Team Members ()

Publications ()

News ()

Pages ()

Services ()

  • Our Team

    Our Team

    • Lawyers & Clerks
    • Leadership Team
    • Board of Directors
    • Human Resources
    • Marketing & Business Development
    • Paraprofessional Services
  • Our Services

    Our Services

    • Service Areas
      • Aboriginal and Indigenous Law
      • Administrative Law
      • Agribusiness
      • Banking and Financial Services
      • Bankruptcy and Insolvency
      • Business Disputes
      • Business Immigration
      • Class Actions
      • Construction Law
      • Corporate and Business
      • Corporate Finance and Securities
      • Corporate Governance and Compliance
      • Cross-Border Law
      • Education Law
      • ESG (Environmental, Social, & Governance)
      • Estates and Trusts
      • Environmental Law
      • Foreign Direct Investment
      • Franchise Law
      • Health Law
      • Insurance
      • Intellectual Property
      • Labour and Employment
      • Litigation
      • Maritime Law
      • Media & Entertainment
      • Municipal Law
      • P3 and Infrastructure
      • Pensions and Benefits
      • Privacy, Data Protection and Cyber Security
      • Public Law
      • Real Estate
      • Regulation of Professions
      • SISIP LTD Allowances Class Action
      • Tax
      • Technology
      • View All
    • Industries
      • Cannabis
      • Construction & Property Development
      • Emerging & High Growth Companies
      • Energy & Natural Resources
      • Financial Services
      • Government & Institutions
      • Insurance
      • Manufacturing, Processing & Sales
      • Mining
      • Ocean Economy
      • Private Clients
      • Technology
      • View All
    • More Services
      • MC Advisory
      • MC Legal Lab
  • Our Insights
  • Our Firm

    Our Firm

    • Our Values
    • Our History
    • Our Representative Work
    • Our Global Reach
    • Our News
    • Diversity & Inclusion
    • Collective Social Responsibility
    • Pro Bono Program
  • Our Careers

    Our Careers

    • Lawyer Opportunities
    • Business Professional Opportunities
    • Paralegal & Legal Assistant Opportunities
    • Summer Student & Articling Opportunities
    • Diversity & Inclusion
    • Collective Social Responsibility
  • 1.866.439.6246
  • Contact
  • Search
  • Stay Updated
  • Contact Us
  • LexMundi World Ready
  • Privacy Policy
  • http://linkedin.com
  • http://facebook.com
  • http://twitter.com
  • 1.866.439.6246
Home > Our Insights > Canadians With U.S. Connections: Key Cross-Border Estate Planning Strategies
Publication

Canadians With U.S. Connections: Key Cross-Border Estate Planning Strategies

Published:

January 20, 2017

Author(s):

  • Estates & Trusts Team,

Share

Print

Connections between Canadians and the U.S. have never been as numerous or transparent as they are now: many Canadians own U.S. property, have U.S. spouses or partners, and have children and grandchildren born or living in the U.S. As of January 20, 2017, Donald Trump is President of the U.S. If he repeals or otherwise changes U.S. inheritance taxes, as he said he will, things won’t just change for Americans; they’ll change for many Canadians, too. But whether that will actually happen remains to be seen, and even if it does, it will take some time to kick in and will only affect the estates of those who die while the change is in effect. Canadians with U.S. connections should, in the meantime, be planning and can only do so based on the current rules.

Here are some tax basics and key planning strategies for three common estate planning scenarios that Canadians with U.S. connections regularly face (all amounts are USD).

THE U.S. ESTATE TAX SYSTEM

U.S. tax laws are complex. The Canada-U.S. Tax Treaty modifies some of these laws, but not all. And for tax and estate planning purposes, much depends on whether an individual is a “U.S. Person”: any of a U.S. citizen, a person born in the U.S., or a U.S. “resident” with a U.S. “domicile”. For estate (as opposed to income) tax purposes, a “resident” is an individual “domiciled” in the U.S.: physically present with the intent to stay indefinitely as determined based on a variety of factors. Though it’s presumed that a person’s domicile is their place of birth (so for Canadian Snowbirds, Canada), that presumption can be rebutted.   

