# Granville Law Group > [vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit”… --- ## Pages - [Business lawsuits and collection](https://granvillelaw.com/business-lawsuits-and-collection/): Most business lawsuits involve breach of a contract, written or oral. Business lawsuits are usually claims for damages resulting from... - [Representation Agreements and Advance Medical Directives | Secure Your Care with Granville Law Group in Vancouver](https://granvillelaw.com/representation-agreement-and-advance-medical/): Ensure your healthcare and personal care preferences are respected with a Representation Agreement and Advance Medical Directive in Vancouver. Granville Law Group provides expert legal services to help you plan for the future and protect your wishes. Contact us today! - [Enduring Power of
 Attorney for Finances](https://granvillelaw.com/enduring-power-of-attorney-for-finances/): Protect your financial future with an Enduring Power of Attorney in Vancouver. Granville Law Group provides expert legal guidance to help you appoint a trusted attorney to manage your finances if you become incapacitated. Start planning today! - [Wills](https://granvillelaw.com/wills/): Secure your legacy with expert wills services in Vancouver from Granville Law Group. Our team helps you protect your assets, ensure your wishes are honored, and provide peace of mind for your loved ones. Start planning today! - [Wills & Estate Planning](https://granvillelaw.com/wills-and-estate-planning/): Explore Granville Law Group's Wills and Estate Planning services to secure your legacy. Our expert team offers over 55 years of experience in creating personalized estate plans, including Wills, trusts, and guardianship appointments to ensure your wishes are honored. - [Tax Planning](https://granvillelaw.com/tax-planning/): Optimize your finances with expert tax planning services from Granville Law Group in Vancouver. Our team specializes in corporate reorganizations, real estate tax strategies, residency planning, and CRA dispute resolution. Protect your wealth and minimize tax liabilities—contact us today! - [CRA Disputes](https://granvillelaw.com/cra-disputes/): Facing a CRA dispute? Granville Law Group in Vancouver provides expert legal support to resolve tax issues with the Canada Revenue Agency. Protect your rights and minimize tax liabilities. Contact us today for trusted guidance! - [Leaving and returning to Canada](https://granvillelaw.com/leaving-and-returning-to-canada/): Navigate the legal and tax complexities of leaving or returning to Canada with expert guidance from Granville Law Group. Our Vancouver-based team specializes in cross-border tax planning and residency solutions to ensure compliance and protect your interests. Contact us today! - [Residency](https://granvillelaw.com/residency/): Determining tax residency in Canada can be complex. Granville Law Group offers expert advice on residency determinations, ensuring compliance with Canadian tax laws. Understand your tax obligations and navigate the nuances of tax residency with our specialized legal guidance. Contact us for personalized consultations. - [Tax & Tax Planning](https://granvillelaw.com/tax-and-tax-planning/): Optimize your tax strategy with Granville Law's expert tax planning services. From residency determinations to CRA dispute resolutions, our tailored solutions ensure compliance and tax efficiency. Discover how we can help individuals and businesses navigate complex tax landscapes. Learn more now! - [Testamentary Trusts](https://granvillelaw.com/testamentary-trusts/): Learn how testamentary trusts can protect your assets, provide financial security for your loved ones, and optimize tax planning with expert guidance from Granville Law Group. Serving Vancouver and Canada, we specialize in tailored estate planning solutions to safeguard your legacy. Contact us today to start planning your future. - [Life Interest Trusts](https://granvillelaw.com/life-interest-trusts/): Explore the advantages of life interest trusts with Granville Law Group. Protect your loved ones, ensure controlled asset distribution, and manage your estate efficiently. Our expert legal team provides tailored solutions to secure your financial legacy. Contact us today to get started! - [Inter Vivos Trusts](https://granvillelaw.com/inter-vivos-trusts/): Discover the benefits of inter vivos trusts with Granville Law Group. Learn how these flexible and private estate planning tools help you manage assets efficiently during your lifetime, avoid probate, and protect your beneficiaries. Expert legal guidance tailored to your needs. Contact us today! - [Trusts](https://granvillelaw.com/trusts/): Learn how trusts can protect your assets, support your loved ones, and optimize estate planning. Granville Law provides expert guidance on creating customized trusts for your unique needs, including family, charitable, and tax-efficient solutions. Secure your legacy with trusted advice from Granville Law—serving Vancouver and British Columbia. - [Purchase and sale of a business](https://granvillelaw.com/purchase-and-sale-of-a-business-shares-or-assets/): Looking to purchase or sell a business in Canada? Granville Law Group specializes in share and asset transactions, offering expert legal guidance to protect your interests and ensure a smooth process. Contact our Vancouver-based team today! - [Corporate restructuring and succession planning](https://granvillelaw.com/corporate-restructuring-and-succession-planning/): Secure your business's future with expert corporate restructuring and succession planning from Granville Law Group in Vancouver. Our legal team provides tailored strategies to optimize operations, minimize taxes, and ensure a smooth transition of ownership. Call us today! - [Corporate restorations](https://granvillelaw.com/corporate-restorations/): Expert Corporation Restoration Services in Vancouver, BC by Granville Law Group: Specializing in Limited and Full Company Restorations, Compliance Assistance, and Strategic Legal Advice for Business, Tax, Wills, and Estate Planning. Contact us for professional guidance on maintaining your company's legal status. - [Shareholder Disputes](https://granvillelaw.com/resolving-shareholder-disputes/): Resolve shareholder disputes effectively with Granville Law Group in Vancouver. Our expert legal team specializes in negotiation, mediation, and litigation to protect your business interests and achieve fair outcomes. Contact us today for trusted guidance! - [Drafting shareholder agreements](https://granvillelaw.com/drafting-shareholder-agreements/): Protect your business and shareholders with expertly crafted shareholder agreements from Granville Law Group in Vancouver. Our legal team ensures clarity, prevents disputes, and safeguards your interests. Contact us today for tailored legal solutions! - [Incorporating a business](https://granvillelaw.com/incorporating-a-business/): Start your business the right way with expert incorporation services from Granville Law Group in Vancouver. Our legal team ensures a seamless process, from choosing the right structure to filing all necessary documents. Contact us today to protect your business and secure its future! - [Business law](https://granvillelaw.com/buisness-law/): Business Law: Incorporations, shareholder agreements, disputes, restorations, restructuring and succession. Speak with Alina Nikolaeva’s team—book a consultation today. - [Sample Page](https://granvillelaw.com/sample-page/): This is an example page. It’s different from a blog post because it will stay in one place and will... - [Contact us](https://granvillelaw.com/contact-us/): Get in touch with Granville Law Group for expert legal services in Vancouver, BC. Specializing in business law, tax planning, and wills & estates, our team is here to help. Call us at (604) 669-6580 or visit our office today! - [Blog](https://granvillelaw.com/blog/): Granville Law Group blogs with insights into business law, estate law and more. - [Services](https://granvillelaw.com/services/): Explore comprehensive legal services at Granville Law Group in Vancouver. Specializing in business law, tax planning, trusts, and estate solutions, we provide expert guidance tailored to your needs. Contact us today to protect your interests and plan for the future. - [About](https://granvillelaw.com/about/): Meet Granville Law Group, led by Alina Nikolaeva. A Vancouver firm focused on business law, tax planning, trusts, and wills & estates for clients across BC. - [Granville Law Group - Lawyers for Business, Wills, Estate and Tax Planning](https://granvillelaw.com/): Granville Law Group devises effective and practical strategies for business, wills, estate planning and tax planning, depending on the given circumstances of each unique situation - [Shop](https://granvillelaw.com/shop/) --- ## Posts - [Vacancy taxes](https://granvillelaw.com/vacancy-taxes/): Get help with Vancouver’s Empty Homes Tax and B.C.’s Speculation & Vacancy Tax—exemptions, filings, audits, appeals. Talk to tax lawyer Alina V. Nikolaeva. - [TAX EVASION CONSEQUENCES](https://granvillelaw.com/tax-evasion-consequences/): Facing a CRA audit or tax investigation? Granville Law Group provides expert legal defense for tax evasion, fraud allegations, and CRA disputes in Canada. Protect your assets, avoid severe penalties, and get expert representation. Contact Alina V. Nikolaeva at avn@granvillelaw.com today! - [Registered Disability Savings Plan](https://granvillelaw.com/registered-disability-savings-plan/): Maximize your financial future with a Registered Disability Savings Plan (RDSP) in British Columbia. Granville Law Group offers expert legal guidance on RDSP eligibility, contributions, government grants, and withdrawals. Secure your long-term financial security—contact us today to optimize your RDSP strategy in Vancouver and across BC and Canada. - [ADDITIONAL PROPERTY TRANSFER TAX FOR FOREIGN ENTITIES AND TAXABLE TRUSTEES](https://granvillelaw.com/additional-property-transfer-tax-for-foreign-entities-and-taxable-trustees/): Understand the Additional Property Transfer Tax for Foreign Entities and Taxable Trustees in British Columbia. Granville Law Group provides expert guidance to navigate this tax and ensure compliance. Learn how to minimize your liabilities today! - [OPTIONS FOR THE SALE OF A BUSINESS](https://granvillelaw.com/options-for-the-sale-of-a-business/): Explore your options for the sale of a business with Granville Law Group. From structuring deals to legal compliance, our experts guide you through asset sales, share sales, and succession planning to ensure a seamless and profitable transition in Vancouver and across Canada. Contact us for tailored legal solutions. - [Qualified Small Business Corporation Shares](https://granvillelaw.com/qualified-small-business-corporation-shares/): Discover the tax benefits of Qualified Small Business Corporation (QSBC) shares in Canada. Learn how small business owners can leverage the capital gains deduction to maximize tax savings. Get expert insights from Granville Law Group on eligibility, tax planning, and business succession strategies. - [Incentive Investment Capital Programs in British Columbia](https://granvillelaw.com/incentive-investment-capital-programs-in-british-columbia/): Explore British Columbia's tax incentives and investment opportunities with Granville Law's expertise on incentive investment capital programs. Learn how businesses can leverage Employee Share Ownership Programs (ESOPs) and other capital investment strategies to foster growth and attract investor funding. Contact Granville Law for professional legal guidance to navigate these programs and maximize your financial opportunities. - [Incentive Investment Capital Programs: Part III](https://granvillelaw.com/incentive-investment-capital-programs-part-iii/): Incentive Investment Capital programs in British Columbia PART III (see part I and PART II for applicable definitions) by Alina... - [Incentive Investment