Gestion de patrimoine

Bill C-43, which received Royal Assent on December 16, 2014, introduces a new type of trust to benefit disabled individuals – the “qualified disability trust” (“QDT”). Accordingly, QDTs will apply to the 2016 and subsequent taxation years.  The main benefit...

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On June 1, 2015, Alberta’s new Estate Administration Act (the “Act”) and some consequential amendments to the Surrogate Rules came into force. The Act takes a new approach in clearly setting out the duties, core tasks and notice requirements of...

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