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When transferring property that has appreciated in value to a Canadian corporation, you should consider using a section 85 rollover. Under section 85 of the Income Tax Act,[i] you can elect to [...]

A bare trust is the simplest form of trust that allows the beneficial owner(s) of property to retain full ownership and control of the property while registering legal title with someone else. A [...]

If you are a sole-proprietor in Ontario, you may be wondering what, if any, are the benefits of incorporating your business. Here are but a few examples of the pros of turning your business into [...]

Thousands of students at the University of Manitoba have been receiving copyright infringement notices asking them to pay settlement offers. They are just the latest Canadian Internet users to [...]

Introduction If you give money to one of your children during your lifetime, you could be reducing that child’s entitlement under your will. Loans might be expected to be repaid to the estate and [...]

Introduction The rule against accumulations sets a time limit on the period during which income can be added to the original capital created by a settlement or the disposition of property, such [...]

In Ontario, an estate trustee (or “executor”) can be removed for a number of reasons, but if the executor has already begun to administer the estate, a court order is required.   Application [...]

Introduction It can be an honour to be named as an estate trustee (“executor”) in a will, but administering an estate in Ontario can be a time-consuming burden. If, however, you do not want to [...]

Burton Dustin knows fraud is “messed up, right?” We received the following email on April 13th, 2016: From: Burton Dustin <burtondustin006@gmail.com> Reason of consultation: am in need of [...]

If you are a commercial landlord in Ontario and your tenant has defaulted under the lease agreement, you may be able to terminate the lease. (Your tenant can also terminate the lease if it has [...]