Lorsque la planification successorale implique une transaction concernant une personne aînée ou majeure en situation de vulnérabilité (« personne en situation de vulnérabilité »), avocats et notaires (« conseillers juridiques ») doivent être munis de vigilance afin de concilier la...
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In 2017, Canadian federal, provincial and territorial finance ministers signed an Agreement to Strengthen Beneficial Ownership Transparency (the “Agreement”). This Agreement was made in furtherance of international conventions to prevent the misuse of corporations and other legal entities for tax...
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Persons who have lived and worked for extended periods of time in both Canada and the United States can often be eligible to receive benefits under both Canadian and U.S. government pension programs. As an administrative practice, however, the U.S....
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Background No contest clauses, or “in terrorem” clauses (latin for “in terror” or “by way of threat”) are often used in wills to attempt to create a consequence or an ability to prevent a gift, if certain conditions are not...
