There are currently a number of “art flip” appeals making their way through the Canada Revenue Agency’s Appeals Division and the Courts.

Two Supreme Court of Canada decisions released in the spring of 2007 addressed the issue of using joint tenancies with rights of survivorship.

Most successful family-owned small to medium sized businesses will run reasonably well and will continue to be reasonably profitable as long as the founder is directly involved. However, very few

On October 22, 2010, the Canadian Department of Finance announced that it is entering negotiations towards Tax Information Exchange Agreements with Vanuatu and the Cook Islands.

Canada currently has signed