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 ...

CHARITY, POLITICS AND HUMAN RIGHTS ADVOCACY

Tuesday, May 26th, 2015

Today's blog was written by Adam Parachin, Associate Professor, University of Western Ontario. The CRA’s ongoing audits of political advocacy by charities have brought renewed media and other attention to the legal distinction between charity and politics. The audits have given rise to some unusual drama for the Canadian charitable sector, ...

A PICTURE IS WORTH A THOUSAND WORDS

Thursday, May 14th, 2015

My general philosophy on estate planning, particularly charitable gift planning, is to involve a client’s children in the discussion. I recognize that adopting this philosophy in some family situations may not always be appropriate. In general, though, transparency and participation in the process can go a long way to bridging ...