The biggest difference between the Canadian and U.S. tax systems is taxation at death. Canada doesn’t have estate or inheritance tax; instead we deem all assets to be sold as of date of death, with taxes payable on the gain in asset value from date of acquisition. But in the U.S., there are three key forms of taxes on the transfer of wealth:

Federal Estate Tax. U.S. estate tax (calculated at graduated rates, the top being 40%) is based on the U.S. Person’s worldwide estate (WWE) at death, less the exemption amount ($5M indexed for inflation from 2011, or $5.5M as of 2017) and applicable deductions. If the taxable WWE is less than the exemption amount, no U.S. estate tax is payable. Canadian residents who aren’t U.S. Persons are only liable for this tax on their U.S. situs property (including real estate, tangible personal property and certain U.S. securities and other assets). The Canada-U.S. Tax Treaty also allows Canadians to benefit from the same exemption U.S. residents can claim, but prorated based on the ratio of the value of U.S. situs assets to the individual’s WWE.

Gift Tax. Intended to prevent people from simply gifting away their estate before death, this tax applies to property transferred for less than full consideration at rates consistent with the estate tax regime. The giver pays the tax: it generally applies to gifts by U.S. Persons and to gifts of certain U.S.-situs property by non-U.S. Persons. But there’s a lifetime gift tax exemption amount ($5M in 2011 indexed for inflation, $5.5M as of 2017). There are also two annual gift tax exemptions not deducted from the lifetime exemption: one (currently $14,000 / recipient / year) for U.S. Persons, so U.S. Person spouses can give $28,000 to a single recipient; one ($149,000 in 2017) is for gifts by U.S. Persons to their non-U.S. Person spouse.

Generation-skipping Transfer Tax. This tax is intended to stop people from trying to skip a generation of estate tax by giving their estate directly to their grandchildren – and there is a lifetime exemption amount ($5.5M as of 2017). 

KEY ESTATE PLANNING STRATEGIES 

Here are three common scenarios and key estate planning strategies for each.

  1. Non-U.S. Person With U.S. Assets 

A non-U.S. Person can still be exposed to U.S. estate tax if they own U.S. assets valued at over $60,000 and their WWE exceeds the exemption amount. So it’s important to understand a person’s U.S. assets: a condo in Florida is obviously a U.S. asset, but there are other types of less-obvious assets that count as “U.S. assets” for the purpose of U.S. estate tax. These include the proceeds of any life insurance policies the person owns and the value of certain property held in trust.

Estate planning opportunities include keeping the non-U.S. Person’s WWE below the exemption amount or reducing U.S. situs assets to under $60,000, simply by making alternative investment decisions, selling assets or considering a different ownership structure for U.S. real property. If married, using “bypass” trusts for U.S. assets in the Will can ensure a surviving spouse won’t be subject to any U.S. estate tax on those assets.

  1. Married & One Spouse is a U.S. Citizen 

Spouses of a “mixed” marriage (where one person is a U.S. Person and the other is not) must plan to minimize U.S. estate tax exposure and defer any U.S. estate tax payable until the death of the second spouse because they are not eligible for the same benefits and deductions as two spouses who are both U.S. citizens.

In the U.S. spouse’s Will, a special kind of spousal trust (Qualifying Domestic Trust or “QDOT”) can be used for the surviving Canadian spouse to essentially defer U.S. estate tax until the death of the Canadian spouse. In the Canadian spouse’s Will, a “bypass” trust can be used for the benefit of the U.S. surviving spouse so all trust assets wouldn’t form part of the surviving spouse’s estate for U.S. estate tax purposes. Assets in this trust aren’t included in the U.S. spouse’s WWE on death if the recipient spouse’s discretionary access to funds is limited by an “ascertainable standard” of capital distributions only for the beneficiary’s “health, education, maintenance and support”. If this trust also qualifies as a spousal trust under Canadian tax laws, there’s also no deemed disposition on the transfer to the trust for Canadian tax purposes.

