Gestion de patrimoine

Livre ouvert, arrière-plan rouge

Janvier 2016

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( Disponible en anglais seulement )

Finance Proposes Changes to the Taxation of Trusts and Estates and the Use of Charitable Donation Tax Credits by Estates

Nicole K. D’Aoust, Rahul Sharma, Amanda J. Stacey

On January 15, 2016, the Department of Finance released legislative proposals to amend certain new rules in the Income Tax Act (ITA) that govern the income tax treatment of testamentary trusts, as well as spousal and similar trusts, which apply...


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