Capital Programs: Part II](https://granvillelaw.com/incentive-investment-capital-programs-part-ii/): Discover how BC’s Incentive Investment Capital Programs empower startups and investors with tax credits and venture capital opportunities. Learn about Venture Capital Corporations (VCCs), Eligible Business Corporations (EBCs), compliance requirements, and application processes to unlock growth in key industries like tech, manufacturing, and R&D. Explore Granville Law's expert insights today! - [Incentive Investment Capital Programs](https://granvillelaw.com/incentive-investment-capital-programs/): Discover how British Columbia's Incentive Investment Capital Programs can drive economic growth with tax credits for businesses and investors. Learn about venture capital programs, employee share ownership plans, and tax credit opportunities to empower local industries in BC. Granville Law Group is your trusted partner for expert legal guidance. Explore now! - [Employee vs. Independent Contractor](https://granvillelaw.com/employee-vs-independent-contractor/): Discover the key differences between employees and independent contractors at Granville Law. Learn how these distinctions impact your rights and obligations. Get expert legal insights and navigate your employment status effectively. Click to understand more - [Foreign Property Reporting](https://granvillelaw.com/foreign-property-reporting/): Learn about foreign property reporting with Granville Law Group's guide. Learn about CRA requirements for reporting specified foreign property over $100,000, understand the necessary forms like T1135 and T1134, and ensure compliance to avoid penalties. Ideal for Canadian residents with foreign investments. Explore now for expert legal advice on navigating foreign asset reporting in Canada. - [Remission Orders](https://granvillelaw.com/remission-orders/): A remission order is an order made by the Federal government under... - [TAXPAYER RELIEF](https://granvillelaw.com/taxpayer-relief/): The Canada Revenue Agency (the “CRA”) has the power to waive penalties... - [OBJECTIONS](https://granvillelaw.com/objections/): Filing an Objection with Revenue Canada Agency You can file an objection if you think the Canada Revenue Agency (CRA)... - [T1 ADJUSTMENT REQUESTS](https://granvillelaw.com/t1-adjustment-requests/): Navigate the complexities of T1 adjustment requests with Granville Law Group. Discover how to correct your tax return, understand the critical timelines, and secure your rightful refunds or deductions. Expert guidance for a smooth tax adjustment process. Learn more now! - [Estate Planning Tools - Trusts](https://granvillelaw.com/estate-planning-tools-trusts/): Unlock the potential of estate planning with Granville Law Group. Explore how trusts can safeguard your assets, provide for loved ones, and ensure a seamless transfer of wealth. Discover the different types of trusts, their tax benefits, and how they fit into your estate plan. Learn more about testamentary, spousal, and alter ego trusts today! - [Estate Planning Tools - Trusts](https://granvillelaw.com/estate-planning-tools-trusts-2/): Estate Planning Tools – Trusts Testamentary and life interests Trusts Previous posts discussed wills and joint tenancy as they are... - [Estate Planning Tools – Joint Tenancy](https://granvillelaw.com/estate-planning-tools-joint-tenancy/): Explore the benefits and considerations of joint tenancy in estate planning with Granville Law Group. Learn how to navigate ownership, control, and tax implications to ensure a smooth asset transfer and avoid probate fees. Discover practical strategies for creating joint tenancies that align with your estate planning goals. - [Estate Planning Tools - Wills](https://granvillelaw.com/estate-planning-tools-wills/): ESTATE PLANING TOOLS – II Previous post discussed wills, which are the basic tool and should be in place for... - [Estate Planning Tools - Managing Affairs of Adults (Power of Attorney)](https://granvillelaw.com/estate-planning-tools-managing-affairs-of-adults/): Empower your estate planning with Granville Law Group's tools for managing the affairs of adults. Learn how to effectively handle legal, financial, and healthcare decisions to safeguard your loved ones' futures. Discover essential strategies for appointing representatives, creating living wills, and ensuring peace of mind for you and your family. - [Reversionary Trusts](https://granvillelaw.com/reversionary-trusts/): Unlock the power of Reversionary Trusts with Granville Law Group. Learn how to effectively manage your assets and avoid common tax pitfalls, ensuring a smooth transfer of wealth. Explore strategies to maintain control and safeguard your estate's future. Get expert advice today! - [Use Of Trusts-General](https://granvillelaw.com/use-of-trusts-general-2019/): Maximize your estate planning with Granville Law Group's insights on using trusts. Explore over 50 types of trusts, understand their unique benefits, and learn how to protect assets, ensure privacy, and optimize tax planning. Discover how family trusts can be a game-changer in managing your wealth. - [Estate Planning](https://granvillelaw.com/estate-planning-reposted-july-6-2021-docx/): Estate Planning: Discover the 7 key reasons to make an estate plan with Granville Law Group. Learn how to protect your assets, minimize taxes, and ensure your family's future. Explore strategies for wills, powers of attorney, and trusts. Start planning today for peace of mind tomorrow." - [Timing of Departure from Canada](https://granvillelaw.com/timing-of-departure-from-canada/): Plan your departure from Canada with precision using Granville Law Group's expert advice. Understand the tax implications, residency determinations, and crucial steps to ensure a smooth transition. Make informed decisions to optimize your tax position and secure your financial future. - [Departure Tax](https://granvillelaw.com/departure-tax/): Navigate the complexities of Canada's departure tax with Granville Law Group. Learn about deemed dispositions, tax deferral options, and important deadlines to ensure a smooth transition when leaving Canada. Discover how to protect your assets and minimize tax liabilities. Get expert guidance today! - [Protection Of Intellectual Property](https://granvillelaw.com/protection-of-intellectual-property/): Safeguard your innovations with Granville Law Group's guide to intellectual property protection. Understand the importance of securing copyrights, trademarks, patents, and trade secrets in business transactions. Ensure the enforceability of your rights against third parties and protect the value of your creations. Explore our expert strategies for robust intellectual property management. - [Due Diligence - Acquiring Corporation](https://granvillelaw.com/due-diligence-acquiring-corporation/): Master the due diligence process with Granville Law Group. Discover key insights for acquiring a corporation, including corporate documents, material contracts, litigation, employee relations, financial information, property/assets, taxation, and insurance. Ensure a thorough evaluation and informed decision-making for a successful acquisition. - [Due Diligence - Asset Acquisition](https://granvillelaw.com/due-diligence-acquiring-asset/): Master the due diligence process for asset acquisition with Granville Law Group. Learn the essentials, from corporate documents to taxation, ensuring a well-informed purchase. Navigate complex transactions with confidence and protect your investment. - [Where to Keep Your Records](https://granvillelaw.com/where-to-keep-your-records/): Learn where to keep your financial records, how long to retain them, and how to request early destruction permission with Granville Law Group. Ensure compliance with CRA regulations and protect your business from potential penalties. Discover essential record-keeping tips today. - [What Are Records And Who Has To Keep Them](https://granvillelaw.com/what-records-and-who-has-to-keep-them/): Discover the essential financial records you need to keep according to CRA requirements with Granville Law Group. Learn who is legally obligated to maintain records, from individuals to organizations, and ensure compliance with tax regulations. Protect your business and personal finances with expert guidance. - [CEWS Audits](https://granvillelaw.com/cews-audits/): Canada Emergency Wage Subsidy (CEWS) audits The Canada Revenue Agency’s (CRA) audits seek to find and recover any amounts paid... - [Trusts - New Filing Requirements](https://granvillelaw.com/trusts-new-filing-requirements/): New Filing Requirements for Trusts Many Canadian trusts will soon have to face new enhanced reporting requirements. The new trust... - [Residency Determination](https://granvillelaw.com/residency-determination/): Residency Determination Due to COVID-19 application of some rules are suspended, some are modified, and some get temporary exceptions. Since... - [Restrictive Covenants](https://granvillelaw.com/restrictive-covenants/): Employment Agreement – Restrictive Covenants Lately I had a lot of questions about what to do when it comes to... - [BCLLP](https://granvillelaw.com/bcllp/): British Columbia Limited Liability Partnership A partnership is the relation between persons carrying on a business in common with a... - [Taxpayer Bill Of Rights](https://granvillelaw.com/taxpayer-bill-of-rights/): TAXPAYER BILL OF RIGHTS Office of the tax ombudsman publishes rights that you have when dealing with Canada Revenue Agency... - [TOSI Steps](https://granvillelaw.com/tosi-steps/): Tax on split income Any income from property received by a Specified Adult Individual (“SAI”) from a Related Business (“RB”)... - [Intestacy Rules Under WESA](https://granvillelaw.com/intestacy-rules-under-wesa-doc/): Intestacy – distribution of the estate When person dies without a will the person dies intestate. All the assets of... - [TOSI Flow Chart](https://granvillelaw.com/tosi-flow-chart/) --- # # Detailed Content ## Pages - Published: 2022-11-10 - Modified: 2025-10-23 - URL: https://granvillelaw.com/business-lawsuits-and-collection/ Most business lawsuits involve breach of a contract, written or oral. Business lawsuits are usually claims for damages resulting from the breach that, if successful, result in a monetary judgment against the defendant. Once the court gives its judgment, then it becomes a collection problem that we can also help you solve. Granville Law Group lawyers prosecuted and defended business lawsuits and collected money owing to businesses for many years. There is also a tax component to the awards of damages – your settlement must state whether the amount awarded includes or excludes GST. If it does not, GST must be collected from the payer separately. Some examples of business lawsuits in which we have represented clients include: company Shareholder Disputes; shareholder buy-outs; disputes among owners of Real Estate; claims for damages or specific performance in the course of Buying and Selling Real Estate or Business Purchases and Sales; breach of commercial contracts and agreements; breach of building contracts; non-payment by business customers of their invoices and accounts. Contact us to discuss your business lawsuit or collection. Arrange a free, 30-minute consultation with Granville Law Group. Call our team at 604-757-9385 to schedule a meeting. --- > Ensure your healthcare and personal care preferences are respected with a Representation Agreement and Advance Medical Directive in Vancouver. Granville Law Group provides expert legal services to help you plan for the future and protect your wishes. Contact us today! - Published: 2022-11-10 - Modified: 2024-12-21 - URL: https://granvillelaw.com/representation-agreement-and-advance-medical/ Representation Agreement and Advance Medical Directive (living will) for Health You still can ensure your life choices are respected, even if you cannot do it yourself and have to rely on others to fulfill them. A Representation Agreement