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Searching Content indexed under Inheritance Tax by McMillan LLP ordered by Published Date Descending.
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Dealing with Vacation Homes in the United States: Goodbye to Single-Purpose Corporations
Effective January 1, 2005, the Canada Revenue Agency (the "CRA") has reversed its long-standing administrative policy on single-purpose corporations typically used by Canadian residents who own residential real estate or vacation properties in the United States. Consequently, many issues arise from an estate planning perspective for Canadian residents who already own or who plan to purchase personal-use residential property in the US.
Canada
1 Feb 2005
2
MONSANTO: Supreme Court Ruling Presents Another Challenge for Pension Plan Administrators
On July 29, 2004, the Supreme Court of Canada released its decision in Monsanto Canada Inc. v. Ontario (Superintendent of Financial Service). The decision creates an obligation for employers who have partially wound-up their defined benefit pension plans to distribute a proportional share of actuarial surplus in the plan as at the partial wind up date. This represents a significant shift in the timing of surplus distribution in Canada. Before the Monsanto case, no court&nbs
Canada
8 Sep 2004
3
Succession Planning for the Family Cottage
One of the most difficult assets to deal with in an estate plan is a family cottage. Although you may want to keep the cottage in the family, it is often difficult to develop a plan that is tax-effective and that ensures equitable enjoyment of this asset by those family members who have an interest in maintaining it.
Canada
30 Jun 2004
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