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Canada Adopts Changes to Trust & Estate Taxation Rules

Volume 3 No 5    /    Read Article

By Amanda Stacey, Nicole D’Aoust, and Rahul Sharma (guest authors)

On January 1, new income tax rules came into effect regarding the Canadian taxation of trusts and estates. Use of graduated tax rates for multiple trust, charitable donation credits for estates, and allocation of gains at death are the targets. Amanda Stacey, Nicole D’Aoust, and Rahul Sharma of Miller Thomson LLP, Toronto explain.    See more →