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Searching Content indexed under Trusts by Kim G.C. Moody ordered by Published Date Descending.
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Trust Reporting Rules – Draft Legislation Released
As part of draft legislation released on July 27, 2018, the Department of Finance moved forward with new trust reporting rules that were announced in the 2018 Federal budget.
Canada
14 Aug 2018
2
New Legislative Proposals For Trusts – Dealing With The Subsection 104(13.4) Problem
On Nov. 16, 2015, I wrote about the ongoing saga regarding subsection 104(13.4) and some good news that was released by the Department of Finance.
Canada
18 Jan 2016
3
Good News Update From The Department Of Finance Regarding Subsection 104(13.4)
Today, I'm pleased to share with you a letter that the Department of Finance just released to the Joint Committee, STEP, and CALU.
Canada
17 Nov 2015
4
Fair Market Value Transfers Of Property To Trusts - The Federal Court Of Appeal Decision Of Sommerer
Canadian tax practitioners often recommend the use of "inter vivos" trusts in tax and estate planning for private clients.
Canada
24 Jul 2012
5
Canada Revenue Agency ("CRA") Trust Audits - An Update
Our firm's June 21, 2010 blog (yes, that's over two years ago), discussed the CRA's domestic trust audit project. Our February 9, 2011 blog discussed the CRA's high net worth audit initiative (or what the CRA calls the "Related Party Initiative" or "RPI" for short).
Canada
28 Jun 2012
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