There are additional planning options. One is to reduce the value of the U.S. spouse’s estate with annual gifts by the U.S. spouse to the non-U.S. spouse using the annual gift tax exclusion. A trust could also be used to keep any insurance proceeds out of the estate of the U.S. spouse. And since property held in Joint Tenancy with a right of survivorship is included at its full value in the U.S. Person spouse’s estate, the non-U.S. Person spouse can hold solely in their name any Canadian real estate and assets expected to appreciate in value.

  1. Children &/or Grandchildren are U.S. Persons 

Canadian parents with U.S. resident children (and grandchildren) will wish to plan to minimize the U.S. estate tax on any inheritance to those children. One option is a U.S. inheritance trust set up either during the parents’ lifetime or through the parents’ Wills; the U.S. children can be their own trustees, but the trust terms would limit discretionary access to the funds in such a way that the funds wouldn’t form part of their overall estate for U.S. estate tax purposes.


Please contact your McInnes Cooper lawyer or any member of the Estates & Trusts Team @ McInnes Cooper to discuss this topic or any other legal issue.


McInnes Cooper has prepared this document for information only; it is not intended to be legal advice. You should consult McInnes Cooper about your unique circumstances before acting on this information. McInnes Cooper excludes all liability for anything contained in this document and any use you make of it.

© McInnes Cooper, 2017. All rights reserved. McInnes Cooper owns the copyright in this document. You may reproduce and distribute this document in its entirety as long as you do not alter the form or the content and you give McInnes Cooper credit for it. You must obtain McInnes Cooper’s consent for any other form of reproduction or distribution. Email us at [email protected] to request our consent.

Share

Print
View Related Content

Related Services

  • Estates and Trusts
  • Cross-Border Law
  • Tax

Related Industries

  • Private Clients

Related Publications

View All Publications
  • Underused Housing Tax Act: Non-Resident Non-Canadian Reporting Obligations

    Jan 19, 2023

    By April 30, 2023, some non-resident non-Canadians are required to report and pay taxes owed under the Canada’s new Underused Housing Tax Act,…

    Read More
    Publication
  • Supreme Court of Canada Confirms No Retroactive Tax Planning Allowed

    Jul 12, 2022

    Lawyers and accountants advise clients on options for organizing their personal and business affairs in a tax-efficient way. Clients enter into…

    Read More
    Publication
  • Limited Options: New Employee Stock Option Tax Rules Effective July 1, 2021

    Jun 24, 2021

    Many employers use equity compensation plans like employee stock option plans to attract, motivate, and retain talent. One reason stock options…

    Read More
    Publication
  • Tax Implications of Working from Home During COVID-19: 10 Employer FAQs

    Mar 31, 2021

    Close to five million Canadians who didn’t usually work from home, did so in 2020 because of the COVID-19 pandemic. Even as public health…

    Read More
    Publication
  • Estate Planning: Two Trust Solutions

    Feb 12, 2021

    Estate planning is a customized process; the goal is to create a plan that’s best for a person’s unique situation. And while all estate…

    Read More
    Publication
  • China – Canada Connections: Estate Planning Obstacles & Opportunities

    Feb 12, 2021

    An ever increasing number of people originally from China now reside in Canada. It is more important than ever to recognize and understand the…

    Read More
    Publication
  • Expedite Entry of Foreign “Essential” Workers to Canada: 10 Essential Tips

    Dec 10, 2020

    The current state of closed Canadian borders and stringent travel restrictions in efforts to contain the COVID-19 pandemic is likely to be the…

    Read More
    Publication
  • New Trust Reporting Requirements Effective for 2021 Tax Year

