an explanation of the significant impact of the new “look-through” rules in section 212.1 of the ITA that may disrupt the standard post-mortem “pipeline” plan for estates with non-resident beneficiaries by Anjali Navkar and Thanusan Raveendran,
an article on the recent Court of Appeal decision on Seguin v. Pearson relating to undue influence and testamentary gifts from Dianna Flannery,
an update from Sunita Doobay regarding recent tax issues for U.S. citizens residing in Canada,
a call from the Canadian Chamber of Commerce for a comprehensive review of the tax system, and
an article about the upcoming federal election from CALU’s Government Relations consulting firm FleishmanHillard HighRoad.