Australia
Cooper Grace Ward
Transcript & link to video discussing Unit Trusts and Fixed Trusts.
Cooper Grace Ward
Trust cloning is a Queensland strategy, to transfer an asset from one trust to another, using a declaration of trust.
Cooper Grace Ward
Link to video & transcript discussing when to update DTD & reasons to update your DTD.
Piper Alderman
If the original trust deed has been lost, the safest course of action is to seek advice and directions from the Court.
Cooper Grace Ward
Trustee discretion - what decisions of trustees involve discretion and what happens when the trustee gets it wrong.
Piper Alderman
With these top 10 priorities, 2024 brings increased regulatory scrutiny for superannuation trustees.
Pointon Partners
The power of the trustee in family discretionary trusts and the duty of the trustee to consider the beneficiaries.
Avant Law
Guide to help to establish a new medical practice in Australia.
Bermuda
Carey Olsen
This guide to Bermuda's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...
Carey Olsen
Section 47 of Bermuda's Trustee Act 1975 provides trustees of Bermuda trusts with a very useful and flexible tool for varying trusts in the absence of the necessary power...
Appleby
Cornelius Vanderbilt died in 1877 with legendary wealth, which his son quickly doubled, becoming the richest man on earth — yet, within a generation...
British Virgin Islands
Carey Olsen
This guide to Jersey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.
Canada
Dale & Lessmann LLP
The Canada Revenue Agency (CRA) has implemented significant changes to trust reporting rules for taxation years ending after December 30, 2023.
Carters Professional Corporation
A new T3 Trust Income Tax and Information Return ("T3") was released by the Canada Revenue Agency (CRA) in December 2023.
Carters Professional Corporation
A new T3 Trust Income Tax and Information Return ("T3") was released by the Canada Revenue Agency (CRA) in December 2023. The updated T3 reflects the expanded...
Stewart McKelvey
New trust disclosure rules originally announced on February 27, 2018, are now in force, and trusts with taxation years ending on or after December 31, 2023...
Bishop & McKenzie
This income tax season will look different for Canadian trusts: the Government of Canada has implemented new filing requirements that are applicable to trusts.
Gardiner Roberts LLP
On December 15, 2022, Bill C-32, the Fall Economic Statement Implementation Act, 2022, S.C. 2022, c. 19 ("Bill C-32"), received Royal Assent.
MLT Aikins LLP
At its core, a trust is a legal arrangement wherein a person, known as the settlor, transfers assets to one or more trustees, who manage those assets in accordance with the terms outlined in the trust document ...
WeirFoulds LLP
Unless a specific exemption applies, a 2023 T3 Return is required to be filed for Canadian resident bare trusts on or before April 2, 2024, along with a completed...