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By now, most people assume that environmental legislation is based solely on the theory that the “polluter pays”, but few people think about what happens when an executor, attorney or trustee steps into the shoes of a former “polluter”. How...
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Introduction The unexpected death of a business owner could mean that his or her estate trustees will come to hold legal title to all, if not a controlling portion of, the issued and outstanding shares in the capital of an...
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One of the most common and biggest tax savings measures available to Canadians is the principal residence exemption from capital gains tax. Ordinarily, if you sell a property for more than you paid to buy it, you have a capital...
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Due to the development of technology, there has been tremendous growth in personal ownership of digital assets. As part of the estate planning process, it is important to consider how digital assets are disposed of, both at death and upon...
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In recent years, the high Canadian dollar and the fall in United States housing prices has encouraged Canadians to buy US vacation properties. However, Canadians should be aware of the tax consequences of owning a US vacation home before making...
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Miller Thomson is pleased to announce the release of Miller Thomson on Estate Planning, written by 30 of our lawyers from 9 of our offices across the country. The two-volume review published by Carswell offers precise, practical, up-to-date information on tax and...
