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Tax

2017

FEBRUARY 09

Dollars and Sense: The End of the Death Tax

The repeal of the U.S. Federal estate and gift tax took a major step forward. Bill HR198 (the Death Tax Repeal Act 2017) was recently reintroduced in the Senate and the House of Representatives. An earlier version of the same legislation had been introduced in the Senate in April of 2015 but never became law. The Bill would apply to all gifts made, generation skipping transfers and the estates of persons dying after the enactment date of the Bill...

 

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2016

DECEMBER 15

Death of Taxpayer, 11th Edition

Co-authored by Suzanne Hanson and Shaun M. Doody Death of a Taxpayer  offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer.

Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning and income tax compliance, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors.

Topics Include:

  • The tax treatment on death of income from rights and things, periodic payments, refund of premiums from RRSPs, etc.
  • The tax treatment of capital property at death
  • Rollovers to spouses, common law partners and qualifying trusts
  • Special issues regarding partnerships and farm property
  • Taxation of estates and testamentary trusts
  • Obtaining a clearance certificate
  • Distributions to beneficiaries
  • U.S. estate tax and tax issues affecting non-residents

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OCTOBER 17

Dollars and Sense Fall 2016

The principal residence exemption ("PRE") is one of the most significant "tax breaks" available under the Income Tax Act (Canada) (the "Act")...

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JULY 18

Dollars and Sense Summer 2016

The 2015 Federal Budget contained significant amendments to section 55 of the Income Tax Act (Canada) (the "Act"). These amendments recently became law and will generally apply retroactively to dividends received after April 20, 2015

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2011

MARCH 31

Eliminating the Corporate Tax Deferral

Eliminating the Corporate Tax Deferral Using Partnerships - Resolution 41 of the 2011 Federal Budget

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2009

APRIL 01

Tax Law Bulletin

Get the latest news with the Tax Law Bulletin featuring articles written by our Tax Group.

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