Search
Searching Content indexed under Trusts by Moodys Gartner Tax Law LLP ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Reporting Australian Superannuation Funds As Foreign Trusts For Tax Purposes
Current US tax laws do not provide any definitive guidance on the US tax classification and treatment of hybrid foreign retirement plans such as an Australian Superannuation Fund
Australia
9 Oct 2018
2
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
3
The 2018 Federal Budget And The Passive Investment Proposal Climbdown
On February 27, 2018, the federal government released its annual "budget." This summary focuses only on the tax measures as it relates to private clients and our related commentary.
Canada
1 Mar 2018
4
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
5
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
6
Planning Using Principal Residence Trusts For Immigrants To Canada
As many of our readers know, the Canadian Income Tax Act (the "Act") provides for an unlimited exemption from the imposition of Canadian income tax on the gains resulting from a disposition of a "principal residence".
Canada
10 Jul 2015
7
The Loss Restriction Event Rules For Trusts Are Broader Than You Think
Loss carryforwards and other tax attributes, such as scientific research and experimental development ("SR & ED") expenditures, investment tax credits ("ITCs"), resource pools, are valuable assets because they can shelter taxes.
Canada
20 Mar 2015
8
FATCA In Canada: The Restriction On The Class Of Entities Subject To FATCA
This article provides an introduction to the Foreign Account Tax Compliance Act for Canadians and analyzes Canada’s implementing legislation regarding FATCA.
Canada
7 Jan 2015
9
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
10
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
Links to Result pages
 
1