    Dec 7, 2020

    All trusts that continue to be in effect past December 31, 2020, will be subject to new reporting requirements and harsh non-compliance…

    Read More
    Publication
  • 3 Key Estate Planning Considerations for Business Owners

    Oct 21, 2020

    For business owners, estate planning is directed at protecting the business’s legacy as well as the financial security of both family members…

    Read More
    Publication
  • 3 Key Estate Plan Benefits & Ingredients

    Oct 20, 2020

    Estate planning is directed at protecting your assets and your loved ones from creditors and unnecessary income tax or probate fees, and your…

    Read More
    Publication
  • Still an Option: Feds Delay New Tax Rules for Employee Stock Options

    Jan 30, 2020

    NOTE: The new tax rules for employee stock option plans take effect on July 1, 2021. Learn more at Limited Options: New Employee Stock Option…

    Read More
    Publication
  • “Register for Individuals with Significant Control”: 5 Key Facts CBCA Corporations Need to Know to Comply

    May 21, 2019

    As of June 13, 2019, private companies incorporated under the Canada Business Corporations Act (CBCA) must prepare and maintain a register of…

    Read More
    Publication
  • S.A. v. Metro Vancouver Housing Corp.: Can you trust a Henson trust?

    Jan 31, 2019

    On January 25, 2019, the Supreme Court of Canada considered, for the first time, “Henson trusts” and the nature of a disabled…

    Read More
    Publication
  • Incorporating a Business? Incorporating in N.S. Will Soon Be More Attractive

    Sep 10, 2018

    As of January 2019, incorporating a limited company in N.S. will be more economical. On September 7, 2018, the N.S. government announced it’s…

    Read More
    Publication
  • The More Modern & Transparent Canada Business Corporations Act (CBCA)

    Jun 12, 2018

    This publication has been updated as at July 8, 2022. Changes to the Canada Business Corporations Act (CBCA) over the past several years have…

    Read More
    Publication
  • More Valuable Than Money? The 5 Most Common Equity Compensation Plans

    Apr 2, 2018

    Equity compensation plans are a valuable and versatile tool for many corporations, from early-stage startups to established blue-chips.…

    Read More
    Publication
  • How the Pros Get Into Canada: 5 FAQs About the NAFTA Professional Work Permit

    Jan 18, 2018

    The future of the North American Free Trade Agreement (NAFTA), including NAFTA’s immigration-related provisions allowing cross-border mobility…

    Read More
    Publication
  • The Legal Reality: Canadian Appeal Court decides “Virtual Presence” is enough for production order for user information against non-Canadian company in British Columbia (Attorney General) v. Brecknell

    Jan 12, 2018

    Whether a provincial court will grant police a “production order” under the Criminal Code of Canada requiring a non-Canadian company to…

    Read More
    Publication
  • Supreme Court of Canada Confirms Auditor Negligent & Liable for $40M in Livent v. Deloitte

    Dec 23, 2017

    Parents often threaten their children that if their behaviour did not improve they will get a lump of coal in their Christmas stockings. On…

    Read More
    Publication
  • Is cryptocurrency the right tool for your company to raise capital? 5 FAQs about Initial Coin Offerings (ICO)

    Dec 22, 2017

    Blockchain technology has already been a transformative force in a number of sectors. Its most prominent use to date has been as the…

    Read More
    Publication
  • Canada’s Private Corporation Tax Proposals: Year End Planning in the Face of Uncertainty

    Nov 20, 2017

    October 2, 2017 marked the end of the consultation period relating to the taxation of private corporation proposals the Department of Finance…

    Read More
    Publication
  • “Facilitation Payments” to Foreign Public Officials Violates Canada’s Corruption of Foreign Public Officials Act

    Nov 17, 2017

    It’s official: as of October 31, 2017, “facilitation payments” contravene Canada’s Corruption of Foreign Public Officials Act (CFPOA).…

