Carolyn Inglis

Jan 14, 2025 | mondaq.com | Carolyn Inglis

MT Miller Thomson LLP More Miller Thomson LLP (“Miller Thomson”) is a national business law firm with approximately 500 lawyers across 5 provinces in Canada. The firm offers a full range of services in litigation and disputes, and provides business law expertise in mergers and acquisitions, corporate finance and securities, financial services, tax, restructuring and insolvency, trade, real estate, labour and employment as well as a host of other specialty areas.

Jul 26, 2024 | mondaq.com | Andrew Bateman |Carolyn Inglis

With the advent of the proposed new capital gains rules, renewed consideration is warranted with respect to alternate forms of tax efficient estate planning – such as a partnership freeze. A partnership freeze is a planning technique that has not been widely adopted historically. However, given the proposed capital gains regime under consideration by Parliament, its potential should be revisited in light of the changing tax landscape.

Jul 25, 2024 | lexology.com | Andrew Bateman |Carolyn Inglis

With the advent of the proposed new capital gains rules, renewed consideration is warranted with respect to alternate forms of tax efficient estate planning – such as a partnership freeze. A partnership freeze is a planning technique that has not been widely adopted historically. However, given the proposed capital gains regime under consideration by Parliament, its potential should be revisited in light of the changing tax landscape.

Jan 22, 2024 | lexology.com | Carolyn Inglis

On December 20, 2023, the Department of Finance released for consultation draft legislation to amend the Income Tax Act (the “Act”). The draft legislation is intended to implement the measure previously announced in the 2023 Fall Economic Statement to deny income tax deductions for non-compliant short-term rentals.

Jan 16, 2024 | mondaq.com | Carolyn Inglis

On December 20, 2023, the Department of Finance released for consultation draft legislation to amend the Income Tax Act (the "Act"). The draft legislation is intended to implement the measure previously announced in the 2023 Fall Economic Statement to deny income tax deductions for non-compliant short-term rentals.