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Canada, Estate Planning, Litigation, Wills Canada, Estate Planning, Litigation, Wills

Canada: New Emergency Measures – Implications for Financial Services Providers

www.osler.com/en/blogs/risk/february-2022/new-emergency-measures-implications-for-financial-services-providers#page=1www.dwpv.com/en/Insights/Publications/2022/Act-Invoked-to-Expand-AML-Ruleswww.fasken.com/en/knowledge/2022/02/federal-government-releases-new-emergency-economic-measures-order-and-emergency-measures-regulationsaumlaw.com/not-just-a-status-update-new-aml-requirements-applicable-to-portfolio-managers-and-dealers/ 0
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Banking, Canada, Regulatory

Canada: CRA expands proposed Trust Reporting Requirements to include bare Trust Arrangements

www.millerthomson.com/en/publications/communiques-and-updates/wealth-matters/february-15-2022-wealth/cra-update-trust-reporting-requirements/www.blakes.com/insights/whitepapers/2022/department-of-finance-(canada)-releases-significanwww.ey.com/en_gl/tax-alerts/vfinance-canada-releases-draft-legislation-for-2021-budget-measuwww.canada.ca/en/department-finance/news/2022/02/department-of-finance-consulting-on-draft-tax-proposals.htmlwww.bennettjones.com/Blogs-Section/Canada-Proposes-New-Tax-Reporting-Requirements-for-Bare-Trustssotosllp.com/update-on-proposed-filing-requirements-for-trusts/aumlaw.com/not-all-autumn-skies-and-apple-pies-could-new-trust-tax-reporting-rules-apply-to-you/www.mross.com/what-we-think/article/more-bite-than-bark-proposed-changes-to-tax-laws-look-to-empower-the-cra?utmwww.millerthomson.com/en/publications/communiques-and-updates/tax-notes/november-10-2022/implementation-enhanced-trust-reporting-requirements-delayed/www.dlapiper.com/en/canada/insights/publications/2022/11/new-trust-reporting-requirements-canada/www.fasken.com/en/knowledge/2022/11/trust-reporting-new-requirements-postponed-yet-againDentons – Bare trusts must report beneficial ownership information annually under new T3 rulesYour Estate Planning May Be Creating Unintended Tax Reporting Obligations – Pallett Valo Lawyerswww.weirfoulds.com/laying-bare-imminent-t3-filing-requirementswww.thor.ca/tax-alerts/cra-releases-guidance-on-new-trust-reporting-rules/www.canada.ca/en/revenue-agency/services/tax/trust-administrators/t3-return/new-trust-reporting-requirements-t3-filed-tax-years-ending-december-2023.htmlwww.canada.ca/en/revenue-agency/services/forms-publications/publications/t4013/t3-trust-guide.html Update:www.osler.com/en/resources/regulations/2024/guide-to-new-canadian-trust-reporting-ruleswww.millerthomson.com/en/insights/wealth-matters/new-trust-reporting-rules-cra-late-penalty-relief-bare-trusts/www.fasken.com/en/knowledge/2024/03/cra-announces-exemption-for-bare-trusts-from-new-reporting-rules-for-2023?utm_source=Concep%20Send&utm_medium=email&utm_campaign=%5bBulletin%5d+CRA+Announces+Exemption+for+Bare+Trusts+From+New+Reporting+Rules+for+2023_03%2f28%2f2024www.airdberlis.com/insights/publications/publication/cra-announces-bare-trusts-are-exempt-from-trust-reporting-requirements-for-2023www.thor.ca/tax-alerts/cra-announces-no-bare-trust-reporting-required-for-2023/www.canada.ca/en/revenue-agency/services/tax/trust-administrators/t3-return/new-trust-reporting-requirements-t3-filed-tax-years-ending-december-2023.htmlwww.ey.com/en_gl/tax-alerts/canada-revenue-updates-penalty-relief-guidance-for-late-bare-tru Update:www.fasken.com/en/knowledge/2024/03/cra-announces-exemption-for-bare-trusts-from-new-reporting-rules-for-2023www.airdberlis.com/insights/publications/publication/cra-announces-bare-trusts-are-exempt-from-trust-reporting-requirements-for-2023www.thor.ca/tax-alerts/cra-announces-no-bare-trust-reporting-required-for-2023/www.weirfoulds.com/last-minute-announcement-bare-trusts-exempt-from-2023-t3-reporting-requirementwww.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2024/bare-trusts-exempt-from-trust-reporting-requirements-2023.html 0
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Canada, Tax, Trusts Canada, Estate Planning, Trusts, Wills

