valuation

Total 9 Posts

Valuing Digital Assets: Lessons from the Counter Strike Market Crash

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Scotiatrust

This blog post was written by: Dave Madan, Senior Manager, Scotiatrust Digital assets have become an increasingly common topic in estate planning. What once seemed like a niche hobby has turned into a meaningful part of some clients’ financial picture. From cryptocurrency to NFTs and even online gaming inventories, these assets can hold real world value, sometimes in the millions. Yet recent events in the gaming world have shown just….

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Estate Planning, valuation

Taxation of Employee Stock Options on Death

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In Canada, it is not uncommon for employers to grant stock options to employees as a form of compensation, notably in technology and startup sectors. These stock options provide employees the right to purchase company stocks at a predetermined price, often referred to as the “exercise price.” What are the tax implications of these stock options when the employee dies while holding unexercised stock options? The tax treatment on death….

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Succession Planning, Tax Issues, US Taxes, valuation

Turbulent Times and Estate Planning

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This blog has been written by Rahul Sharma, Partner, at Fasken Martineau DuMoulin LLP, Toronto The world is changing very fast and conversations that I am having with people today include generous helpings of “T” words other than “tax” and “trust.”  I could try to keep count of how many times I hear the word “tariff”, but the score is obviously high.  So much so, in fact, that even my elementary….

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Estate Planning, Tax Issues, Trusts, valuation

Corporately-Owned Insurance, Redemption Obligations and the U.S. Supreme Court

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Canadian estate and tax advisors may want to consider the case Connelly v. Internal Revenue Service, No. 23-146[1] (U.S. 3/27/24).  The U.S. Supreme Court (“SCOTUS”) issued its decision on June 6th and it serves as a good reminder of the implications of corporately-owned life insurance in the context of cross-border tax and estate planning for Canadian estates. The issue focused on the estate tax treatment of corporately-owned life insurance proceeds….

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Estate Planning, Insurance, IRS, Tax Issues, U.S. Citizen, United States, US Taxes, valuation

Tax Considerations for Gifts of Art in Canada

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Gwenyth Stadig, Associate and Upama Poudyal, Articling Student  – Gowling WLG (Canada) LLP An increasing number of Canadian taxpayers are interested in giving pieces of art to charities or other qualified donees as part of their estate plans. Some of these Canadian taxpayers are choosing to make decisions to give such art during their lifetimes, while others are setting down a plan for their gifts of art to occur at….

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Charitable Giving, Estate Donations, Estate Planning, Uncategorized, valuation, Wills

Analog Art, Analog Assets

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For my last blog post, I discussed the potential financial value of an individual’s “personalty” and clauses in wills governing such personalty. While an individual’s more traditional assets may include bank accounts, real estate or vehicles, there may also be some other personal items (e.g. collections) that may have significant financial value for an estate. I’d like to discuss “physical” assets a bit more, this time focusing on assets they….

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Estate Administration, Estate Planning, Uncategorized, valuation
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