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It is common for Canadians to move from one province to another. As part of such a relocation, financial planning and personal relationships are among two aspects of life that often change or evolve. The law applicable to a particular matter may also change depending on the province. The jurisdiction of the applicable law governing pension plan funds was at issue in Rehel Estate v Methot. The deceased died in….

As I noted in my last blog, the Minister of Finance released revised draft legislation and explanatory notes for proposed changes to the tax on split income (“TOSI”) on December 13, 2017. The new rules are an improvement on the original July 18, 2017 release, in that they have been simplified in some respects. Nevertheless, they remain complex and questions remain about their application. The devil, as they say, is….