Proposed AMT could discourage large philanthropic gifts
Only half of the donation tax credit can be applied against the AMT, down from 100%
Only half of the donation tax credit can be applied against the AMT, down from 100%
Clients may be more open to discussing serious illness planning than death planning
What to know before administering an estate
Trustees must use Schedule 15 to report names, addresses and tax information numbers for beneficiaries
Draft rules are intended to help administrators match beneficiaries with unclaimed pension benefits
Agency requires names, addresses and taxpayer information numbers under expanded trust reporting rules
Challenges for business-owner clients include taxable disposition and compliance costs
It’s not too early to consider the estate implications if someone dies while holding an FHSA
Help your client consider tax-preferential treatment, donation of shares and AMT
The amount has been falling in real terms
Estate professionals are also adopting platforms to streamline the administration process
Advocate suggests EOT legislation, as proposed in the 2023 federal budget, will not lead to increased employee ownership
B.C. decision could close door on court-ordered capacity assessments, highlighting the importance of helping clients establish estate documents
Vancouver-based trust company manages $400 million in assets
Potential conflicts involving clients' wills weren't reported to dealer
A case study explains the challenges
Yes, but it’s complicated
A widow sued her brokerage firm, alleging it failed to tell her about a change in her husband's accounts
Lawyers suggest there are too many unknowns in the process to sway them from more traditional methods
Helping clients establish a "hierarchy of withdrawals"
Addressing estate planning’s ignored middle child
Recent legal cases highlight varying testamentary freedom across Canada
Business owners planning for succession must meet certain criteria
Such scenarios are becoming increasingly common as estate sizes increase, a Vancouver lawyer suggests
The province aims to streamline probate applications and speed the court review process