Clearance certificates

Tuesday, September 13th, 2016

The Canada Revenue Agency made several interesting yet not surprising comments on corrective payments received by an estate. Where an executor receives a corrective GIS lump sum payment on behalf of the deceased's estate, the executor may elect to file an optional rights or things return in respect of the deceased. ...

More on Graduated Rate Estates

Tuesday, August 30th, 2016

If someone has a second will pertaining to foreign assets, and the domestic executors either do not know about this second will, or cannot deal with the foreign executors on a timely basis, would the status of the estate as a graduated rate estate (GRE) be invalidated if only the ...