Estate Planning

Total 1065 Posts

TIME FOR A REFREEZE – PART 2

•

In my last blog, I wrote about how you might consider refreezing your existing freeze shares if the enterprise has recently declined in value, so that your chosen successors can participate sooner in the future growth of your enterprise and in the meantime your tax liability can be reduced on the disposition of those shares by you or your estate. Today I would like to write about how you might accomplish a refreeze and provide you with a few words of caution.
….

TIME FOR A REFREEZE – PART 2 Continue Reading »

Business Succession Planning, Canada Revenue Agency, Estate Administration, Estate Planning, Investments, Small Business, Succession Planning, Tax Issues

Testamentary Charitable Remainder Trusts

•

Trusts are balancing acts. The balance is especially challenging when there is a mixture of family and charitable beneficiaries that occurs with certain testamentary trusts. The classic scenario is a testamentary charitable remainder trust. A spouse is income and capital beneficiary for life and one or more charities receive the remainder interest…..

Testamentary Charitable Remainder Trusts Continue Reading »

Estate Planning, Philanthropy/Charitable Giving

Bozzer Wins! More Interest Relief Available under Fairness Provisions

•

While in my last few blogs I’ve focused on knowing when your will plan isn’t simple, today I’ve asked my partner, David Fox to blog on a recent development in the fairness provisions applied by Canada Revenue Agency. David is a partner in our Tax group. He brings to your attention what practitioners consider to be a welcome clarification of the fairness provisions available to taxpayers who may owe interest in respect of income taxes owing from tax years ten or more years old. What follows comes to you from David…….

Bozzer Wins! More Interest Relief Available under Fairness Provisions Continue Reading »

Estate Planning
Scroll to Top