Archive for the ‘Investments’ Category


Tuesday, October 18th, 2016

Recently the Canada Revenue Agency (the “CRA”) issued a technical interpretation on the application of the income attribution rules under the Income Tax Act (“ITA”) which serves as a good primer particularly when a personal representative is looking at the deceased’s prior year returns with joint accounts and ...

The Feeling Wasn’t Mutual – Tibble v. Edison International

Monday, October 3rd, 2016

The Blog was written by guest blogger, Robert Boyd In Tibble v. Edison International , the beneficiaries of a pension plan sued the plan fiduciaries to recover damages for the alleged losses suffered by the plan from alleged breaches of the defendant’s fiduciary duties, namely, duties to invest prudently and loyalty. The ...