Category: Uncategorized

Acquisitions of Control and the Effective Use of Corporate Losses

Nicholas P. Smith

Acquisitions of Control and Effective Use of Corporate Losses

U.S. Expatriation and Other Cross-Border Planning Tools

Cheyenne Reese and Christine M. Muckle

U.S. Expatriation and Other Cross-Border Tools - CLEBC Estate Planning Update - 2018 - v.2 CLEBC - US Expatriation Slides

“Till Death Do Us Part – Hopefully”: Planning in Uncertain Times

“Till Death Do Us Part – Hopefully”: Planning in Uncertain Times by Lauren Blake

What Happens if I Die Without a Will?

http://leavealegacyvancouver.com/what-happens-if-i-die-without-a-will/?

Proactive Drafting Tips for Trusts in Family Law

Private: Andrea Frisby and Genevieve N. Taylor

  https://www.legacylawyers.com/wp-content/uploads/PBLI-2015-Proactive-Drafting-Tips-for-Trust-in-Family-Law.pdf

Planning for Children: Children’s Property and Status

Private: Andrea Frisby

  https://www.legacylawyers.com/wp-content/uploads/Planning-for-Children-Children_s-Property-and-Status-2.pdf

Current Approaches to Substituted Decision Making

Private: Andrea Frisby

  https://www.legacylawyers.com/wp-content/uploads/PBLI-2016-Current-Approaches-to-Substituted-Decision-Making-2.pdf

QSBC Shares and the Lifetime Capital Gains Exemption

Ian Worland

  https://www.legacylawyers.com/wp-content/uploads/QSBC-Shares-and-the-Lifetime-Capital-Gains-Exemption.pdf

Without Bounds: Administration Issues for International Estates

Private: Andrea Frisby

  https://www.legacylawyers.com/wp-content/uploads/PBLI-2017-Without-Bounds-Administration-Issues-for-International-Estates.._-2-1.pdf  

The Principal Residence Exemption

Laura M. Peach

PREPARING FOR PROPOSED CHANGES Many taxpayers are aware that an exemption from tax on capital gains may be available when those gains arise from the disposition of their principal residence. However, proposed changes to the Income Tax Act could limit the ability of many taxpayers to claim the principal residence exemption (the “PRE”). Trustees, in particular, need to be aware of the proposed changes. Current Requirements Generally speaking, a Canadian resident individual can claim the PRE if the taxpayer owned the housing unit and it was ordinarily inhabited by the taxpayer or his or her spouse or child. In…