today have increased expectations on the use of their donations and an increased desire to... Plus
( Disponible en anglais seulement ) CNCA Creates New Opportunity for Quebec Donors to Make Restricted Gifts Donors today have increased expectations on the use of their donations and an increased desire to participate in how their donations are spent. Because charities know involved donors typically give more than uninvolved ones, charities are increasingly permitting donors to... Plus

Conséquences des modifications apportées à la loi linguistique du Québec sur les organismes sans but lucratif et les organismes de bienfaisance

$17 million estate gift to private foundation not eligible for tax credit: Lessons from last-minute tax planning

Troy McEachren quoted in Canadian Lawyer article on MAID legislation

Donation of ecological or cultural property – timing is everything: Lessons from Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII)

COVID-19: A relief resource for commercial tenants and landlords across Canada

Comment tenir des assemblées des membres et des administrateurs malgré le COVID-19 : Une vue d’ensemble des provinces

Nathalie Marchand and Troy McEachren quoted in The Globe and Mail

Comment mettre à jour un testament pendant la pandémie de coronavirus

La planification successorale et l’importance de maintenir un plan successoral à jour

Yared c. Karam : La Cour suprême du Canada déclare qu’une résidence familiale détenue en fiducie fait partie du patrimoine familial au Québec

Donors Sue for Losing Millions in their Donor Advised Fund: What both Donors and Charities can learn from Fairbairn v. Fidelity Investments Charitable Fund

Donation of an Investment Account: The Quebec Court of Appeal confirms there is no need for a notarial deed of gift!

Forewarned is Forearmed: Questions You Should Ask Before Joining A Board of Directors

You Can’t Do What You Want! UK Court Finds that Members of a Charitable Corporation are Fiduciaries of the Charity

Troy McEachren quoted in Financial Post on tax deductions for donations to U.S. charities

Vous souhaitez vous débarrasser d’un membre indésirable? Lisez attentivement vos règlements!

Le Temple de l’ordre Jedi est il un organisme de bienfaisance religieux? Tout dépend du lieu où vous habitez

La Cour d’appel du Québec confirme que la Convention fiscale entre le Canada et les États-Unis ne s’applique pas aux résidents du Québec

Disability Planning and Henson Style Trusts in Quebec

Quebec 2016 Budget

Recent Jurisprudence Regarding the Provincial Residency of Trust in Canada

Lobbying in Quebec: more charities and NPOs may soon have to register their staff as lobbyists

Donations to U.S. Charities by Residents of Quebec: Court of Quebec rules that the Canada-U.S. Tax Convention not Applicable

The Canada Not-for-Profit Corporations Act and Quebec Trust Law: A New Opportunity for Quebec Donors

CNCA Creates New Opportunity for Quebec Donors to Make Restricted Gifts