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Canada: Family Trusts and Income Splitting

bit.ly/2sdv31j taxpage.com/articles-and-tips/income-splitting/kiddie-tax/ www.airdberlis.com/insights/publications/publication/where-s-my-income Update: www.blg.com/fr/insights/2022/05/change-is-coming-understanding-your-opportunity-for-income-splitting 0
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Canada: Ontario Imposes 15% Non-Resident Speculation Tax

www.stikeman.com/cps/rde/xchg/se-en/hs.xsl/20049.htm www.casselsbrock.com/CBNewsletter/Ontario_Imposes_15__Non_Resident_Speculation_Tax taxpage.com/articles-and-tips/nominee-exemption-and-non-resident-speculation-tax-ontario/ bit.ly/2qAwPpe www.fin.gov.on.ca/en/bulletins/nrst/nrst.html www.blaney.com/articles/how-foreign-nationals-can-legally-avoid-ontarios-foreign-buyer-tax Update: Ontario Ministry of Finance Increases Non-Resident Speculation Tax Rate See also: Do First Time Home Buyers Pay Land Tax in Ontario? 0
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Canada: CRS Guidance published

www.canadiansecuritieslaw.com/2017/04/articles/registration-registrants/common-reporting-standard-guidance-published-by-the-cra/ www.lavery.ca/en/publications/our-publications/3005-crs-be-ready-for-july-1st-2017.html See also: FAQ Corner: Can a portfolio manager or investment fund that is subject to FATCA/CRS due diligence and reporting obligations rely on a dealer or third-party custodian to conduct these activities on its behalf? Update: www.blg.com/en/insights/2022/03/latest-fatca-crs-guidance-what-canadian-financial-institutions-need-to-know 0
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Canada: Limited Partnerships

www.blaney.com/articles/advantages-of-limited-partnership-business-structure-proving-attractive-to-foreign-investors-looking-at-canada www.amicorp.com/AmiNews/2017/february/amicorp-offers-canadian-limited-partnership.php Click to access Sunita-Doobay-Shielding-Non‐Residents-Assets-via-a-Canadian-LP-Canadian-Tax-Highlights.pdf www.blaney.com/articles/the-benefits-of-limited-partnerships-to-non-residents-of-canada 0
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