Gestion de patrimoine

Livre ouvert, arrière-plan rouge

Septembre 2016

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( Disponible en anglais seulement )

CRA Interpretation: Tax Implications of a Contractual Right to « Split » a Multiple Life Policy

Rahul Sharma

Introduction The Canada Revenue Agency (the “CRA”) recently released an interesting interpretation (2015-0608261E5 (the “Interpretation”)) regarding the “splitting” of a universal life insurance policy between the two lives insured under the policy.  More particularly, the CRA was asked whether there...

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( Disponible en anglais seulement )

Becker v. Becker: Testamentary Capacity

Victoria L. Hockley

Introduction In Becker v. Becker, the Supreme Court of British Columbia considered whether a testator who had been hospitalized with an inoperable brain tumour had the requisite testamentary capacity to execute new Wills and whether suspicious circumstances were present that...

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