and a Living Will are part of Estate Planning. By putting them in place you will let your loved ones know what you wanted even if you no longer able to tell them yourself. A representation agreement will ensure you are cared for by a person of your choice and in a way you want A representation agreement provides a mechanism for adults to arrange in advance how, when and by whom decisions will be made if they become incapable of making such decisions independently about their: Health care, Personal care, Some financial, and/or Other personal matters. Execution of such an agreement avoids the need for the court to appoint a committee, who might not be someone you would have chosen and who may not deal with the matters the way you would have wanted. The Representation Agreement Act protects against the possibilities of abuse. It imposes a high standard of conduct on your representative and provides a mechanism to monitor them. An advanced medical directive (Living Will) will inform your family about your desire to be taken off life support and request them to do so, if there is no reasonable chance of your recovery. Ensure your wishes are known and honored Contact Granville Law Group and schedule a free, 30-minute consultation with our lawyers. Call us at 604-669-6580 A Representation Agreement is a legal document that appoints someone to make personal and healthcare decisions on your behalf if you are unable to do so yourself. While an Enduring Power of Attorney focuses on financial and legal matters, a Representation Agreement specifically addresses personal and healthcare decisions. You can appoint a trusted family member, friend, or professional who understands your wishes and will act in your best interests regarding your healthcare and personal needs. An Advance Medical Directive, or living will, is a document that outlines your healthcare preferences, such as treatments you want or wish to avoid, in situations where you cannot communicate your wishes. These documents ensure that your healthcare and personal preferences are respected, even if you become incapacitated, avoiding decisions made by someone unfamiliar with your wishes. No, financial decisions are typically handled through an Enduring Power of Attorney. A Representation Agreement focuses on personal and healthcare matters only. Without these documents, healthcare providers may follow standard protocols, or a court may appoint a decision-maker, which could result in outcomes that don’t align with your wishes. A representative can make decisions about your medical care, living arrangements, and other personal matters, depending on the authority granted in the agreement. Consulting with a legal expert ensures your Advance Medical Directive complies with BC’s legal requirements and accurately reflects your healthcare preferences. Granville Law Group provides expert guidance to help you draft Representation Agreements and Advance Medical Directives that reflect your wishes and meet all legal requirements in British Columbia. 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--- > Protect your financial future with an Enduring Power of Attorney in Vancouver. Granville Law Group provides expert legal guidance to help you appoint a trusted attorney to manage your finances if you become incapacitated. Start planning today! - Published: 2022-11-10 - Modified: 2024-12-21 - URL: https://granvillelaw.com/enduring-power-of-attorney-for-finances/ Enduring power of attorney for finances A Power of Attorney will enable someone you trust to deal with your finances in your stead when you are not available or in the event you are incapable for medical reasons. Ensure your wishes are followed A Power of Attorney is a component of estate planning. It can help to ensure things go according to your wishes as much as possible, both for your benefit and for the benefit of those you love, even when you can no longer ensure it yourself. If you have not made a Power of Attorney and are not able to deal with finances yourself, it would be very difficult or impossible for someone else to do it for you. In that instance it is necessary to apply to the BC Supreme Court for an Order appointing a Committee, who may not deal with your finances the way you would yourself or may not know how you wanted your finances managed. You can find additional information on our blog. Protect your interests. Get legal advice today Contact Granville Law Group and schedule a free, 30-minute consultation with our lawyers. Call us at 604-669-6580 or arrange a meeting using our online contact formAn Enduring Power of Attorney is a legal document that appoints someone to handle your financial and legal matters if you become unable to do so yourself. It ensures that your financial affairs are managed according to your wishes, preventing the need for court-appointed guardianship, which may not align with your preferences. Unlike a general Power of Attorney, which becomes invalid if you lose mental capacity, an Enduring Power of Attorney remains effective even if you become incapacitated. Choose a trustworthy individual who understands your financial matters and will act in your best interests, such as a close family member or a trusted friend. Yes, you can specify which financial and legal decisions your attorney is authorized to make, tailoring the document to your specific needs. Without an EPA, a court may appoint a committee to manage your affairs, which can be a lengthy and costly process and may result in decisions that don't reflect your wishes. Without an EPA, a court may appoint a committee to manage your affairs, which can be a lengthy and costly process and may result in decisions that don't reflect your wishes. While EPAs are recognized throughout Canada, specific legal requirements vary by province. It's essential to ensure your EPA complies with local laws. Yes, as long as you are mentally capable, you can revoke or amend your EPA at any time by following the proper legal procedures. No, an EPA typically covers only financial and legal matters. Health care decisions are usually addressed in a separate document, such as a Representation Agreement. Granville Law Group offers personalized legal services to draft and implement an EPA that aligns with your estate planning goals, ensuring your financial affairs are managed according to your wishes. 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--- > Secure your legacy with expert wills services in Vancouver from Granville Law Group. Our team helps you protect your assets, ensure your wishes are honored, and provide peace of mind for your loved ones. Start planning today! - Published: 2022-11-10 - Modified: 2025-01-24 - URL: https://granvillelaw.com/wills/ Expert Wills Services in Vancouver | Protect Your Legacy with Granville Law Group Protect your assets – distribution on intestacy If you die intestate your assets will be distributed according to the intestacy rules, which may not be how you wanted it done, your heirs will apply to court to appoint an administrator for your estate, which may not be the person you wanted. By making a will you appoint a person you trust to distribute your assets to intended recipients, in the amounts and at the times you think fit. Lack of Estate Planning may lead to depletion of the assets – not all assets need to become part of your estate and, as a result, subject to probate fees. That can be avoided by passing assets outside the estate or under a separate will, which does not require probate, for that to happen Estate Planning and Tax Planning are necessary. Protect your minor children By naming testamentary guardians for the children; By setting out how the estate will be administered to take care of the children; and By directing when and in what shares it will be distributed to them. Careful drafting - variation by the courts BC legislation (Wills, Estates and Succession Act) entitles children, spouses and common-law partners that are not happy with the distribution to them to apply to court to vary that distribution. We will carefully draft your will to lessen possibility of variation by the courts. Avoid probate, pass assets outside the will Pursuant to the terms of a Trust; By a right of survivorship under the joint tenancy; By beneficiary designation in a life insurance, TFSA, RRSP or RRIF. You can find additional information on our blog. Protect your assets and secure your wishes. Get legal advice today. Contact Granville Law Group and schedule a free, 30-minute consultation with our lawyers. Call us at 604-669-6580 or arrange a meeting using our online form. Schedule a Free, 30-Minute Consultation Call Granville Law Group at 604-669-6580 A will ensures that your assets are distributed according to your wishes, avoids legal complications for your loved ones, and allows you to appoint guardians for minor children. If you die intestate (without a will), your assets will be distributed according to BC's intestacy laws, which may not align with your preferences. A court-appointed administrator will manage your estate. A will allows you to appoint testamentary guardians for your children, manage their inheritance, and specify when and how they receive their share of the estate. A professionally drafted will minimizes legal disputes, ensures clarity, and helps reduce the risk of court variations under the Wills, Estates, and Succession Act in BC. Yes, a will combined with proper estate and tax planning can help minimize probate fees, taxes, and ensure that your beneficiaries receive the maximum inheritance. You can avoid probate by using trust arrangements, joint tenancy with rights of survivorship, or naming beneficiaries directly on assets like life insurance, TFSAs, RRSPs, or RRIFs. Under BC’s Wills, Estates, and Succession Act, certain individuals, like spouses and children, can challenge a will if they feel its provisions are inadequate. You should update your will whenever you experience major life changes, such as marriage, divorce, the birth of a child, or significant financial changes. In BC, a will must be in writing, signed by the testator (will-maker) in the presence of two witnesses, who must also sign it. Granville Law Group provides personalized legal advice to draft clear and legally sound wills, ensuring your wishes are upheld and your loved ones are protected. 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--- > Explore Granville Law Group's Wills and Estate Planning services to secure your legacy. Our expert team offers over 55 years of experience in creating personalized estate plans, including Wills, trusts, and guardianship appointments to ensure your wishes are honored. - Published: 2022-11-10 - Modified: 2024-12-21 - URL: https://granvillelaw.com/wills-and-estate-planning/ Navigate the intricacies of estate planning with Granville Law Group. Beyond drafting your Will, we ensure your legacy is preserved through meticulous selection of trustees, guardians, and attorneys, and by establishing trusts aligned with your wishes. With over 55 years of legal expertise, our team is dedicated to crafting a personalized estate plan that reflects your individual needs and provides peace of mind for the future. Wills and Estate Planning Estate planning requires more than just creating a valid Will. It includes: Making sure a trusted individual is appointed to manage your financial and health affairs if you become mentally or physically incapacitated; Setting up trusts to make sure your assets will be distributed according to your wishes; Choosing estate trustees, legal guardians, attorneys and beneficiaries. Each of those choices comes with their own set of considerations. Thought it is a personal decision and can only be made by the client, our legal team at Granville Law Group will walk you through each consideration to assist with choosing the right trustees and guardians. Lawyers at Granville Law Group are committed to assisting you with planning your estate, we leverage over 55 years of combined legal experience to help you develop a personalized estate plan. Protecting your wishes Our lawyers will explain all the tools available in your specific situation. We will present options that meet your goals and offer advice on choosing the option that aligns best with your wishes. Many different tools are used in estate planning: Different types of property ownership to avoid taxes on transfers or probate; Powers of attorneyand representation agreements to be used during your lifetime for your financial and health needs, should you require such assistance; Trusts to protect your assets during your lifetime and to ensure their distribution according to your wishes after your death; Wills and living wills. We make sure you have the opportunity to tell us exactly what you want to achieve. Sometimes, it's about changing a will after a divorce or second marriage. Other times, it is about protecting your assets from spendthrift relatives, or disinheriting one of your children, or protecting your wishes against any challenges during or after your lifetime. Whatever situation you are faced with, we listen, ask questions, and discuss your goals and concerns with you so we can identify what needs to be done to help to meet them. Wills Enduring power of attorney for finances Representation Agreement Protect your interests. Get legal advice today. Contact Granville Law Group and schedule a free, 30-minute consultation with our lawyers. Call us at 604-669-6580 or arrange a meeting. 