    Read More
    Publication
  • 2018 Planning Starts Now for TSX-Listed Issuers: TSX Updates Disclosure Requirements

    Nov 2, 2017

    On October 19, 2017, the Toronto Stock Exchange (TSX) announced it had adopted amendments to its Company Manual. Originally proposed in Spring…

    Read More
    Publication
  • Canada Has Other Fish to Fry Between NAFTA Negotiation Rounds: CETA Provisionally Effective September 21, 2017

    Oct 11, 2017

    The fourth round of NAFTA negotiations is set to start on October 11, 2017. But in the meantime, the Canada-European Union Comprehensive…

    Read More
    Publication
  • No NAFTA? No Problem – For Temporary Business Travel, That Is

    Sep 22, 2017

    Canada’s most important trading relationship is – in all likelihood – about to change: the current U.S. administration has put the future…

    Read More
    Publication
  • Federal Crown’s Deemed Trust Priority for Unremitted GST/HST Survives Bankruptcy

    Aug 28, 2017

    Recently, the Federal Court of Appeal confirmed that a tax debtor’s bankruptcy does not extinguish the federal Crown’s priority to proceeds…

    Read More
    Publication
  • 5 Anti-Corruption Law Compliance Program Tips

    Aug 16, 2017

    In the not-so-distant past, Canadian enforcement of its anti-corruption and anti-bribery legal regime has been relatively laid-back. But the…

    Read More
    Publication
  • Proposed Changes to Business Income Tax Rules: A Gamechanger for Private Business Owners

    Aug 4, 2017

    On July 18, 2017, Canada’s Minister of Finance released proposed changes to the Income Tax Act (Canada) that, if implemented, will mark one of…

    Read More
    Publication
  • Steering clear of personal liability for oppression: Supreme Court of Canada offers guidance to corporate leaders in Wilson v. Alharayeri

    Jul 17, 2017

    A corporation does not always sail in calm or safe waters. Cash shortages, unattainable or unmet goals, Board disagreements over the best course…

    Read More
    Publication
  • Making Waves: What CETA means for Atlantic Canadian Fisheries

    Jul 11, 2017

    The Canada-European Union Comprehensive Economic Trade Agreement (CETA) is making waves in Canada, and for good reason: it casts the net of…

    Read More
    Publication
  • Go Global @ Home: Supreme Court of Canada Confirms Global Order to Remove Internet Content in Google Inc. v. Equustek Solutions Inc.

    Jun 28, 2017

    On June 28, 2017, the Supreme Court of Canada confirmed a Canadian court can issue an interlocutory injunction (an order requiring an entity or…

    Read More
    Publication
  • Like it or Not: Supreme Court of Canada decides class action against Facebook can go ahead in B.C. – despite its terms of use in Douez v. Facebook, Inc.

    Jun 23, 2017

    On June 23, 2017, the Supreme Court of Canada decided that in a contest between the choice of forum clause in Facebook’s online terms of use…

    Read More
    Publication
  • Estate Planning in the Age of Medical Assistance In Dying (MAID)

    Apr 21, 2017

    In three years (lightning speed in the law), medically assisted dying went from being illegal to being legal. A great deal has changed, a great…

    Read More
    Publication
  • Cannabis Legalization in Canada: Seeds have sprouted, but the branches are still bare

    Apr 20, 2017

    On April 13, 2017, Canada’s federal government introduced legislation that, if passed into law, will legalize recreational cannabis in Canada.…

    Read More
    Publication
  • Nip it in the Bud: A 5 Step Plan for Employers to Prepare for Cannabis Legalization in Canada

    Apr 17, 2017

    Recreational cannabis isn’t legal yet - but much of the associated stigma is already gone, usage is up and employers are feeling the workplace…

    Read More
    Publication
  • Daniel Watt and Sara Mahaney in Gard Update: Legal privilege in the corporate context in Canada

