CONTENTSInter Vivos discretionary trusts are still relevantA matter of trusts : review of the most frequent pitfallsINTER VIVOS DISCRETIONARY TRUSTS ARE STILL RELEVANTEmmanuel Sala and Luc Pariseau Although the 2014 federal Budget Plan restricted some family tax planning measures involving inter (…)
CONTENTS Life Insurance Policy: How to Extract Funds from a Corporation with No Tax Impact Constructive Dismissal Analyzed in the Context of a Business Acquisition The Right of Withdrawal, a Controlled Form of Contractual Freedom Transfers of Residences Involving a Spousal Testamentary Trust (…)
CONTENTS Part XII.2 Tax Applicable to Trusts: a Potentially Expensive Tax Whichis Often Overlooked Application of the Anti-avoidance Rule in Subsection 83(2.1): Caution Is Required in the Context of the Acquisition of a Private Corporation Revenu Québec to Scrutinize Trusts Directors’ (…)
Are you ready? The harmonization of the QST and the GST may considerably impact your business or clients Sale of litigious rights : Beware of the redemption right Determining the purchase price of shares in a shareholder agreement: When “quiconque” (“any person”) (…)
Foreign Reporting : A Costly Oversight The Act Respecting the Legal Publicity of Enterprises and Limited Partnerships: We Win, We Lose... Maybe! What Should You Do When Tax Authorities Pay a Visit to Your Client? Beware of Hybrid Sales Transactions Involving Assets and Shares!
The New Act Respecting the Legal Publicity of Enterprises and Trusts New Filing Requirements for Partnerships Requests for Production of Documents by the Tax Authorities Your’re Fired!: The Impact on the Exercise of Stock Options
AVOID A $15,000 FINE FOR A FIRST OFFENCE UNDER THE ACT RESPECTING OCCUPATIONAL HEALTH AND SAFETY. KNOW YOUR RIGHTS! MANAGEMENT OF TAX-RELATED DOCUMENTS DIRECTOR AND… LIABLE
New Developments Concerning Insider Reporting Requirements Revenu Québec Bares its Teeth at Restaurant Owners Planning for the Unavoidable: The Usefulness of Reviewing a Shareholder Agreement's Redemption Provisions in Case of Death Speech is Silver, Silence is Golden... What about (…)
Major Relief for Non-Residents of Canada A New act on Legal Publicity Stock options Can Be advantageous, But Be Careful! Adoption of IFRS and Recent GaaP Changes: The impact on Credit agreements
The Confidentiality Agreement, Can You Live Without It? A Personal Guarantee Attached to the Performance of Special Duties May Terminate Upon Cessation of These Duties Words Vanish: Documents Must be Managed Properly The Federal Law Governing Not-for-profit Organizations Undergoes a (…)
It’s time to split your income The new rules for public sector contracts The Quebec tax authorities show their claws! Sales of goodwill and capital dividend accounts: watch out for the pitfalls!
Acquisition of control of a corporation… Unexpected tax consequences The corporate veil again! Resigning as a director: It’s not merely a formality! Don’t forget the deemed year-end!
If you are a business-owner-leader whose years of hard labour earned him substantial wealth, you certainly wish to maximize the value of the assets that will be transferred to your heirs. You also want such transfer to proceed harmoniously and at the lowest tax cost possible. To achieve these goals, (…)