Gestion de patrimoine

Livre ouvert, arrière-plan rouge

7 mai 2019

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( Disponible en anglais seulement )

Many Canadians Collect Loyalty Points, but What Happens to Those Loyalty Points After We Pass Away?

Carolyn Hogan

In most cases, loyalty points will not be subject to the deemed disposition on death found in subsection 70(5) of the Income Tax Act (Canada) because they are unlikely to be capital property. There is no “enduring benefit” gained from...

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( Disponible en anglais seulement )

BCBCA Beneficial Ownership Register

Sarah Fitzpatrick

In 2017, Canadian finance ministers entered into an Agreement to Strengthen Beneficial Ownership Transparency. The finance ministers agreed to introduce certain safeguards to prevent corporations and other legal entities from being used for tax evasion and other criminal purposes, including...

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