Gardiner Roberts - Publications related to Tax and Estate Planning Practise Area

On July 27, 2018, the Department of Finance released draft legislation for new trust reporting requirements commencing in 2021, and following an announcement in the 2018 Federal Budget. The Supplementary Information to the Federal Budget states that the new reporting requirements are...

For more information, click here.

Authors:
Greg Farano LLB, CFA, TEP
gfarano@grllp.com

Lindsay Ann Histrop
lhistrop@grllp.com

Ian Spiegel
ispiegel@grllp.com

Expertise:
Tax and Estate Planning

AgraCity Ltd. v. The Queen, Case Study

Monday, November 23, 2020

In a recent case in the Tax Court of Canada, the Minister of National Revenue failed to support a reassessment of AgraCity Ltd. under the transfer pricing rules of the Income Tax Act...

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

COVID-19 - A Time to Take Advantage of Unique Tax Planning Opportunities

Thursday, October 1, 2020

Lindsay shares her legal perspective at the Toolbox Webinar and discusses how to take advantage of unique tax planning opportunities made available by COVID-19.

For more information, click here.

Author:
Lindsay Ann Histrop
lhistrop@grllp.com

Expertise:
Tax and Estate Planning

COVID-19 and Its Impact on Tax and Estates

Thursday, October 1, 2020

Lorne Saltman discusses the impact COVID-19 has had on tax and estate planning.

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Paletta et al v. The Queen, Case Study

Tuesday, December 31, 2019

In a recent case, the Tax Court of Canada was faced with deciding if the taxpayer’s investment in a Hollywood film was “make believe” or real. In other words, did the complex series of transactions reflect the true intentions of the parties or were they a “sham”.

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Alta Energy Luxembourg S.A.R.L. v. The Queen

Thursday, September 12, 2019

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Canadian Update on Cross-Border Tax Planning

Wednesday, May 29, 2019

Over the last two years, as tax rates in jurisdictions like the United States have fallen, Canada’s personal and corporate tax rates continue to be calcified at the high end, internationally. In Ontario, the top personal marginal rate is...

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Cross‐Border Giving Strategies and the New Disclosure Rules

Thursday, May 23, 2019

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Alternate Planning to Secondary Wills for Avoiding Probate and Estate Administration Tax

Tuesday, February 12, 2019

For more information, click here.

Author:
Lindsay Ann Histrop
lhistrop@grllp.com

Expertise:
Tax and Estate Planning

Case Comment: Cameco Corporation v. The Queen

Tuesday, January 1, 2019

This case involved a landmark transfer pricing dispute in which the Canada Revenue

Agency (the “CRA”) reassessed the taxpayer for additional income of CAD$483,431,713

for the years 2003-2006, with exposure of up to CAD$2 billion if the same principles

were to be applied in respect of subsequent years to 2017.

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Update on the Milne Case

Thursday, November 15, 2018

For more information, click here.

Author:
Lindsay Ann Histrop
lhistrop@grllp.com

Expertise:
Tax and Estate Planning

An Update on Rectifications

Thursday, November 15, 2018

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Highlights of Recent Developments in Estates and Trusts

Thursday, September 20, 2018

For more information, click here.

Author:
Lindsay Ann Histrop
lhistrop@grllp.com

Expertise:
Tax and Estate Planning

Highlights of Recent Tax-Related Cases

Thursday, September 20, 2018

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Highlights of Recent Developments in Non-Profit and Charities

Thursday, September 20, 2018

For more information, click here.

Author:
James M. Parks
jparks@grllp.com

Expertise:
Tax and Estate Planning

Canada’s Implementation of the Multilateral Convention to Prevent Base Erosion and Profit Shifting

Tuesday, July 17, 2018

For the last several years, the Organization for Economic Cooperation and Development (“OECD”) and G20

countries have worked on various action plans to address Base Erosion and Profit Shifting (“BEPS”). Of

particular note has been the desire to update the...

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Highlights From The Federal/Provincial Budgets

Thursday, May 17, 2018

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Update: Planning For Trusts Faced With The 21-Year Deemed Disposition Rule

Thursday, May 17, 2018

For more information, click here.

Author:
William S. Bernstein
wbernstein@grllp.com

Expertise:
Tax and Estate Planning

Highlights of American Tax Reform for Canadians

Wednesday, February 7, 2018

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Multiple Wills - Their Use and Drafting Issues

Tuesday, December 5, 2017

For more information, click here.

Author:
Lindsay Ann Histrop
lhistrop@grllp.com

Expertise:
Tax and Estate Planning

Update on the Tax Proposals for Private Corporations

Tuesday, November 28, 2017

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Update on Canada’s Implementation of the OECD’s Plans to Combat Tax Avoidance

Monday, October 9, 2017

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Private Company Income Splitting

Thursday, September 14, 2017

For more information, click here.

Author:
William S. Bernstein
wbernstein@grllp.com

Expertise:
Tax and Estate Planning

Taxation of Investment Income, Voluntary Disclosure Program, and Automatic Exchange of Information

Thursday, September 14, 2017

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Canadians with International Assets

Wednesday, May 17, 2017

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Minister of National Revenue v. BP Canada Energy Company - Appeal Re: Disclosure of Tax Accrual Working Papers

Wednesday, April 26, 2017

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

U.S. Estate Tax Planning Considerations for Canadian Residents

Wednesday, December 7, 2016

For more information, click here.

Author:
Lindsay Ann Histrop
lhistrop@grllp.com

Expertise:
Tax and Estate Planning

Canadians with Connections to the U.S.A.

Wednesday, December 7, 2016

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Charitable Giving Planning Considerations for Canadian Residents

Wednesday, December 7, 2016

For more information, click here.

Author:
James M. Parks
jparks@grllp.com

Expertise:
Non-Profit and Charities
Tax and Estate Planning

Common Tax Pitfalls to Avoid in Real Estate Investments

Friday, November 11, 2016

Lorne Saltman presented "Common Tax Pitfalls to Avoid in Real Estate Investments" at the 5th Annual Continuing Professional Development Event held on Thursday, November 10th, 2016.

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Safeguarding the Estate Plan

Thursday, May 26, 2016

For more information, click here.

Author:
Lindsay Ann Histrop
lhistrop@grllp.com

Expertise:
Tax and Estate Planning

OECD’s Base Erosion and Profit Shifting

Thursday, May 5, 2016

On October 5, 2015, the OECD released fifteen Final Reports on its project entitled, Base Erosion and Profit Shifting intended to “restore confidence in the system (of international taxation) and ensure that profits are taxed where economic activities take place and value is created” (a statement that is present in the foreword to each Report).

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Update on Recent Trust Tax Changes and Planning Opportunities

Thursday, March 3, 2016

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Update on Recent Corporate Tax Changes and Planning Opportunities

Thursday, March 3, 2016

For more information, click here.

Author:
William S. Bernstein
wbernstein@grllp.com

Expertise:
Tax and Estate Planning

Commentary: Discovery Trust and Boettger Cases

Wednesday, January 6, 2016

In Canada, a taxpayer (whether corporation, individual or trust) has federal tax to pay, as well as provincial tax. While federal tax is uniform throughout the country, provincial tax rates vary from province to province.

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning