Gestion de patrimoine

Livre ouvert, arrière-plan rouge

Spring 2010

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Residency of a Trust

Gail P. Black

On September 10, 2009, the Tax Court of Canada released its decision in Garron Family Trust  v. Her Majesty the Queen and several other cases heard on common evidence (“Garron”).   The Court held that two Barbados Trusts were resident in...

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Valuation of Control Shares

“Control shares” of a private corporation that carry voting rights but are not entitled to receive dividends, or to receive more than a nominal amount on liquidation of the corporation, play an important role in many estate plans.  Control shares...

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Alberta Exempts Registered Savings Plans from Seizure

Wendi P. Crowe

Jonathan Ablett, Articling Student Miller Thomson Edmonton jablett@millerthomson.com One more province has joined the ranks of extending creditor protection to registered savings plans.  Alberta’s Civil Enforcement Amendment Act came into force on October 1, 2009 (the “Act”).  It applies to...

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United States Estate Tax in 2010

Martin J. Rochwerg

Krystle Ng-A-Mann Miller Thomson Toronto kngamann@millerthomson.com 416.595.2962 Federal estate tax in the United States is in a state of flux.  US estate tax is generally applied on death at graduated rates to the value of the deceased’s estate.  For a...

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