Articles in this edition include:
- a message from Chair Marty McConnell,
- 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.
(Members only)