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planning involves organizing your assets and outlining how they will be distributed upon your passing. It ensures your wishes are respected, minimizes taxes, and protects your loved ones. A will includes instructions on asset distribution, guardianship for minor children, and appointment of an executor to manage your estate after your death. If you die without a will, your estate will be distributed according to BC’s intestacy laws, which may not reflect your wishes and could cause delays or disputes among heirs. Proper estate planning uses strategies like trusts, charitable donations, and joint ownership to minimize probate fees and estate taxes, preserving more wealth for your beneficiaries. An executor is responsible for administering your estate, which includes gathering assets, paying debts, filing taxes, and distributing assets according to your will. A will outlines asset distribution after death, while a living will, or Advance Medical Directive, specifies your healthcare preferences if you become incapacitated. Yes, you can modify your will at any time by creating a codicil (amendment) or drafting a new will that revokes the old one. Choose a trusted individual, family member, or professional who has the ability to manage financial and legal responsibilities effectively. Granville Law Group provides expert legal guidance to draft wills, create trusts, and develop customized estate plans to ensure your assets are managed and distributed according to your wishes. It’s never too early to start estate planning. Major life events like marriage, having children, or acquiring significant assets are excellent times to create or update your estate plan. 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%20effectively.%22%0A%20%20%20%20%20%20%7D%0A%20%20%20%20%7D%2C%0A%20%20%20%20%7B%0A%20%20%20%20%20%20%22%40type%22%3A%20%22Question%22%2C%0A%20%20%20%20%20%20%22name%22%3A%20%22How%20does%20Granville%20Law%20Group%20help%20with%20estate%20planning%3F%22%2C%0A%20%20%20%20%20%20%22acceptedAnswer%22%3A%20%7B%0A%20%20%20%20%20%20%20%20%22%40type%22%3A%20%22Answer%22%2C%0A%20%20%20%20%20%20%20%20%22text%22%3A%20%22Granville%20Law%20Group%20provides%20expert%20legal%20guidance%20to%20draft%20wills%2C%20create%20trusts%2C%20and%20develop%20customized%20estate%20plans%20to%20ensure%20your%20assets%20are%20managed%20and%20distributed%20according%20to%20your%20wishes.%22%0A%20%20%20%20%20%20%7D%0A%20%20%20%20%7D%2C%0A%20%20%20%20%7B%0A%20%20%20%20%20%20%22%40type%22%3A%20%22Question%22%2C%0A%20%20%20%20%20%20%22name%22%3A%20%22When%20should%20I%20start%20estate%20planning%3F%22%2C%0A%20%20%20%20%20%20%22acceptedAnswer%22%3A%20%7B%0A%20%20%20%20%20%20%20%20%22%40type%22%3A%20%22Answer%22%2C%0A%20%20%20%20%20%20%20%20%22text%22%3A%20%22It%E2%80%99s%20never%20too%20early%20to%20start%20estate%20planning.%20Major%20life%20events%20like%20marriage%2C%20having%20children%2C%20or%20acquiring%20significant%20assets%20are%20excellent%20times%20to%20create%20or%20update%20your%20estate%20plan.%22%0A%20%20%20%20%20%20%7D%0A%20%20%20%20%7D%0A%20%20%5D%0A%7D%0A%3C%2Fscript%3E%0A --- > Optimize your finances with expert tax planning services from Granville Law Group in Vancouver. Our team specializes in corporate reorganizations, real estate tax strategies, residency planning, and CRA dispute resolution. Protect your wealth and minimize tax liabilities—contact us today! - Published: 2022-11-10 - Modified: 2025-01-24 - URL: https://granvillelaw.com/tax-planning/ Tax Planning We can structure your company, business transaction or personal affairs to result in less tax By choosing the right entity and structuring the transaction in a certain way depending on the situation taxpayers may to some degree control their tax costs. We advise on structures and strategies to minimize tax costs of financings, acquisitions, sales, distributions of profits and assets, changes of residency and many other situations. You can find additional information on our blog. We save money for our clients by minimizing their tax burden by: Putting in place optimal business and/or personal assets structures; Using available mechanisms to effect corporate reorganizations, deferring taxes; Structuring transfers of real estate using exemptions or avoiding application of PTT, when possible; Putting in place tax and an estate planning, including wills, inter vivos trustsand life interest trusts and using different types of the ownership of certain assets; Assisting in resolving CRA Disputes; Determining residency and timing of your Leaving and Returning to Canada. Contact our firm for a free, 30-minute consultation. Call our legal team at 604-669-6580 . Tax planning involves structuring your affairs to minimize tax liabilities while complying with tax laws. By choosing the right entity, right structure of transactions, to be able to use available tax mechanisms, tax planning can help reduce your tax burden. Strategies include corporate reorganizations, estate freezes, transferring real property into a different ownership structure, using trusts. Residency determines your tax obligations. Planning around residency changes can optimize tax outcomes when leaving or returning to Canada. Corporate reorganization can defer taxes and optimize the tax structure of your business. Yes, tax planning can integrate with estate planning to minimize taxes on asset transfers and ensure efficient wealth distribution. They provide legal assistance in resolving CRA disputes, ensuring compliance and minimizing penalties. Structuring real estate transactions can help avoid property transfer taxes (PTT) and optimize tax outcomes. Tax laws and personal circumstances change; regular reviews ensure your strategies remain effective and compliant. Look for expertise, experience in complex tax matters, and a proactive approach to identifying opportunities and mitigating risks. 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--- > Facing a CRA dispute? Granville Law Group in Vancouver provides expert legal support to resolve tax issues with the Canada Revenue Agency. Protect your rights and minimize tax liabilities. Contact us today for trusted guidance! - Published: 2022-11-10 - Modified: 2025-01-24 - URL: https://granvillelaw.com/cra-disputes/ CRA Disputes Resolving a dispute with CRA can be complicated for anyone unfamiliar with tax laws, regulations and policies. Whether you are facing a tax bill from a CRA reassessment due to an alleged discrepancy on your tax return or allegations of providing false information, our legal team is dedicated to supporting your personal or corporate tax position during any disputes with the CRA. Our first goal is to enable you to fully understand the situation and to make an informed decision on how to proceed forward; for that we will: Review and explain to you the CRA's position in your matter; Explain how the law applies in your specific situation and what consequences it results in; Provide you with options for resolutions; and Advise on the risks each option may entail. Once you have made an informed decision, we will assist you with its implementation, including: Corresponding with the CRA; Engaging other professionals, such as accountants in Canada or the U. S. , if needed; Working with your bankers, accountants and bookkeepers, your financial advisors and in-house counsel to assist you with gathering the data necessary to support your tax positions; and Finally, advise you on the best way to present this information to the CRA for the best possible results. Get your tax situation reviewed by Granville Law Group Whether you are facing a personal or corporate audit or CRA is requesting additional information during an on-going audit or you need assistance collecting the necessary data to prove your tax position, contact Granville Law Group. We will identify the best ways to protect your interests. Call us at 604-669-6580 . Review the notice carefully, gather relevant documentation, and consider consulting with a tax professional to understand your options. They will review the CRA's position, explain applicable laws to you, provide resolution options, and assist with correspondence and documentation. Reasons include discrepancies on tax returns, unreported income, and incorrect expense claims. Depending on the timing, the process involves corresponding with the CRA to resolve the situation on the CRA level by presenting supporting documentation and argument in your favor, filing a Notice of Objection. You typically have 90 days from the date of the reassessment notice to file a Notice of Objection, but it is possible to ask for the extension of timeYes, many disputes are resolved through negotiations without court intervention. Required documents may include tax returns, receipts, bank statements, and any other records supporting your tax position. Outcomes can include the CRA accepting your objection in part or in full or the reassessment being upheld. Professional assistance ensures a thorough understanding of tax laws, effective presentation of your case. 