Customs Tariff Measures
IN THIS SECTION: Trade Measures to Support the Energy Industry Travellers’ Exemptions Trade Measures to Support the Energy Industry As the Government has committed to make Canada a duty-free zone for industrial manufacturers, the Budget will eliminate a 5% Most-Favoured-Nation...
Trade Remedy Law Measures
In Budget 2011, the Government proposed that it would study initiatives regarding the operation of Canada’s trade remedy law system under the Special Import Measures Act. The Budget provides vague references to introducing legislation to consolidate Canada’s trade remedy investigation...
Previously Announced Measures
The Budget confirms certain tax measures previously announced by the Government. Where appropriate, the measures have been modified to take into account consultations and deliberations since their release. Previously announced measures relating to income tax include the following: legislative proposals...
Recommended Practices for Wills Practitioners Relating to Potential Undue Influence: A Guide
British Columbia Law Institute
Sandra Enticknap is a member of the Project Committee that produced this report for the British Columbia Law Institute.
Administration of Estates and Trusts
Thomson Reuters Carswell
Chapter in Miller Thomson on Estate Planning.
Création d’une fiducie pour détenir une propriété résidentielle située aux États-unis afin d’éliminer les droits successoraux américains
La Revue Stratège, Fiscal and Financial Planning Association, Vol. 28, No. 4
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...
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...
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’...
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...
