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Searching Content indexed under Inheritance Tax by Goodmans LLP ordered by Published Date Descending.
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Changes Ahead For The Estate Administration Tax Act
On May 12, 2011, Ontario Bill 173, Better Tomorrow for Ontario Act (Budget Measures), 2011 received Royal Assent, making a number of notable changes to the 1998 Estate Administration Tax Act.
Canada
20 Jul 2011
2
Ontario Announces Shift To Harmonized Sales Tax
The 2009 Ontario Budget, tabled on March 26, sets out a proposal to harmonize Ontario’s provincial sales tax with the Federal goods and services tax effective July 1, 2010. Ontario will become the fifth province to bring its sales tax in line with the GST (Newfoundland, New Brunswick, and Nova Scotia have harmonized sales taxes, while Québec’s provincial sales tax is parallel to the GST, but is separately administered).
Canada
31 Mar 2009
3
Estates And Trusts Law: Federal Budget Proposes Elimination Of Capital Gains Tax On Gifts Of Publicly-Traded Shares To Private Foundations
The latest federal budget proposes to bring donations of publicly-listed securities to private foundations in line with the treatment of donations of publicly-listed shares to charitable organizations and public foundations by eliminating the taxation of capital gains triggered by such donations, effective March 19, 2007.
Canada
15 Jun 2007
4
Department of Finance Provides Guidance on "Normal Growth" for Income Trusts
On December 15, 2006, the Department of Finance released guidance for income trusts and other flow-through entities that qualify for the four-year transitional relief from the new income trust tax. The guidance establishes objective tests with respect to how much existing income trusts are permitted to grow without jeopardizing their transitional relief.
Canada
22 Dec 2006
5
Canada to Tax Income Trusts and Publicly Traded Partnerships
On November 7, 2006, Canada’s Parliament passed a motion approving the Minister of Finance’s proposals to introduce an entity-level tax on distributions from income trusts and certain publicly-listed Canadian partnerships. The proposed rules, which were announced on October 31, 2006, are intended to eliminate the tax imbalance created by income trusts and aim to tax such entities in the same general manner as corporations. In doing so, the government sought to stem the tide of corpor
Canada
 
16 Nov 2006
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