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--- > Navigate the legal and tax complexities of leaving or returning to Canada with expert guidance from Granville Law Group. Our Vancouver-based team specializes in cross-border tax planning and residency solutions to ensure compliance and protect your interests. Contact us today! - Published: 2022-11-10 - Modified: 2025-01-24 - URL: https://granvillelaw.com/leaving-and-returning-to-canada/ Leaving And Returning To Canada Residency has significant implications on the tax obligations of an individual. Canadian residents pay tax on their worldwide income and non-residents pay tax only on certain income they earn in Canada. Sometimes it is advantageous to change residency for Tax and Tax Planning or for Estate Planning. The timing of leaving from or returning to Canada and the assets you hold at that time may affect your immediate tax liability. Sometimes people leave for other than tax reasons, but tax still applies upon departure. Deemed dispositions When a person ceases to be a resident of Canada, they are deemed to have disposed of certain types of property at its fair market value when leaving Canada and to have immediately reacquired them for the same amount. A person then has to report a capital gain or capital loss that results from the deemed disposition on their tax return (due on April 30 the year following the departure) and pay the resulting tax. We can assist you to achieve the maximum departure tax deferral A departing taxpayer can elect to defer payment of tax on income arising from the deemed disposition of property, regardless of the amount. A departing taxpayer could then pay the tax when the property is actually sold. If the deferral election is made, interest does not start to accrue on the amount deferred until such time as the property is sold. At Granville Law Group we can advise you on: Optimum tax structures when leaving Canada in order to minimize taxes and tax reporting; Ascertaining non-resident status, Tax consequences of becoming a non-resident, including departure tax and future tax obligations; Tax consequences of returning to Canada, and Timing of reacquiring Canadian residency status. Contact Granville Law Group and schedule a free, 30-minute consultation with our lawyers. Call us at 604-669-6580 Leaving Canada can trigger departure tax, which taxes the unrealized gains on your assets as if they were sold at fair market value. Departure tax is a tax levied on the unrealized gains of an individual’s assets when they cease to be a Canadian resident. You may defer departure tax by providing security to the Canada Revenue Agency (CRA), allowing you to pay the tax at a later date. Your tax residency status changes, and you may be considered a non-resident for tax purposes, affecting your tax obligations. Yes, but significant ties like owning a home or having dependents in Canada can impact your non-residency status. Upon returning, you will regain your tax residency status and be subject to Canadian taxes on your worldwide income from the date of return. Owning property in Canada depending on how you use it may be a significant tie that influences your tax residency status and obligations. Re-establishing residency involves resuming physical presence in Canada and re-establishing significant residential ties such as a home and family connections. The firm can provide legal advice on managing departure tax, deferral options, and ensuring compliance with tax obligations upon return. Temporary absences typically do not affect your tax residency status, but prolonged absences may require re-evaluation of your residency status, availability of benefits (such as medical services) and applicable tax obligations. 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--- > Determining tax residency in Canada can be complex. Granville Law Group offers expert advice on residency determinations, ensuring compliance with Canadian tax laws. Understand your tax obligations and navigate the nuances of tax residency with our specialized legal guidance. Contact us for personalized consultations. - Published: 2022-11-10 - Modified: 2025-01-24 - URL: https://granvillelaw.com/residency/ Residency Determinations Residency is fundamental to the tax obligations of a person in Canada. Determination of residency is not a particularly easy exercise. There is no definition of residency in the Income Tax Act (the “ITA”). It is a mixed questions of fact and law and must be determined for each individual situation taking into consideration all the circumstances and intentions. The determination involves applying: Court developed criteria; Legislation - certain deeming ITA sections; and Treaty - the tie-breaker rules. You can find additional information on our blog. Residency determines your Canadian tax obligations Tax residency will mean a difference between being liable for income tax on your worldwide income and or on income you earn only in Canada – see Tax and Tax Planning. Tax liabilities vary for residents and non-residents of Canada when buying or selling real estate Tax residency is different from the immigration status of an individual An individual can be a resident of Canada for income tax purposes even if they are not a Canadian citizen or a permanent resident. And a person who is a Canadian citizen may not be a Canadian resident for income tax purposes. We can assist with determination of your residency and advise you on the steps to take to establish that you are either a resident or a non-resident for tax purposes in Canada as your particular situation may require. Contact Granville Law Group at 604-669-6580 . Tax residency determines whether an individual is liable for income tax on their worldwide income or only on income earned in Canada. Residency is determined through application of the court-developed criteria, specific sections of the Income Tax Act, and tie-breaker rules in tax treaties. Yes, an individual can be a tax resident of Canada even if they are not a Canadian citizen or permanent resident. Factors include the individual's intentions about residing in Canada, ties to Canada, and their personal, social, and economic connections. Tax residency is determined for income tax purposes, whereas immigration status is about one's legal right to live and work in Canada. Accurate determination of tax residency impacts tax liabilities, eligibility for benefits, and compliance with Canadian tax laws. Non-residents are typically taxed only on income earned in Canada, whereas residents are taxed on their worldwide income. The firm can help individuals determine their residency status and provide advice on steps to establish residency or non-residency for tax purposes. Tie-breaker rules in tax treaties help resolve residency conflicts when an individual qualifies as a resident in more than one country. Tax liabilities and compliance obligations can vary significantly for residents and non-residents when buying or selling real estate in Canada. 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--- > Optimize your tax strategy with Granville Law's expert tax planning services. From residency determinations to CRA dispute resolutions, our tailored solutions ensure compliance and tax efficiency. Discover how we can help individuals and businesses navigate complex tax landscapes. Learn more now! - Published: 2022-11-10 - Modified: 2024-10-15 - URL: https://granvillelaw.com/tax-and-tax-planning/ Navigating Canada's diverse tax landscape, which encompasses income, sales, property, and other taxes, can be complex. The Granville Law Group specializes in tailoring tax strategies for both businesses and individuals. Our expertise ensures tax efficiency and compliance, and extends to: Residency determinations; Deferral of departure tax upon leaving or returning to Canada; Resolving disputes with CRA; and Devising and implementing tax planning for individuals and corporations. Whether you're relocating, structuring a business, or planning for the future, their seasoned team is equipped to optimize your tax obligations. Granville Law Group can assist with determination and optimization of your tax liabilities. Residency Leaving and returning to Canada CRA Disputes Tax Planning WILLS and ESTATE PLANNING Wills Enduring Power of Attorney for Finances Representation Agreement and Advance Medical... Canada has various taxes including income tax, sales tax, property tax, property transfer tax (PTT), departure tax and other types of tax. Corporate tax costs depend on the type of business, residency and structure of the entity, type of income generated (business income, investment income, dividends, capital gain, etc. ), and the relationships of the parties earning such income within the business or transaction. Departure tax is a tax on the unrealized gains of an individual’s assets when they leave Canada. Granville Law Group assists with residency determinations, deferral of departure tax, resolving CRA disputes, and devising tax planning strategies. Residency determines an individual’s tax obligations on income earned in Canada and worldwide, affecting income tax and eligibility for deductions, personal credits and other amounts. Granville Law Group provides legal assistance to resolve disputes with the Canada Revenue Agency on the CRA level, minimizing time spent and fees paid by the clients. Strategies include optimizing tax structures, deferring taxes, and ensuring compliance with tax regulations to minimize liabilities. Yes, effective tax planning can help manage and potentially reduce property tax obligations. Tax planning for individuals involves optimizing tax liabilities based on specific personal circumstances and ensuring compliance with tax laws to maximize savings. Consulting with a tax planning expert ensures that all legal strategies are utilized to minimize tax liabilities and avoid potential penalties. 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--- > Learn how testamentary trusts can protect your assets, provide financial security for your loved ones, and optimize tax planning with expert guidance from Granville Law Group. Serving Vancouver and Canada, we specialize in tailored estate planning solutions to safeguard your legacy. Contact us today to start planning your future. - Published: 2022-11-10 - Modified: 2025-10-22 - URL: https://granvillelaw.com/testamentary-trusts/ Testamentary trusts are created as a consequence of the death of the testator in accordance with the testator’s will. The terms are set out in the will and determine the timing and quantity of distributions to each beneficiary. Unlike inter vivos trusts and life interest trusts that are subject to a flat highest marginal rate of tax applicable to individuals, testamentary trusts are subject to marginal rates applicable to the individuals. Availability of this graduated tax rate is restricted to the first 3 years of the existence of the estate (Graduated Rate Estate or GRE), other than an estate for a disabled beneficiary. After 3 years the trust is subject to the highest marginal rate of tax. Take Advantage of Graduated Rate Estate The GRE designation of a testamentary trust brings key benefits such as: Access to the lower marginal tax rates; Simpler and more flexible donation rules; Postmortem tax planning in the context of ownership of private company shares - the ability to reduce the potential for double or even triple tax on death. With proper planning, when the corporation is wound up, the estate could end up with a capital loss and pay a tax-free dividend to the beneficiaries of the estate. That type of tax planning is not allowed for non-GRE estates under what is known as stop-loss rules. Proper estate planning can lead to large income tax savings, particularly for shareholders of private company shares. Do not lose the GRE status If a GRE loses its status as a testamentary trust, the GRE status will be lost along with the benefits. Without proper planning, a testamentary trust can be tainted by actions such as another person contributing to the estate which could happen if a beneficiary borrows money from and then re-contributes to the trust or the trust borrows money from related persons to pay the deceased’s debts. Contact Granville Law Group. Call us at 604-669-6580 or arrange a meeting using our online contact formA testamentary trust is a trust that is created through a will and only takes effect upon the Will maker’s death, managing and distributing assets to beneficiaries. Unlike a living trust, which is created and effective during the settlor's lifetime, a testamentary trust is established through a will and comes into existence after death of a Will maker. Benefits include controlled asset distribution, tax planning advantages, and protection of assets for beneficiaries who may need financial oversight. Yes, testamentary trusts can offer tax benefits, particularly in managing how and when income is distributed to beneficiaries, potentially reducing their tax burden. The Will maker can appoint as an executor a trusted individual or a professional fiduciary to manage the trust after their death. Without a will, your assets will be distributed according to the intestacy rules set out in legislation. Beneficiaries under intestacy maybe not the ones you wanted to benefit, to distribute an intestate’s estate someone will need to apply for letters of administration for the court to approve a person that will be dealing with the assets, the assets will be likely distributed directly to beneficiaries under intestacy rules without the additional control and protection a testamentary trust may provide. Potentially, testamentary trusts created under the will with special terms may provide a layer of protection. The will allows you to set specific terms and conditions for how and when your assets are distributed to beneficiaries, offering greater control over their financial future. Yes, testamentary trusts are often used to manage assets for minor children until they reach a specified age or milestone. You can set up a testamentary trust by working with Granville Law Group’s estate planning experts, who will guide you through the process of drafting your will. 