Gestion de patrimoine

Livre ouvert, arrière-plan rouge

9 juin 2020

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( Disponible en anglais seulement )

Third party tax assessments and death

Carolyn Hogan

For purposes of the Income Tax Act (the “Act”) are we still related to someone after their death? In certain circumstances, the answer to this question will determine whether a taxpayer is jointly and severally liable for the unpaid tax...

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( Disponible en anglais seulement )

Spousal claims against estates: The utility and impact of domestic contracts

Alexander Swabuk

Although marriage is often regarded as a rite of passage that carries with it intense societal significance, a recent survey reported by Statistics Canada has revealed that 41% of all married couples in Canada will either separate or divorce before...

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