Jan. 30, 2020 - In our annual Tax Review and Outlook report, we look back at significant developments that shaped the Canadian and U.S. tax landscapes in 2019 and offer our predictions on what to expect in the year ahead. Key Canadian Developments in 2019 Proposed changes to the employee stock option rules...
Davies Partners Author Tax Book for the Canadian Tax Foundation
Davies congratulates partners Elie Roth, Tim Youdan, Chris Anderson and Kim Brown on the release of their new book, Canadian Taxation of Trusts, published by the Canadian Tax Foundation. The book documents and clarifies recent legislative, judicial and administrative developments in the taxation of trusts in Canada.
The publication, which will be of interest to any professionals with an interest in trusts, contains detailed information on the taxation of Canadian-resident trusts, Canadian-resident beneficiaries, dispositions of trust property and interests, non-resident trusts and non-resident beneficiaries of Canadian trusts.
Canadian Taxation of Trusts also contains practical information on the attribution of income and the use of trusts in estate planning and the taxation of commercial trusts. It is available for purchase through the Canadian Tax Foundation.
The Canadian Tax Foundation is Canada’s leading source of insight on tax issues. The Foundation promotes understanding of the Canadian tax system through analysis, research and debate, and provides perspective and impartial recommendations concerning its equity, efficiency and application.
Jan. 30, 2020 - Review of U.S. Tax Developments in 2019 In 2019, the U.S. tax world continued to be primarily concerned with developing guidance under the monumental Tax Cuts and Jobs Act (TCJA), which was enacted at the end of 2017. Major regulatory projects were proposed beginning in 2018,...