Gestion de patrimoine

Livre ouvert, arrière-plan rouge

Printemps 2011

Affichage de 1 à 6 sur 6

( Disponible en anglais seulement )

Miller Thomson Welcomes Sheldon Silver and Cliff Goldlist

Miller Thomson is pleased to announce that Sheldon Silver, Q.C. and Clifford Goldlist have both joined the firm in the Taxation Group in Toronto. We are all very excited to have them on board and extend our warmest welcome to...

Plus

( Disponible en anglais seulement )

Ademption: Beware the Potential Failure of Gifts

Michael W. Kerr, Kelly A. Charlebois

Introduction Professionals involved in the preparation of Wills should be made aware of the potential consequences of the doctrine of ademption. Put simply, the doctrine provides that you cannot bequeath what you do not own.  For example, if a testator’s Will...

Plus

( Disponible en anglais seulement )

Trust Compliance Issues Post Antle

The Tax Court of Canada’s decision in Paul Antle v. Her Majesty the Queen (2009 D.T.C. 1305) (“Antle”)[1], recently upheld by the Federal Court of Appeal (2010 F.C.A. 280), focused primarily on the residency of a trust purportedly established in...

Plus

( Disponible en anglais seulement )

Partnership Freeze Revisited

The Federal Court of Appeal recently ruled on a partnership freeze structure, unanimously dismissing the taxpayer’s appeal in Krauss (2010 FCA 284). Krauss is the first reported case dealing with a partnership freeze. The taxpayer and her adult son (who...

Plus

( Disponible en anglais seulement )

Alter Ego Trust as Charitable Remainder Trust

A question regarding the use of an alter ego trust (or a joint partner trust) as a charitable remainder trust was raised at the CRA roundtable at the 2010 CALU Conference (CRA document number 2010-0359461C6).  Generally speaking, a charitable remainder...

Plus

( Disponible en anglais seulement )

United States Extends Estate Tax

In the weeks and months leading up to December 2010, there was great uncertainty in the United States regarding the fate of the politically divisive ‘estate tax.’  US estate tax has traditionally applied to the value of deceased US citizens’...

Plus

Affichage de 1 à 6 sur 6