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--- > Explore the advantages of life interest trusts with Granville Law Group. Protect your loved ones, ensure controlled asset distribution, and manage your estate efficiently. Our expert legal team provides tailored solutions to secure your financial legacy. Contact us today to get started! - Published: 2022-11-10 - Modified: 2024-12-07 - URL: https://granvillelaw.com/life-interest-trusts/ Life Interest Trusts – spousal, joint spousal and alter ego trusts As their name suggests, life interest trusts create interests in assets to be enjoyed by beneficiaries during their lifetime. The original beneficiaries during their lifetime (settlor, one or both spouses) of these trusts should be the only ones entitled to receive all income or get the use of the capital of the trust. These trusts are usually put in place for other than tax considerations and generally tax neutral. They are commonly used in estate planning. There are spousal, alter ego and joint spousal trusts: Spousal or common-law partner trust is a trust for the exclusive benefit of the taxpayer’s spouse. Though a spousal trust may be created during the life of a spouse transferring assets into the trust, they are usually created under a will as Testamentary Trusts. Properly structured, they will provide for spouses during their lives and ensure desired distribution after their death; Alter Ego trusts may be created by individuals of 65 and older for their own benefit, mostly to protect the assets and avoid variation of desired distribution on death; Joint spousal trusts are created by individuals who are 65 and older for the benefit of the settlor and the settlor’s spouse. These trusts are commonly used by blended families, as it provides for both spouses during their lifetimes and ensures desired distribution after their death. You can find additional information on our blog. As for anything in life, there are benefits and drawbacks. While you are the only one who can decide whether to use them, Granville Law Group can advise you on the advantages and drawbacks, assist you in your analysis and decision making. Some considerations: Capital property can be contributed tax-free to these trusts (income tax), but real estate transfers may be subject to property transfer tax; Tax deferral to the time of death of the surviving spouse (spousal), settlor (alter ego) or last to die (joint spousal), but use of an alter ego or joint spousal trust may result in increased tax liability on death, as gains realized in the trust cannot be offset by losses or unused exemptions of the settlor or their spouse in their final returns; Protection from possible abuse by greedy relatives, but may be attacked by creditors; Capital may be left to residual beneficiaries of choice; Not subject to probate. Contact Granville Law Group and schedule a free, 30-minute consultation with our lawyers. Call us at 604-669-6580 A special life interest trust allows a settlor to transfer the asset to the trust for the benefit of the named persons but retain control over that asset. Only the settlor (and a spouse if it is a spousal trust) is entitled to receive income or use an asset during their lifetime. Spousal trusts are established under the will, joint spousal trust and alter ego trust are established during the settlor’s lifetime. Capital assets may be transferred into the trust without tax consequences. Yes, the settlor must be at least 65 years old to be able to transfer the capital assets without immediate tax consequences. The rules that allow transfer of the capital property without immediate tax consequences are under the Income Tax Act. Other legislation applies to the real estate transfers – such as property Transfer Tax Act in BC that still applies. Every transfer shall be specifically considered to make sure it will be beneficial and aligns with the goals of the settlor. Only the settlor (and his spouse) is entitled to the income generated by the trust assets and to any capital of the trust. Yes, the settlor, original trustees and original beneficiaries must be Canadian residents. Yes, the assets may be rolled out back to the settlor. Avoidance of compulsory succession, ability to provide for disabled. While all the trusts are subject to 21-year rule, these special life interest trusts are not subject to it during the lifetime of the settlor. The 21-year period starts to run after death of the settlor. They become regular family trusts. You can set up a life interest trust by consulting with Granville Law Group, where legal experts will guide you through the process according to your estate planning needs. 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--- > Discover the benefits of inter vivos trusts with Granville Law Group. Learn how these flexible and private estate planning tools help you manage assets efficiently during your lifetime, avoid probate, and protect your beneficiaries. Expert legal guidance tailored to your needs. Contact us today! - Published: 2022-11-10 - Modified: 2024-12-07 - URL: https://granvillelaw.com/inter-vivos-trusts/ Properly structured trusts are useful tools for achieving your tax and non-tax objectives. Inter vivos or family trusts can be used in Tax Planning to maximize the amount of after-tax cash that remains in your hands and in Estate Planning for tax and non-tax purposes. Lawyers at Granville Law Group have been creating trusts for clients for many years to achieve clients’ objectives. Tax objectives Inter vivos trusts are taxed at the highest tax rate applicable to individuals, but distributions made to a beneficiaries (who are presumably in a lower tax bracket) are deductible to the trust, if properly made. That attribute is very important. For example, a family trust can be a shareholder of a corporation, which may allow a business owner to achieve tax benefits, including: Income splitting, subject to TOSI (tax on split income) rules which apply after 2018 taxation year, for income to be distributed to beneficiaries in lower tax brackets, resulting in lower overall tax liability; Multiplying the Lifetime Capital Gain Exemption, sheltering the gain on sale of certain private company shares, resulting in substantial tax saving; Avoiding probate and probate fees, preserving confidentiality, avoiding probate expenses and delays. Non-tax objectives Flexibility for transition of the ownership of the business to the next generation, because shares may be distributed to beneficiaries in a future and in proportions that trustees will determine, Asset management and protection; the trustees are given a discretion to make decisions about distribution of the assets of the trust over time once the circumstances evolve and change, rather than immediately at the date of death. It is also often difficult for the creditor to attack the beneficiary-debtor’s interest in a discretionary trust because the value of that interest is not set and depends upon decisions of the trustees, Avoiding wills variation claims restoring the testamentary freedom, and Providing for disabled beneficiaries: trusts can be structured so that not to disentitle the disabled person from receiving provincial disability benefits, including non-monetary benefits. You can find additional information on our blog. We will analyze your circumstances and identify the best ways to protect your interests. Call us at 604-669-6580 or arrange a free, 30-minute consultation using our contact formAn inter vivos trust is an agreement between the settlor (a person establishing the trust) and the trustee (a person that agreed to manage the trust’s assets) for the management of the trust property for the benefit of the beneficiaries. The inter vivos trust is established during the settlor’s lifetime. Unlike a testamentary trust, which is created through a will and takes effect after death, an inter vivos trust is active during the settlor’s lifetime. Yes, inter vivos trusts can be either revocable or irrevocable, depending on how they are set up. Benefits include avoiding probate, naming specific beneficiaries, maintaining privacy and continuity of management of the assets. It allows for smooth asset management and ensuring your wishes are carried out without probate. Individuals who want to manage their assets efficiently during their lifetime and ensure their estate is handled privately after death should consider this trust. Inter vivos trusts are not subject to public probate proceedings, keeping your estate's details private. If the trust is revocable, you can modify or revoke it during your lifetime. The trustee manages the trust's assets according to the settlor’s instructions for the benefit of the beneficiaries. You can establish an inter vivos trust by consulting with Granville Law Group’s legal experts, who will guide you through the process of setting up the trust according to your needs. 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--- > Learn how trusts can protect your assets, support your loved ones, and optimize estate planning. Granville Law provides expert guidance on creating customized trusts for your unique needs, including family, charitable, and tax-efficient solutions. Secure your legacy with trusted advice from Granville Law—serving Vancouver and British Columbia. - Published: 2022-11-10 - Modified: 2024-12-07 - URL: https://granvillelaw.com/trusts/ A trust is a relationship that exists between the Settlor, the Trustees and Beneficiaries. A trust is settled when a person (the “Settlor”) transfers property to another person (the “Trustee”) to hold for the benefit of one or more persons (the “Beneficiaries”). The trust agreement or deed defines what the Trustees may do with the trust property and outlines the interests of the Beneficiaries. Trusts are used in Estate Planning and Tax Planning and as asset protection tools. A trust can be created by a Will to come into existence as a result of the death of the testator (testamentary trusts) or settled during the settlor’s lifetime (inter vivos and life interests trusts). The inter vivos trusts and life interest trusts are subject to a flat highest marginal rate of tax applicable to individuals. Also all income is attributed to the settlor and their spouse. A testamentary trust may be subject to marginal rates applicable to the individuals for the first 3 years of its existence. At Granville Law Group, our lawyers are dedicated to creating the right plan for you and your family, we offer over 55 years of legal experience effectively guiding our clients toward their goals. Testamentary Trusts Inter Vivos Trusts Life Interest Trusts You can find additional information on our blog. No two situations are exactly alike; we take the time to listen, discuss, and analyze your needs and goals, so that we can provide you with personalized advice, answers and options. Arrange a free, 30-minute consultation with Granville Law Group. 