Failure to withhold

Wednesday, February 25th, 2015

The Canada Revenue Agency recently commented on whether an employer is liable for the amounts that should have been withheld, and, where the employer is a corporation, if the directors are also liable. The CRA comments are relevant to a trust where the trust is an employer. Other commentators in ...

The Substantial Presence Test

Friday, February 13th, 2015

In the administration of an estate, you may need to determine if the deceased who was a frequent traveller to the U.S. was in fact a U.S. resident, therefore required to make US income tax filings. An individual is considered to be a U.S. resident for any calendar year in which ...

NEW ESTATE INFORMATION RETURN: ADDITIONAL NOTES OF CAUTION

Thursday, January 29th, 2015

In a recent blog – just in time for the holidays as the blogger put it – executors and prospective executors were alerted to the requirement in Ontario for a new estate information return to be filed in addition to an application for a Certificate of appointment of Estate Trustee ...