Beginning in 2021, new reporting rules come into effect for most Canadian resident trusts. The rules are intended to improve the collection of beneficial ownership information with respect to trusts and to help the CRA assess...more
In the June 2020 case of Bergler v. Odenthal, 2020 BCCA 175 [Bergler], the British Columbia Court of Appeal found that deathbed wishes created a "secret trust", which required the surviving common law spouse to hold the...more