Estate Freezes and How They Work
We are often asked by clients for a simple, easy to understand, description of estate freezes and how they work. While this article endeavours to provide this, there are …
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Federation of Law Societies of Canada v Canada: Constitutional Challenge to Certain Amendments to the Income Tax Act
The Federation of Law Societies of Canada (the "Federation") filed an application on September 11, 2023 in the Supreme Court of British Columbia challenging the constitut…
Read moreMandatory Disclosure Rules: The Reportable and Notifiable Transaction Regime
The federal government has expanded the mandatory disclosure rules in the Income Tax Act (“ITA”) by making changes to the reportable transaction rules and introducing a n…
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