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O'Sullivan Estate Lawyers LLP
With an aging population, and the trillion dollar transfer of wealth to occur in the face of a shrinking income tax base, and in the face of what some assert is an increasing concentration of wealth at the top, ...
O'Sullivan Estate Lawyers LLP
We discussed and compared how our different regimes tax on death, as well as some of the policy issues relating to death taxes.
O'Sullivan Estate Lawyers LLP
A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; ...
Rotfleisch & Samulovitch P.C.
Generally, when a taxpayer dies, his or her TFSA ceases to exist.
O'Sullivan Estate Lawyers LLP
(May 8, 2019, 9:50 AM EDT) -- With increased mobility of people and their assets, more and more estates have a multijurisdictional dimension.
O'Sullivan Estate Lawyers LLP
When clients and their assets become more globalized, they may face the possibility of multiple taxation on death.
Rotfleisch & Samulovitch P.C.
Canadian taxpayers may be surprised to know that choice pervades the Canadian tax system. A common perception of the Canadian taxation is a complex labyrinth where a taxpayer has no choice but to follow the rules prescribed.
O'Sullivan Estate Lawyers LLP
Owning property in another jurisdiction often means more complexity, and those who do should have a co-ordinated and comprehensive estate plan to deal with their multijurisdictional lives in order to avoid often hidden pitfalls.
O'Sullivan Estate Lawyers LLP
When clients and their assets become more globalized, they may face the possibility of multiple taxation on death.
O'Sullivan Estate Lawyers LLP
Canadian income tax complications arising for U.S. estates are discussed more fully in our fifth article in this series.
O'Sullivan Estate Lawyers LLP
When an individual dies, many issues can arise in the administration of their estate. This is true no matter the nature of their assets, their net worth, or their personal situation.
Minden Gross LLP
This article provides commentary on two changes contained in the US Tax Cuts and Jobs Act (TCJA) that are of interest to Canadians. The Act was signed into law on December 22, 2017.
O'Sullivan Estate Lawyers LLP
The Tax Act reduces personal tax rates.
O'Sullivan Estate Lawyers LLP
In our Advisory "Estate Administration Basics", we discuss general issues which often arise in the administration of an estate in Ontario.
Miller Thomson LLP
OUR 2017 STEP Journal article2 discussed British Columbia's 15 per cent property transfer tax (the Vancouver tax), applicable to certain foreign buyers of residential property ...
Collins Barrow National Incorporated
In Canada, qualified farmland can be transferred from one generation to the next for any dollar amount between cost and fair market value (FMV) at the time of the transfer.
Rotfleisch & Samulovitch P.C.
This article describes more specialized tax-attribution rules in the Canadian tax system—specifically, those applying to diverted payments, income-splitting with minors, holding corporations, and revocable trusts.
Rotfleisch & Samulovitch P.C.
When a taxpayer dies, subsection 70(5) of Canada's Income Tax Act deems that taxpayer to have sold each capital property at its fair market value immediately preceding the death.
Moodys Gartner Tax Law LLP
We needed to catch our breath before we could write about the Tax Cuts and Jobs Act of 2017-2018 (interchangeably, "TCJA" or "Act"), the massive tax reform bill that President Trump signed into law...
Moodys Gartner Tax Law LLP
By now most Canadians are aware that the 2017 U.S. tax reform bill increased the estate tax basic exclusion amount under IRC 2010(c)(3) from US $5m (US $5.49m for 2017) to US $10m ...
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