Gestion de patrimoine

Livre ouvert, arrière-plan rouge

Spring 2014

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Haigh v. Kent: Unjust Enrichment and the Constructive Trust in the Context of a Joint Venture

The facts of this case relates to a joint venture that collapsed after more than 20 years.  A majority of the B.C. Court of Appeal upheld the trial judge’s decision that an unjust enrichment had occurred, and upheld the trial...

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Elimination of Graduated Rates for Testamentary Trusts

Gail P. Black, Andrea Lamy

The 2014 Budget proposes to introduce a number of significant changes to the taxation of trusts and estates which will fundamentally change the landscape of estate planning. The Department of Finance (the “Department”) proposed these changes to eliminate the preferential...

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Sawdon Estate v. Sawdon – The Beneficial Ownership of Funds in a Joint Account

Martin J. Rochwerg, Rahul Sharma

Introduction In Sawdon Estate v. Sawdon, 2014 ONCA 101 (“Sawdon“), the Court of Appeal for Ontario was tasked with determining, inter alia, to whom the funds held in several joint accounts belonged—the children of Arthur Sawdon (“Mr. Sawdon”), the deceased,...

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Subsection 75(2) Re-examined: Brent Kern Family Trust v The Queen

Introduction The recent Tax Court of Canada decision in Brent Kern Family Trust v The Queen examines the application of the attribution rule in subsection 75(2) of the Income Tax Act (the “Act”). The decision is significant in that it...

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