Gestion de patrimoine

Livre ouvert, arrière-plan rouge

Novembre 2015

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Department of Finance Provides Receptive Response on January 1, 2016 Rules for the Taxation of Spousal and Similar Trusts

Amanda J. Stacey, Martin J. Rochwerg, Rahul Sharma

Introduction On November 16, 2015, the Department of Finance issued a letter (the “Letter”) to representative leadership organizations forming part of the Canadian tax and private client services industry in response to their earlier submissions regarding changes to the taxation...

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Distributing an Interest in a Life Insurance Policy on a Corporate Wind-up

Martin J. Rochwerg, Rahul Sharma

In a recent Interpretation (CRA Views No. 2015-0573841C6) (the “Interpretation”), the Canada Revenue Agency (“CRA”) discussed its position on a distribution of an interest in a life insurance policy from a corporation to a shareholder upon the corporation’s wind-up. The...

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After-born Children: Succession Law and Posthumous Conception

Wendi P. Crowe, Tyson A. Wagner

To inherit, an individual must be alive at the death of his or her benefactor, or in utero and later born alive.  This was historically quite an inclusive rule; however, reproductive technologies now make it possible for a child to...

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