Gestion de patrimoine

Livre ouvert, arrière-plan rouge

22 mai 2020

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( Disponible en anglais seulement )

Electronic witnessing of BC estate planning documents

Sandra L. Enticknap, Sarah Fitzpatrick

The BC Government has declared a state of emergency as a result of the COVID-19 pandemic. During this time, we are encouraged to maintain physical distance from one another. Even when it may be possible to meet and maintain an...

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( Disponible en anglais seulement )

Generating a dividend refund as a result of a s. 84.1(1)(b) deemed dividend

Stephen Sweeney

Recent statements from Canada Revenue Agency (“CRA”) confirmed a reversal of their position on the interplay between amounts deemed to be dividends under paragraph 84.1(1)(b) of the Income Tax Act[1] and a payor corporation’s ability to recover refundable taxes under...

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