    Apr 6, 2017

    Adding a third jurisdiction to Gard Update’s comparison between privilege in the corporate context under U.S. and English law, McInnes Cooper…

    Read More
    Publication
  • Register Before You Lobby in N.B. under Lobbyists’ Registration Act

    Apr 5, 2017

    NOTE: Consultants who were already lobbying and in-house lobbyists already employed by an organization when the new Act took effect were…

    Read More
    Publication
  • Don’t Sell Yet: How Principal Residence Exemption (PRE) Changes Affect Trusts

    Dec 22, 2016

    Effective January 1, 2017, the kinds of trusts that can claim the Principal Residence Exemption (PRE) will be limited. Now, the PRE allows…

    Read More
    Publication
  • Supreme Court of Canada Speaks on the Rectification of Transactions

    Dec 14, 2016

    On December 9, 2016, the Supreme Court of Canada clarified when a court can rectify a transaction that has had unintended tax consequences for…

    Read More
    Publication
  • Businessperson or “Business Visitor”: Canada’s Business Visitor Visa Rules

    Nov 22, 2016

    Canada’s most important trading relationship might undergo some change with the results of the 2016 U.S. election. Facilitating cross-border…

    Read More
    Publication
  • Supreme Court of Canada Decides Indian Bands Assessing Leased Reserve Lands for Property Tax Purposes Can’t Have it Both Ways in Musqueam Indian Band v. Musqueam Indian Band (Board of Review)

    Sep 12, 2016

    On September 9, 2016, the Supreme Court of Canada decided in Musqueam Indian Band v. Musqueam Indian Band (Board of Review) that an Indian band…

    Read More
    Publication
  • Ontario Follows Suit With Securities Act Changes Tightening the Belt on Insider Trading Regulation

    Aug 15, 2016

    The standards expected of market participants are steadily increasing in response to demand to address white collar crime – including…

    Read More
    Publication
  • NS Dives into Pooled Registered Pension Plans (PRPP)

    Jun 30, 2016

    As of June 25, 2016, provincially regulated workers and employers in Nova Scotia, Quebec, BC and Saskatchewan can participate in Pooled…

    Read More
    Publication
  • Weigh Now or Weight Later: New Cargo Container Verified Gross Mass (VGM) Rules Effective July 1, 2016

    Jun 20, 2016

    As of July 1, 2016, packed cargo containers to which the International Convention for the Safety of Life at Sea (SOLAS), Chapter VI, Regulation…

    Read More
    Publication
  • Supreme Court of Canada Decides Income Tax Act Sections are Unconstitutional – and Strengthens Solicitor-Client Privilege in Canada (Attorney General) v. Chambre des notaires du Québec & Canada (National Revenue) v. Thompson

    Jun 6, 2016

    On June 3, 2016, the Supreme Court of Canada, in two related decisions, strengthened the legal protection of solicitor-client privilege in…

    Read More
    Publication
  • Get Your SEDAR Profile: Changes to Private Placement Filing Requirements Effective May 24 & June 30, 2016

    Jun 6, 2016

    On June 30, 2016, amendments to National Instrument 45-106 Prospectus Exemptions and related changes to Companion Policy 45-106 Prospectus…

    Read More
    Publication
  • 3 Tips to Use “Forward-Looking Information” to Enhance Your Investor Relations

    May 31, 2016

    You’re on a tight timeline to issue a press release. You finish your draft and ‘cut & paste’ your standard “forward-looking…

    Read More
    Publication
  • From Watershed Decision to Watershed Law: Government Proposes Physician-Assisted Dying Law in Bill C-14 An Act to amend the Criminal Code and to make related amendments to other Acts (medical assistance in dying)

    Apr 15, 2016

    On April 14, 2016, Canada’s federal Justice Minister proposed legislation setting out the conditions that a person wishing to undergo…

    Read More
    Publication
  • The Small Business Deduction: Key Proposed Changes & Strategic Solutions

