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Searching Content indexed under Inheritance Tax by Borden Ladner Gervais LLP ordered by Published Date Descending.
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1
Probate Fees: New South Wales Has It Right
Financial institutions are besieged by requests to release the assets of deceased people without a probated Will.
Canada
13 May 2016
2
Bill C-43 Impacts To Charitable Donation Rules
The rules introduced in Bill C-43 significantly changed the way in which donations on death are treated for tax purposes.
Canada
8 Feb 2016
3
Department Of Finance Acknowledges Concerns Regarding Tax Changes Coming Into Force In 2016
In February of this year we issued a number of bulletins describing legislative changes coming into force in 2016 which will have a significant impact on estate planning.
Canada
19 Nov 2015
4
Joint Ownership: No Longer Simple
Joint ownership is common, easy and cheap to set up and surprisingly complicated in practice.
Canada
16 Jul 2015
5
Spousal Sharing Of Charitable Donation Tax Credits
Do you have questions about claiming donation tax credits for gifts made by will?
Canada
1 Apr 2015
6
Changes To Charitable Donation Rules For Estates
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").
Canada
18 Feb 2015
7
Loss Of Graduated Rates, GREs And QDTs
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act.
Canada
4 Feb 2015
8
Transitional Rules For The Wills, Estates And Succession Act
The WESA is both a consolidation and a substantial overhaul of British Columbia’s legislation relating to wills and estates.
Canada
22 Jul 2014
9
BLG Monthly Update - April 2012
The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find interesting or relevant – or both.
Canada
24 Apr 2012
10
Amendments To The Power Of Attorney Act And Representation Agreement Act Effective September 1, 2011
Effective September 1, 2011, the Adult Guardianship and Planning Statutes Amendment Act, 2007 came into force, substantially amending the existing Power of Attorney Act (British Columbia) and the Representation Agreement Act (British Columbia).
Canada
10 Oct 2011
11
The End Of The "Rule In Hastings-Bass"?
In a decision that will be significant for offshore tax planning and trust matters, the England and Wales Court of Appeal has effectively reversed the so-called "Rule in Hastings-Bass" that has developed over the past 20 years, mostly in offshore tax havens like Jersey and the Isle of Man.
Canada
31 Mar 2011
12
Federal Budget 2011: Stay The Course, On The Way To The Polls
The Honourable James Flaherty, Minister of Finance Canada, tabled the Conservative government’s 2011 federal budget (Budget 2011) on March 22, 2011 (Budget Day).
Canada
25 Mar 2011
13
2009 Budget Highlights – Extraordinary Times Calling For Extraordinary Global Measures
On January 27, 2009, the Honourable Jim Flaherty, Minister of Finance, tabled the 2009 federal budget titled "Canada's Economic Action Plan".
Canada
2 Feb 2009
14
Lipson’s “Spousal Twist” Subject To GAAR
On January 8, 2009, a majority of the Supreme Court of Canada (4:3) dismissed the taxpayer’s appeal in "Lipson v. The Queen".
Canada
12 Jan 2009
15
Changes To Rules Relating To LIFs And Other Locked-In Accounts
Ontario has changed the rules governing life income funds ("LIFs") and other locked-in accounts. Some of the changes are effective immediately and other changes will be effective January 1, 2008. The new rules provide for partial unlocking and remove the requirement on owners of LIFs to purchase an annuity on reaching age 80.
Canada
19 Nov 2007
16
Ontario Property Tax - Critical Dates - Hold Onto Your 2006 Assessment Notices!
Property assessment and taxation has been a hot topic of conversation in the news recently. A province-wide reassessment for the 2006 taxation year has taken place. From what we have seen, a large number of commercial, industrial and multi-residential properties have been subject to significant increases in assessed values.
Canada
 
15 Mar 2006
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