Post Mortem Pipeline Planning – Business Continuity

Tuesday, September 20th, 2016

Recently, a fellow blogger wrote about the benefit of post-mortem pipeline transactions to avoid double tax on disposition of certain assets. Briefly, a pipeline transaction is a form of transaction whereby the assets of a corporation are distributed to shareholders utilizing the high adjusted cost base resulting from the capital gains ...

Medical Assistance in Dying – Where Are We Now?

Friday, September 9th, 2016

Since February 6, 2015 when the Supreme Court of Canada decided in Carter v Canada, 2015 SCC 5 to strike down the ban on assisted dying in the Criminal Code, RSC 1985, c C-46 as being unconstitutional, the government was obligated to legislate who would be eligible to obtain medical ...