Archive for the ‘Succession Planning’ Category

Infant Beneficiary of a Family Trust and the Capital Gains Exemption

Friday, October 9th, 2015

Pursuant to the Income Tax Act, to be eligible for the capital gains exemption, the qualified small business corporation share definition includes a requirement that it be held by the taxpayer, or a party related to the taxpayer “throughout the 24 months” preceding sale. Under the circumstances, can an 18th month ...

The High Net Wealth Segment

Monday, September 26th, 2011

In this Blog I will share some statistics about the High Net Wealth ("HNW") segment and global trends as they relate to Estate planning and administration. For the purposes of this article a "HNWI" is a High Net Wealth Individual having investible assets of $1 million or more, excluding principal residence ...