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trust is a legal arrangement that allows you to manage and protect assets for beneficiaries, often used for estate planning and asset distribution. Common types include testamentary (established under the will) and inter vivos trusts (such as family trusts, life interest trusts), each serving different financial and estate planning goals. Trusts may shield assets from creditors and greedy relatives, and ensure that your assets are distributed according to your wishes. A trustee manages the trust assets, following the instructions in the trust document. They can be a trusted individual or a professional trust company. It depends on the type of trust. Revocable trusts can be altered or revoked, while irrevocable trusts cannot. A family trust can provide financial support to your heirs, provide protection for the assets from potential creditors or legal disputes, allow for tax and estate planning and allow continuous management. Trusts can offer tax advantages, such as avoiding probate or tax deferrals, but the specifics depend on the type of trust and your individual circumstances. Yes, assets held in a trust typically bypass the probate process, allowing for quicker and more private distribution to beneficiaries and continuity of management. You can start by consulting with their legal experts to determine the best trust structure for your needs. 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 --- > Looking to purchase or sell a business in Canada? Granville Law Group specializes in share and asset transactions, offering expert legal guidance to protect your interests and ensure a smooth process. Contact our Vancouver-based team today! - Published: 2022-11-10 - Modified: 2025-01-24 - URL: https://granvillelaw.com/purchase-and-sale-of-a-business-shares-or-assets/ BUSINESS PURCHASES AND SALES A business purchase or sale is either a share transaction or an asset transaction a share sale is generally more beneficial to a seller due to the possibility of Tax Planning, for example, use of a lifetime capital gain exemption, and an asset sale is generally preferred by a buyer due to reduced liability exposure by buying company assets instead of a corporation itself together with its obligations and liabilities. Our lawyers will work with your accountant to devise the most advantageous option for your business acquisition or sale. This is often determined by balancing ongoing financing requirements, liability concerns and tax consequences. Due diligence It is always strongly advised that the buyer does a due diligence, so that the buyer by acquiring shares or assets only acquires seller’s liabilities the buyer wishes to acquire and not the ones that the buyer does not. The buyer should obtain information and review: Financial statements; Minute book; Agreements in place; Existing financing and outstanding security; Trade liabilities and accounts payable; Statutory liabilities such as: Canada Revenue Agency for Income Tax, GST and Payroll Deductions; WorkSafe BC; BC Provincial Sales Tax; Employment Standards Contact us at 604-669-6580 or arrange a meeting using our contact form to discuss your anticipated business purchase or sale. A share sale involves buying the company’s shares effectively acquiring the company itself, whereas an asset sale involves purchasing specific assets of the company with the company itself remaining with the seller. Due diligence should include reviewing financial statements, corporate documents such as minute books, existing agreements and whether they can be assigned, financing, trade liabilities, and statutory liabilities. Due diligence ensures that the buyer is aware of all liabilities and obligations, avoiding unexpected issues post-purchase. Granville Law Group works with your accountant to devise the most advantageous option, balancing financing, liability concerns, and tax consequences. Granville Law Group works with your accountant to devise the most advantageous option, balancing financing, liability concerns, and tax consequences. Statutory liabilities include obligations to the Canada Revenue Agency for income tax, GST, payroll deductions, WorkSafe BC, BC Provincial Sales Tax, and Employment Standards. In an asset sale, the buyer only acquires the specified assets and not the corporation itself, thereby avoiding the corporation's existing liabilities. A share sale may offer tax benefits such as the lifetime capital gain exemption for the seller. An accountant helps devise tax strategies, evaluate financial health, and ensure the transaction is financially advantageous. An accountant helps devise tax strategies, evaluate financial health, and ensure the transaction is financially advantageous. Reviewing the minute book ensures that all corporate records are up-to-date and legally compliant, providing a clear picture of the company's governance. 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--- > Secure your business's future with expert corporate restructuring and succession planning from Granville Law Group in Vancouver. Our legal team provides tailored strategies to optimize operations, minimize taxes, and ensure a smooth transition of ownership. Call us today! - Published: 2022-11-10 - Modified: 2025-10-23 - URL: https://granvillelaw.com/corporate-restructuring-and-succession-planning/ Corporate restructuring – simplification, expansion, division and planning for the future Effective business strategy is essential. As is restructuring the company to best accommodate that strategy. It enables you to assess the risks involved, minimize liabilities, and optimize tax advantages. Granville Law Group offers practical legal advice on the inter-relationship between corporate and tax law. Our lawyers will work with you to develop a reorganization plan that accommodates your needs. We will outline a roadmap for how you can pursue your goals in situations including: Simplifying capital structure Corporate divisions Corporate expansion Preparing for the sale of business Tax optimization Succession and estate planning Aligning personal and business goals We appreciate how much time and effort you have invested in your business. We offer the same dedication to developing legal strategies that help you achieve your goals for the future. We will identify how to implement your goals, how it may affect your other personal or corporate interests and what can be done to increase efficiency of the overall structure. It may involve use of trusts, various property ownership types, developing corporate business structure to accommodate your current personal and business goals and your wishes for the future. Let our legal team assess your business goals and needs We will advise you on how to reorganize your business in a way that protects your corporate and personal interests. Call Granville Law Group at 604-669-6580 FAQ for Corporate Restructuring and Succession Planning Corporate restructuring involves reorganizing the structure of a company to improve efficiency, accommodate new strategies, reduce costs, or prepare for growth or sale. This can include simplifying capital structure, dividing the company, or expanding operations. Succession planning ensures the continuity of business operations by preparing for the transition of leadership and ownership. It helps protect the company's future, maintains stakeholder confidence, and provides a clear plan for passing control to successors. Key elements include identifying potential successors, developing leadership skills, establishing a timeline for transition, addressing legal and financial considerations, and ensuring alignment with the company’s long-term goals. Tax optimization in corporate restructuring can minimize tax liabilities, maximize tax benefits, and ensure compliance with tax regulations. Strategies may include adjusting ownership structures, utilizing tax-efficient financing, and leveraging available tax credits and deductions. Common methods include mergers and acquisitions, divestitures, spin-offs, joint ventures, and reorganizations. Each method serves different strategic purposes, such as enhancing market presence, focusing on core activities, or improving financial health. Legal advice ensures that restructuring and succession plans comply with legal requirements, mitigate risks, and protect the interests of the company and its stakeholders. Lawyers can provide guidance on regulatory issues, contract negotiations, and dispute resolution. Trusts can play a significant role in succession planning by providing a mechanism for transferring assets, minimizing estate taxes, protecting assets from creditors, and ensuring that the business remains in the family or with chosen successors. --- > Expert Corporation Restoration Services in Vancouver, BC by Granville Law Group: Specializing in Limited and Full Company Restorations, Compliance Assistance, and Strategic Legal Advice for Business, Tax, Wills, and Estate Planning. Contact us for professional guidance on maintaining your company's legal status. - Published: 2022-11-10 - Modified: 2025-10-23 - URL: https://granvillelaw.com/corporate-restorations/ At Granville Law Group, our dedicated team specializes in Corporate Restorations in Vancouver, BC. We understand the complexities and legal requirements involved in reviving a dissolved company. Our expertise extends to guiding businesses through the intricacies of limited and full corporate restorations, ensuring compliance with regulatory demands. Our approach combines strategic legal advice with practical solutions, tailored to your unique business needs, covering areas from compliance to strategic business planning. Failing to file annual reports is the most common reason for a dissolution It is not the end of the matter once you complete the Incorporation. Now you have to maintain the company. There are 2 ways a company can be dissolved - voluntarily by filing a dissolution request or, more often, for failing to file annual reports for 2 years. Restoration of a dissolved company Limited Restoration, up to a period of two years. At the end of the limited restoration period, the company is automatically dissolved; and Full Restoration, the company is fully restored, and continues carrying on business as though it was never dissolved. If a dissolved company still has assets, you must apply for restoration by the court where an asset has escheated to the Crown by virtue of the dissolution legislation. If you require assistance with restoration, contact Granville Law Group. We can quickly prepare the necessary documentation and make filings with the Registrar. Ready to restore your dissolved company or need expert guidance on maintaining compliance? Our experienced lawyers are here to provide you with the comprehensive support and legal expertise your business deserves. Let us help you navigate the path to corporate restoration with confidence. Reach out now to schedule a consultation and take the first step towards securing your company's future. Call us at 604-669-6580 for a fee quotation or to schedule a meeting, or email us at avn@granvillelaw. com. FAQ for Corporate Restorations A corporate restoration is the process of reviving a company that has been dissolved, allowing it to regain its legal status and continue business operations as if the dissolution never occurred. Companies often need restoration due to administrative dissolutions caused by failure to file annual reports, pay fees, or other compliance issues. Restoration is necessary to recover assets and continue operations. A limited restoration reinstates the company for a maximum of two years, after which it is automatically dissolved again. A full restoration permanently revives the company, allowing it to operate indefinitely. The steps include applying for restoration, preparing necessary documentation, filing with the appropriate government registry, and potentially seeking a court order if assets have escheated to the Crown. While there are time limits for administrative restorations, a court-ordered restoration may be possible regardless of the time elapsed, especially if the company holds assets or significant business interests. Required documents typically include a restoration