Foreign Private Foundations for Canadians A private foundation is a corporate entity with separate legal personality, but which has no owners, and therefore does not issue shares or other ownership interests. It is established by a founder who contributes initial...
Canadian Immigration: The Importance of Tax Planning For anyone planning to immigrate to Canada, or former Canadian residents preparing to return after a period of non-residency, it is worth taking the time to do some pre-immigration tax planning. It may well be...
International Estate Administration for Canadian executors or beneficiaries The administration of an estate can be a complex and intimidating process at the best of times. If the estate in question has international components to it, the complexity increases and...
Tax-Driven Changes in Residency for Canadians For those with sufficient assets, tax-driven relocations and changes in residency have become commonplace. They began to occur in earnest in the 1990s and have increased in popularity ever since. In the past 1-2 years...
Swiss Courts ruled that a US citizen living in the UK could not get Swiss dividend tax back With a judgment rendered on 27 November 2020 (case no. 2C_835/2017), the Swiss Federal Supreme Court (“FSC”) confirmed a decision by the Federal Administrative Court (“FAC”)...
