A Lifetime Capital Gains Exemption (LCGE) exists for “qualified small business corporation shares” (QSBC Shares) and for farming and...

What is a Trust? A trust is not, strictly speaking, a separate legal or tax entity. It is a relationship among three parties: The Settlor...

Much time and effort in recent years has been devoted to avoiding the need for probate.  Probate is a court process whereby the Court...

Another year has flown by, and it is time to consider year-end tax planning. In most years the basics don’t change but this year we are...