Canada: Court on Holograph Wills and Incorporation by Reference

www.allaboutestates.ca/holograph-wills-incorporation-by-reference-and-a-warning/devrieslitigation.com/2133-2/www.bccourts.ca/jdb-txt/sc/21/15/2021BCSC1571.htmwww.canlii.org/en/on/onsc/doc/2021/2021onsc2919/2021onsc2919.html See also:hullandhull.com/Knowledge/2023/01/in-the-estate-of-endre-gyorgy-kocsis-on-the-risks-of-holograph-wills/www.canlii.org/en/on/onsc/doc/2023/2023onsc627/2023onsc627.html?searchUrlHash=AAAAAQAGRXN0YXRlAAAAAAE&resultIndex=1 0
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Canada, Estate Planning, Litigation, Wills

Canada: Court rules that medical Side Effects alone do not establish Lack of Capacity

www.allaboutestates.ca/the-importance-of-independent-witnesses-in-a-will-challenge/www.canlii.org/en/on/onsc/doc/2021/2021onsc6689/2021onsc6689.pdf See also:disinherited.com/uncategorized/mental-capacity-to-make-a-will-2/www.canadianlawyermag.com/practice-areas/trusts-and-estates/supreme-court-of-bc-declares-deceased-womans-will-invalid-due-to-lack-of-testamentary-capacity/368787www.canlii.org/en/bc/bcsc/doc/2022/2022bcsc1298/2022bcsc1298.htmlhullandhull.com/Knowledge/2022/12/challenging-a-power-of-attorney-for-lack-of-capacity/www.canlii.org/en/on/onsc/doc/2022/2022onsc3733/2022onsc3733.html 0
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Canada, Estate Planning, Wills Canada, Tax, Tax Planning, Trusts

Canada: The Underused Housing Tax Act

www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/january-14-2022-tax/the-underused-housing-tax-act-a-primer/www.thor.ca/blog/2022/01/federal-government-releases-draft-underused-housing-tax-legislation/www.canada.ca/en/department-finance/news/2021/08/government-launches-consultations-on-proposed-tax-on-vacant-homes-owned-by-non-resident-non-canadians.htmlwww.blg.com/en/insights/2022/03/underused-housing-tax-new-filing-and-tax-considerationswww.dlapiper.com/en/canada/insights/publications/2022/11/understanding-canadas-underused-housing-tax-act/www.thor.ca/blog/2022/12/first-filings-coming-up-for-new-housing-taxes-in-toronto-and-ottawa/ See also:gowlingwlg.com/en/insights-resources/articles/2022/ontario-evolution-tax-treatment-vacant-properties/ Update:www.airdberlis.com/insights/publications/publication/toronto-vacant-home-tax-occupancy-declarations-due-before-february-2-2023www.canada-usbizlawblog.com/2023/01/04/torontos-new-vacant-home-tax-deadline-fast-approaching/#page=1www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/january-23-2023/toronto-ottawa-vacant-homes-tax-dont-forget-file-declaration-2022/Changes to Toronto’s Vacant Home Tax and Small Business Property Tax Class (airdberlis.com)www.airdberlis.com/insights/publications/publication/underused-housing-tax-reporting-requirements-for-bare-trusts-and-nominee-corporationswww.dentons.com/en/insights/articles/2023/february/16/canadas-underused-housingtaxedinternational.com/canadas-new-underused-housing-tax-what-you-need-to-know-before-the-filing-deadline-on-april-30/?utmwww.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/taxedinternational.com/canadas-new-underused-housing-tax-what-you-need-to-know-before-the-filing-deadline-on-april-30/taxpage.com/articles-and-tips/everything-you-need-to-know-about-the-underused-housing-tax-2022-on-vacant-or-underused-housing-in-canada/www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-21-2023/the-new-underused-housing-tax-are-you-tax-exempt/www.bennettjones.com/Blogs-Section/Canadas-Underused-Housing-Tax-What-You-Need-to-Know-Before-May-1-2023www.bennettjones.com/Blogs-Section/Canadas-Underused-Housing-Tax-What-You-Need-to-Know-Before-May-1-2023www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2023/underused-housing-tax-penalties-and-interest-waived.htmlwww.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/www.torkinmanes.com/our-resources/publications-presentations/publication/are-you-required-to-file-an-underused-housing-tax-returnwww.mccarthy.ca/en/insights/blogs/mccarthy-tetrault-tax-perspectives/new-canadian-underused-housing-tax-and-prohibition-purchase-residential-property-non-canadians-act-legislation#page=1Underused housing tax – Canada Revenue Agency publishes additional guidance | Miller Thomson LLP | Canadian Business Law FirmUpdate on Tax Reporting for Trustees of Trusts with Canadian Connections | Charles Russell Speechlyswww.canada.ca/en/revenue-agency/services/forms-publications/publications/uhtn15/questions-answers-underused-housing-tax.htmlUnderused...
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Canada, Real Estate, Tax Canada, Crypto Currencies, ESG Investments, Tax, Tax Planning