This version replaces the one dated February 2018. This memorandum has been updated to reflect an amendment to subsection 278(3) and the addition of subsection 278(0.1) of the Excise Tax Act. In ...

High‑net‑worth families can preserve wealth across generations by pairing intentionally defective grantor trusts with ...

Proactive management of net unrealized built-in losses in ownership changes is increasingly important in today’s volatile ...