Gestion de patrimoine

Livre ouvert, arrière-plan rouge

Novembre 2018

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(Re:) Toigo Estate and the Power of Encroachment

Carolyn Hogan

When implementing an estate plan that involves a life interest, such as a spousal trust, it is typical to grant the Trustee a power to encroach on the capital of the trust for the benefit of the life interest beneficiary....

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Year-End Tax Matters: Annual Trustee Meetings

Gail P. Black

As we near the end of the calendar year, trustees of inter vivos trusts (created during a person’s lifetime) such as family trusts or testamentary trusts (created by will) should pass resolutions or meet with co-trustees to ensure that all...

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( Disponible en anglais seulement )

BC Government Moves Ahead with Speculation and Vacancy Tax

Dwight D. Dee, Sharon MacMillan, Kathryn Gullason

On February 20, 2018, the BC Government announced its intention to implement a new tax on residential properties in certain regions of the province to address the housing affordability crisis. The “speculation tax” quickly became the water-cooler topic du jour,...

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