Taxation

Recent Articles

Changes to the taxation of Testamentary Trusts?

By Paul Prendergast on July 25, 2013

Government Invites Comments on Proposals to Improve the Integrity of the Federal Tax System by Limiting Access to Graduated Rates for Trusts and Certain Estates http://www.fin.gc.ca/n13/13-080-eng.asp This is the first salvo in the battle over the taxation of testamentary trusts. …

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Should You Incorporate?

By Reeh Taylor on April 18, 2013

Incorporating a business is somewhat more expensive and complicated than a sole proprietorship and, possibly, more so than creating a partnership, but there are a number of potential advantages.

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Equity Drives For Cooperatives – Private Placement And Prospectus Exemptions

By Kristen Wittman on April 17, 2013

What follows is a summary of the restrictions and options available to a Cooperative registered under Manitoba laws, that wishes to raise funds, either from the public or on a private placement basis

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Shareholder Agreements – Issues and Considerations in Drafting and Approach

By Timothy Kurbis on April 17, 2013

The content of this paper is concerned primarily with small business corporations with fewer than ten shareholders. As such, matters typically related to larger entities such as foreign ownership and securities regulation are touched upon, if at all, in only a cursory way.

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