Archive for the ‘Trusts’ Category

Ethical Investing in Trusts (part I)

Thursday, June 25th, 2015

It seems like every month, a Charity or a pension plan is making an announcement about how they have changed their investment mandate to incorporate ‘Socially Responsible Investing’ (“SRI”) standards. There is no question we are witnessing a real growth in these types of investment mandates. In fact, a 2015 ...

VALUATIONS AND REVERSING TAX REASSESSMENTS: Lessons learnt

Monday, June 22nd, 2015

I have been writing about valuations for estate plan agreements, highlighting that they should be based on fair and reasonable methods, prepared in good faith, properly supported and documented at the time of valuation. This approach to valuations should also apply to other estate planning and charitable giving arrangements. Take donations ...

Books and records

Friday, June 12th, 2015

I am often asked by clients and contacts including trustees how long does the Canada Revenue Agency require books and records be kept for companies that no longer exist and businesses that have ceased to operate. The answer depends on whether the subject is a company or an unincorporated ...