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- Title
Joint Committee on Taxation of the Canadian Bar Association and Chartered Professional Accountants of Canada, "Re: Draft Legislative Proposal Released by the Department of Finance on June 3,2013,".
- Authors
A. M.
- Abstract
The article discusses the legislative proposal released by the Department of Finance of Canada in the 2013 budget. Topics discusses include taxing all testamentary trusts at the top marginal rate and taxing estates at that rate after the first 36 months of administration, eliminating the tax advantage that testamentary trusts and estates enjoyed over inter vivos trusts and rejection of the proposal by Joint Committee on Taxation of the Canadian Bar Association.
- Subjects
CANADA; CANADA. Dept. of Finance; ESTATES (Law); TAXATION of testamentary trusts; CANADIAN Bar Association; TAX laws
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2014, Vol 62, Issue 1, p305
- ISSN
0008-5111
- Publication type
Article