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Sep
22,
2010
Canadian Privacy Commissioner Gives Facebook Privacy a Thumbs Up
Jennifer Stoddart, Canada's privacy commissioner, has reported that the changes that Facebook has made to its privacy settings have satisfied her concerns. She warns, however, that...
Sep
20,
2010
Utilizing Spousal Trusts for Estate Planning
If capital property of a taxpayer is transferred to a qualifying inter vivos spousal trust, s.73(1) of the ITA permits the property to be transferred at...
Sep
17,
2010
Magna Intl. Inc. Shareholders Lose Appeal: Proposed Arrangement Satisfied “Fair and Reasonable” Test
The appeal by shareholders, British Columbia Investment Management Corporation and others, from Magna International’s successful application for an order approving a proposed arrangement pursuant to s....
Sep
8,
2010
Real Estate Law: Provisions in the Agreement of Purchase and Sale: Time for Searches, Future Use, Title, Schedules
Time for searchesBefore closing a real estate transaction, a real estate lawyer will need time to search title, executions and make off-title searches or inquiries. The...
Sep
8,
2010
Real Estate Law: Goods and Services Tax/Harmonized Sales Tax (GST/HST)
In the OREA standard form agreement (“OREA Agreement”), there is a blank space provided where it should be indicated whether taxes are “included in” or “in...
Sep
3,
2010
Trusts and Estates: Different Types of Trusts in Canada
Classification of Trusts1. Testamentary TrustsThe Income Tax Act defines a testamentary trust as a trust or estate that is formed consequent to the death of a...
Sep
1,
2010
The Taxation of Trusts: Understanding Rates of Tax
Rates of TaxUnder s. 117, ITA, a testamentary trust is subject to tax, at the same graduated rates as an individual, while the rate of tax...
Sep
1,
2010
How Trusts are Taxed in Canada
Taxation of TrustsThe taxation of trusts and their beneficiaries are dealt with under Sections 104 to 108, inclusive, of the ITA. The fundamental principle with respect...
Aug
31,
2010
Establishing the Beneficiaries of a Trust
BeneficiariesShould the beneficiaries be not specifically referred to by name, they could be referred to by class, such as “children”. However, the description of the class...
Aug
30,
2010
Trusts, Trustees and Estate Planning
What is a Trust?The word “trust” has not been defined in the Income Tax Act (ITA), nor is there any definitive guideline to establish whether or not a...
