Martin Rochwerg comments on Canada’s Tax Act on Advisor.ca

23 janvier 2015 | Martin J. Rochwerg | Toronto

( Disponible en anglais seulement )

Advisor.ca, "Build Family Trusts Properly"

A trust’s tax benefits should be secondary to its planning benefits. But some people put things in trust with the express goal of reducing or deferring the taxes they will pay. To deter such behaviour, CRA has created attribution rules, and Section 75(2) of the Tax Act is one of them.