The Tax Clearance Certificate, Demystified

by: , October 28, 2019

As legal representative of an estate, the estate trustee’s obligations are varied. One of their duties is to bring the deceased’s taxes up to date and to file all estate tax returns before the estate is wound up. To exonerate their potential liability to outstanding tax issues pursuant to subsection 159(3)(a) of the Income Tax…read more

Rectification of Wills Unchanged By Supreme Court

by: , January 10, 2017

In Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56 (and its Quebec civil code counterpart Jean Coutu Group (PJC) Inc. v. Canada (Attorney General), 2016 SCC 55), the Supreme Court of Canada shook up the tax world by limiting the availability of rectification to prevent unwanted tax consequences. These decisions will undoubtedly have…read more