    Apr 12, 2016

    Federal Budget 2016 proposed to significantly reduce the benefit of and access to the Small Business Deduction. The Small Business Deduction…

    Read More
    Publication
  • It Gets Worse: 5 Key Proposed Changes to Section 55 of the Income Tax Act

    Oct 23, 2015

    Subsection 55(2) of the Income Tax Act (Canada) is an anti-avoidance provision intended to prevent capital gains stripping by deeming an…

    Read More
    Publication
  • Tax Implications of Personal Services Businesses (PSB) Status & Strategies to Avoid It

    Oct 23, 2015

    Incorporation offers legal advantages to sole proprietors of small businesses, including certain tax advantages. However, when a corporation…

    Read More
    Publication
  • New Kid on the Block: Crowdfunding Joins Traditional Equity-Based Funding Options for Startups & SMEs

    Oct 19, 2015

    Access to sufficient capital to fund operations, research and development, and other costs is a key challenge for start-ups and for some small…

    Read More
    Publication
  • Invalidation of Bequest to Neo-Nazi Group as Against Public Policy Withstands Appeal

    Jul 30, 2015

    Note: On June 9, 2016, the Supreme Court of Canada dismissed the National Alliance’s application for leave to appeal the New Brunswick Court…

    Read More
    Publication
  • The Export/Import Journey: 3 Key Ways Choosing a Free Trade Agreement Country Can Simplify the Trip

    Apr 2, 2015

    The market for the sale and the supply of goods is a global one for many businesses in today’s economy. Both exporting goods from Canada and…

    Read More
    Publication
  • No More Criminalization of Physician-Assisted Dying: The Ripple Effects of A Watershed Decision in Carter v. Canada (Attorney General)

    Feb 9, 2015

    NOTE: On April 14, 2016, the federal government proposed legislation setting out the conditions that a person wishing to undergo…

    Read More
    Publication
  • The Top 5 Corporate Governance Best Practices That Benefit Every Company

    Sep 16, 2014

    This publication has been updated as at August 25, 2022. Many believe that only public companies or large, established companies with many…

    Read More
    Publication
  • Canadian Treaty Shopping Proposal Shelved Pending Final OECD Recommendation, First To Be Released September 16

    Sep 11, 2014

    The Canadian federal government has been concerned for some time about “treaty shopping” by non-residents – the practice of non-residents…

    Read More
    Publication
  • Complying With Canada’s Anti-Spam Law (CASL) – Foreign Organizations Doing Business in Canada Need to Pay Attention

    Aug 1, 2014

    Most Canadians have heard about Canada’s Anti-Spam Legislation (CASL): we’ve been bombarded with “CASL Compliant” emails asking us to…

    Read More
    Publication
  • Estate Planning Solutions: 5 FAQs About Alter Ego & Joint Partner Trusts

    May 22, 2014

    This publication has been updated as at February 17, 2021. Trusts offer a very useful estate planning solution for a wide variety of special…

    Read More
    Publication
  • Comment on Copthorne Holdings Limited V. The Queen

    Dec 16, 2011

    In a unanimous decision rendered by Justice Rothstein, the Supreme Court of Canada today dismissed the appeal of Copthorne Holdings Limited,…

    Read More
    Publication
  • DFO Announces that Corporations May Own Fishing Licenses

    Mar 7, 2011

    Effective April 1, 2011, the fishing licensing policy for the Atlantic Canada and Quebec inshore fishery will change to allow inshore fishing…

    Read More
    Publication

Stay Updated

Subscribe to McInnes Cooper to stay current with our leading insights on legal updates, trends, news, events, and services.

Connect With Us:
  • Follow us on Twitter @mcinnescooper
  • Like us on Facebook @mcinnescooperlaw
  • Join us on LinkedIn @mcinnes-cooper
  • 1.866.439.6246
  • Privacy Policy
  • Copyright © 2023 — McInnes Cooper
Lex Mundi Logo MC Advisory Logo