Archive for the ‘Estate Planning’ Category

Loss Trading – Rules for Trusts

Friday, April 11th, 2014

Currently, loss streaming rules generally apply to limit a corporation’s trading of certain tax attributes (for example, non-capital losses, net capital losses, farm losses, and unused investment tax credits) where a person or group of persons acquires control of the corporation. Begin in 2013 (with transactions after March 20, ...

Charities and Changes

Wednesday, April 9th, 2014

I am writing this blog from Vancouver where I am attending the 21st annual conference of the Canadian Association of Gift Planners, which is attended by gift planners, advisors and others working in the field of charitable planned giving. I thought that given my location, it would make sense ...

Do you have a power of attorney? OBA initiates campaign.

Monday, April 7th, 2014

The Ontario Bar Association (OBA) is starting a public education initiative called Make a POA Month for April.  This initiative is in conjunction with Trillium’s Be a Donor campaign. The aim is to educate the public on the benefits of making a power of attorney and similar to the Make a ...