Frye v. Frye Estate: A Refresher
Tax for the Owner-Manager, Volume 22, Number 3, July 2022
When determining rights to property, many of us hark back to law school and our first-year property law class, where we were constantly reminded of the fundamental legal premise embodied in the Latin phrase nemo dat quod non habet, meaning […]
New trust reporting rules and ongoing trust compliance
The Canada Revenue Agency (“CRA”) is stepping up its scrutiny of trusts in Canada by increasing its collection of information regarding beneficial ownership. Trustees and their advisors need to be prepared to respond to the new compliance and reporting obligations. […]
