Gestion de patrimoine

Livre ouvert, arrière-plan rouge

17 décembre 2021

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( Disponible en anglais seulement )

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

Troy McEachren

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....


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