Taxation Law - Mid-Autumn Potpourri: Developments in the Taxation of Trusts and Foreign Affiliate Legislative Update (Archived Video Stream) 

Nov. 7, 2012
Toronto Online

ARCHIVED VIDEO STREAM
This is the archived version of a program presented on November 7, 2012.  This will not become available until 2 weeks after the orginal program date.  To order this format please click on the "REGISTER NOW" button.   

This archived video will explore major recent caselaw developments with respect to the taxation of trusts that have a significant impact in particular on personal, trust and estate planning. Topics will include (i) new planning tips and traps that arise from the Supreme Court of Canada’s decision in Garron Family Trust establishing a new test for the residency of a trust; and (ii) the Federal Court of Appeal’s decision in Sommerer limiting the scope of the attribution rule in s. 75(2) and offering new insight as to how to characterize a foreign entity with trust-like characteristics. The Notice of Ways and Means Motion released on October 15th dealing with the foreign affiliate dumping rules will also be discussed with a view to highlighting the significant changes, both good and bad, from the Budget 2012 draft.

Program Speakers:
James W. Murdoch, Thorsteinssons LLP
Timothy G. Youdan, Davies Ward Phillips & Vineberg LLP
Stephen Ruby, Davies Ward Phillips & Vineberg LLP

Program Chair:
Brandon Wiener, Thorsteinssons LLP

 

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    Cost
    For 1 to 3 Participants
    CBA Member: $40*
    Non-Member: $65*

    For 4 or more Participants
    CBA Member: $65*
    Non-Member: $100*
    *plus applicable taxes

 

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