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Searching Content indexed under Trusts by Borden Ladner Gervais LLP ordered by Published Date Descending.
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1
Can A Breach Of Trust Be Innocent?
In 1996, Mr. Herjavec set up a family trust, and settled $100 into the trust. The next year, he transferred 75% of his shares in his growing company, Brak Enterprises ("Brak"), into the trust.
Canada
4 Feb 2019
2
Exception For Incapable Persons Cannot Be Used To Extend Time For Estate Trustees
The Ontario Court of Appeal confirmed in Lee v. Ponte that s. 7 of the Limitations Act does not apply to extend the time within which an estate trustee can bring a claim that the deceased person
Canada
20 Dec 2018
3
Budget fédéral 2018 : Équité et classe moyenne toujours dans la mire
L'honorable William Morneau, ministre des Finances, a déposé le budget fédéral 2018 du gouvernement (le « budget 2018 ») le 27 février 2018 (le « jour du budget »).
Canada
1 Mar 2018
4
The Cutting Unnecessary Red Tape Act, 2017 – The Charities Accounting Act
On September 14, 2017, Bill 154, The Cutting Unnecessary Red Tape Act, 2017 passed first reading.
Canada
31 Oct 2017
5
New Land Transfer Tax Rules Proposed For Certain Trusts And Partnerships
​If implemented, the proposed rules impose broader disclosure requirements when registering or transferring real property and alter the land transfer tax treatment of certain trusts and partnerships...
Canada
10 Aug 2017
6
Application Of Trustee Act Limitation Period To Crossclaims
In Levesque v Crampton Estate, the Court of Appeal for Ontario held that the two year limitation period in the Trustee Act applies to crossclaims, overturning the decision at first instance.
Canada
21 Jun 2017
7
Dividend Designation From A Trust – Timing (T.I. 2016-0647621E5)
The CRA was asked a question regarding the application of Part IV tax and the determination of the timing when a corporate beneficiary of a trust receives a dividend designated under subsection 104(19) of the Income Tax Act (Canada).
Canada
22 Oct 2016
8
New Principal Residence Exemption Rules
​The Minister of Finance tabled a Notice of Ways and Means Motion in the House of Commons to address what are widely perceived to be abuses by some taxpayers of Canada's principal residence rules.
Canada
17 Oct 2016
9
Financial Institutions Must Ensure They Receive Valid Instructions From Estate Executors
When an estate has multiple executors, unless the will says otherwise, all of them must make decisions together.
Canada
9 Jun 2016
10
FINRA Increases Focus On Aging And Vulnerable Investors
FINRA recently announced that its investigative priorities for 2016 include seniors and vulnerable investors, an area to which they have already devoted considerable attention...
Canada
1 Apr 2016
11
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
12
Bill C-43 Impacts To Life Interest Trusts
Bill C-43 received Royal Assent in December of 2014, ushering in a new era of estate planning with changes to the Income Tax Act.
Canada
7 Feb 2016
13
Why Is It So Hard To Sue Trustees Of A REIT?
Owners of units in a REIT or income trust, if they think about it all, think of themselves as being like shareholders of a public corporation.
Canada
22 Sep 2015
14
Changes To The Use Of Life Interest Trusts
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
12 Feb 2015
15
Joint Ventures: CRA Curbs GST/HST Reporting By Bare Trustees And Nominee Corporations
Are you a participant in a joint venture that is using a bare trust or nominee corporation to report its GST/HST?
Canada
9 Feb 2015
16
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
17
OSC Identifies Concerns With REIT Disclosure
On January 26, 2015, the Ontario Securities Commission issued the results of a staff review of disclosure relating to distributions by Ontario-based real estate investment trusts.
Canada
2 Feb 2015
18
Relieving Amendments To Trust Loss Restriction Rules For Investment Funds
A portfolio investment fund is defined by referring to the definition of "portfolio investment entity" in the SIFT rules in the Tax Act, with certain modifications.
Canada
23 Oct 2014
19
New Registration Requirements For Commercial Trusts
On July 1, 2014, certain provisions of Bill 128, An act to enact the Money-Services Business Act and to amend various legislative provisions, will come into force.
Canada
30 Jun 2014
20
Important New Decision Clarifies Claims Against Financial Institutions And Defences Under The "Personal Property Security Act"
The opening paragraph of the Reasons for Judgment of the Honourable Mr Justice Myers in "CFI Trust v. Royal Bank of Canada" 2013 BCSC 1715 is one of the best in the history of Canadian law:
Canada
29 Oct 2013
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