Wendi P. Crowe

Associée | Edmonton

780.429.9764

Portrait de Wendi P.  Crowe

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...

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International Comparative Legal Guide (ICLG) to Private Client Laws and Regulation 2020 – Canada

ICLG Private Client 2020

Wendi Crowe, Dwight Dee, Nathalie Marchand and Rahul Sharma of our Private Client Services Group authored the chapter covering Canadian law in the 2020 edition of the International Comparative Legal Guide to Private Client Laws and Regulation. The international guide...

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Estate Freezes Belong in the Tax Planning Garden

The Financial Post recently published an article claiming that “[r]ich Canadians are getting out of paying taxes with ‘estate freezes’” and calling for the elimination of this “garden-variety” tax planning. Whether or not one agrees that wealthy Canadians should pay...

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Powers of Attorney and the Alberta Land Titles Registry

The Alberta Land Titles office no longer accepts powers of attorney for general registration. This recent change in procedure prompted us to reflect on the limitations of  “enduring” powers of attorney where the grantor of the power has interests in...

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International Comparative Legal Guide to Private Client Laws and Regulation 2019 – Canada

ICLG Private Client 2019

Rahul Sharma and Nathalie Marchand authored the chapter for Canada in the 2019 edition of this international guide covering issues in private client laws and regulations across 35 jurisdictions, with contributions from Wendi Crowe and Dwight Dee. Download the chapter or read the...

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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...

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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...

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Cowper-Smith v. Morgan: Independent Legal Advice and Undue Influence

Introduction In Cowper-Smith v. Morgan 2016 BCCA 200, the British Columbia Court of Appeal upheld a finding of undue influence by the testatrix’s daughter, despite advice from two separate lawyers. The Court also dealt with issues of proprietary estoppel, which...

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After-born Children: Succession Law and Posthumous Conception

To inherit, an individual must be alive at the death of his or her benefactor, or in utero and later born alive.  This was historically quite an inclusive rule; however, reproductive technologies now make it possible for a child to...

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Tax Rules For Restrictive Covenants Are Now Law

Section 56.4 of the Income Tax Act (Canada) dealing with the taxation of payments for restrictive covenants was finally enacted last month.  Changes were first proposed in 2003 after the Courts held that non-compete payments were non-taxable. The proposed rules...

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Have a US Property? The Taxman Cometh

Edmonton Journal, Feature Article, September 29, 2012

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Analyse du budget fédéral

Analyse du budget fédéral

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Changements importants relativement au droit en matière de testament et de succession en Alberta

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Canadian Tax: Update On Restrictive Covenant Proposals

On July 16, 2010, the Canadian federal government released further amendments to the draft legislation dealing with payments for non-competition and other restrictive covenants.  These proposals continue to be significant for taxpayers who acquire or dispose of businesses. A Colourful...

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Alberta Exempts Registered Savings Plans from Seizure

Jonathan Ablett, Articling Student Miller Thomson Edmonton jablett@millerthomson.com One more province has joined the ranks of extending creditor protection to registered savings plans.  Alberta’s Civil Enforcement Amendment Act came into force on October 1, 2009 (the “Act”).  It applies to...

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Estate Planning Under the New Dividend Regime

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Lower Taxes on Dividends

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Alberta

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Alberta Opens the Door for Non-Resident Directors of Non-Profits

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The Alberta Intestate Succession Act

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Tax Deferral for Exchanges of Employee Stock Options and Employee Stock Option Shares

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Estate Planning Opportunities Alter Ego And Joint Spousal Trusts

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