application, proof of compliance with outstanding obligations, a director’s resolution, and, in some cases, a court order if assets need to be reclaimed. Legal assistance is highly recommended to navigate the complex requirements, ensure all documentation is accurately prepared, and expedite the restoration process. --- > Resolve shareholder disputes effectively with Granville Law Group in Vancouver. Our expert legal team specializes in negotiation, mediation, and litigation to protect your business interests and achieve fair outcomes. Contact us today for trusted guidance! - Published: 2022-11-10 - Modified: 2025-01-24 - URL: https://granvillelaw.com/resolving-shareholder-disputes/ While it may be an advantage to have partners in business to shoulder the burden of operations - at Granville Law Group we have seen time and time again – too many voting shareholders, especially without a Shareholder’s Agreement, is likely to be bad for business and corporate administration. Even an excellent Shareholders’ Agreement may not save the day completely, but it will make a conflict resolution easier by providing mechanisms for it, including step-by-step procedures for the departure of unhappy shareholders, determination of and resolving disputes about share prices for a buyout. Nonetheless, you will do well if you respect your fellow shareholders and solve problems before they become litigious or sever relationships before they take you to court. Granville Law Group lawyers will assist with negotiations with unhappy shareholders and structure and implement settlement that will leave all the parties if not entirely happy then at least content. In severe cases when the matter still proceeds to court, we can assist with that as well. FAQ for Resolving Shareholder Disputes Common causes of shareholder disputes include disagreements over business direction, financial issues, breach of shareholder agreements, conflicts of interest, and unequal contributions or rewards among shareholders. A shareholder agreement can help prevent disputes by clearly defining the rights and responsibilities of shareholders, establishing procedures for decision-making, and outlining processes for resolving conflicts. When a shareholder dispute arises, the first steps include reviewing the shareholder agreement, engaging in open communication, seeking mediation or arbitration, and, if necessary, consulting a lawyer to explore legal options. Mediation is a voluntary process where a neutral third party helps shareholders negotiate and reach a mutually acceptable resolution. It is often quicker and less costly than litigation. If a shareholder dispute cannot be resolved amicably, legal actions may include filing a lawsuit for breach of contract, seeking a court order for the sale or purchase of shares, or requesting the dissolution of the corporation. Minority shareholders can protect their interests by ensuring the shareholder agreement includes protective clauses, such as requiring a supermajority for major decisions, and by seeking legal advice to understand their rights and options. Lawyers play a crucial role in resolving shareholder disputes by providing legal advice, representing shareholders in negotiations or court, drafting or reviewing shareholder agreements, and ensuring compliance with relevant laws and regulations. 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--- > Protect your business and shareholders with expertly crafted shareholder agreements from Granville Law Group in Vancouver. Our legal team ensures clarity, prevents disputes, and safeguards your interests. Contact us today for tailored legal solutions! - Published: 2022-11-10 - Modified: 2025-01-24 - URL: https://granvillelaw.com/drafting-shareholder-agreements/ Many start a business with a friend. However, when business issues become a factor in a friendship, both the friendship and the business may suffer. To avoid that and to ensure effective control of the company and certainty of roles and duties of everyone involved, put your intentions in writing. Define ways to deal with future problems A shareholders’ agreement confirms arrangements the business partners agreed to in the first place. It will set out: Exit strategy in the event of disagreements; and Mechanisms to allow parting ways on fair basis. These strategies and mechanisms save time and help avoid costly litigation. Protect all your shareholders The corporate legislation has various rights and remedies protecting minority shareholders, giving them tools to fight for their interest. This causes the majority of Shareholders’ Disputes. Shareholders’ Agreement will set out ways to deal with those without going to court. FAQ for Drafting Shareholder Agreements A shareholder agreement is a legal document that outlines the rights, responsibilities, and obligations of shareholders within a company. It helps prevent disputes by clearly defining how the business should be operated and how important decisions are made. A shareholder agreement is crucial for setting out clear guidelines for decision-making, resolving disputes, protecting minority shareholders, and providing an exit strategy for shareholders. It helps ensure smooth business operations and protects the interests of all parties involved. A shareholder agreement typically includes clauses on share ownership, voting rights, dividend distribution, dispute resolution, exit strategies, roles and responsibilities, and procedures for selling or transferring shares. A shareholder agreement can include provisions that protect minority shareholders, such as requiring a supermajority vote for major decisions, pre-emptive rights to purchase additional shares, and mechanisms for resolving disputes without litigation. Yes, a shareholder agreement can be amended, but it typically requires the consent of all parties involved. The agreement should outline the process for making amendments to ensure clarity and avoid disputes. If a shareholder agreement is breached, the affected party can seek remedies outlined in the agreement, such as mediation, arbitration, or legal action. The agreement should specify the consequences of a breach to ensure enforceability. While it's possible to draft a shareholder agreement without a lawyer, it is highly recommended to seek legal advice. A lawyer can ensure that the agreement is comprehensive, legally binding, and tailored to the specific needs of the business and its shareholders. 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--- > Start your business the right way with expert incorporation services from Granville Law Group in Vancouver. Our legal team ensures a seamless process, from choosing the right structure to filing all necessary documents. Contact us today to protect your business and secure its future! - Published: 2022-11-10 - Modified: 2025-01-24 - URL: https://granvillelaw.com/incorporating-a-business/ Incorporating a Business A business often begins as a sole proprietorship and then, as it grows, is carried on through a corporation. As with anything else in life, carrying business through a corporation has its: Pros: Limited liability; Creditor protection; Lower tax rates; Opportunities for Tax Planning; and Cons: An additional layer of tax – corporate and individual; Maintenance costs; Compliance costs; Dealing with other shareholders, however, that may be made easier with a Shareholders’ Agreement in place. The decision on whether to incorporate will depend on many factors. We can assist with it. Your Company May Be Incorporated Under Provincial or Federal Legislation You may incorporate under either the Business Corporations Act of BC or under the federal legislation, the Canada Business Corporations Act. Companies can, after incorporation, change their status from federal to provincial or from provincial to federal. Which incorporation jurisdiction will fit your goals depends on your set of facts. Registered and Records Office Granville Law Group provides registered and records office services to corporations. That will ensure that no annual filings are missed and all the documents are in place in compliance with the corporate law. FAQ for Incorporating a Business Incorporating a business in Canada involves choosing a business name, completing articles of incorporation, creating corporate bylaws, appointing directors, and filing necessary documents with the federal or provincial government. Incorporating provides limited liability protection, potential tax advantages, enhanced credibility, easier access to capital, perpetual existence, and the ability to transfer ownership more easily. The cost varies depending on the province and whether you incorporate federally. Typically, it ranges from $200 to $500 for filing fees, plus additional costs for legal advice and other services. Yes, a single person can incorporate a business in Canada. One individual can act as the sole director, officer, and shareholder of the corporation. Key documents include the articles of incorporation, corporate bylaws, the initial board resolution, share certificates, and a government filing receipt. Additional documents may be needed depending on the jurisdiction. The time frame can vary, but it generally takes between 5 to 15 business days for provincial incorporation and slightly longer for federal incorporation, assuming all documentation is complete and accurate. Corporations must file annual returns, hold annual meetings, keep accurate financial records, and comply with both federal and provincial regulations. They may also need to file corporate taxes and maintain up-to-date records of directors and shareholders. 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--- > Business Law: Incorporations, shareholder agreements, disputes, restorations, restructuring and succession. Speak with Alina Nikolaeva’s team—book a consultation today. - Published: 2022-11-10 - Modified: 2025-10-23 - URL: https://granvillelaw.com/buisness-law/ Business Law at Granville Law Group Starting and running a company takes more than ambition—it calls for the right structure, clear records, and well-drafted agreements. Our business law team specialises in the essentials that keep your business sound and scalable. Every business is different. We take time to understand your goals and risks, then deliver advice tailored to your stage—start-up, scale-up, or succession. Our focus is practical, plain-language guidance so you can make informed decisions with confidence. From incorporations and shareholder agreements to corporate reorganisations, restorations, purchases and sales, and dispute resolution, we’re here to help you move forward. Incorporating a business Drafting shareholder agreements Resolving shareholder disputes Corporate restorations Corporate restructuring and succession planning Purchase and sale of a business (shares or assets) Disputes with a Business Partner or the CRA If you’re facing a disagreement with a co-owner or a dispute with the Canada Revenue Agency, we’ll help you map a strategy to resolve it early—before it heads to court. We focus on practical options like negotiation, mediation, and targeted settlement pathways, backed by a clear assessment of risks and timelines. Talk with our legal team Book a complimentary 30-minute consultation with Granville Law Group. Call 604-669-6580 Frequently Asked Questions Granville Law Group offers services including incorporation, drafting shareholder agreements, resolving shareholder disputes, corporate restorations, and corporate restructuring and succession planning. They provide comprehensive support, including choosing the appropriate business structure, preparing and filing incorporation documents, and ensuring compliance with legal requirements. A shareholder agreement outlines the rights and obligations of shareholders, helps prevent disputes, and provides a clear framework for decision-making and resolving conflicts. Steps include reviewing existing agreements, mediation or arbitration, and if necessary, legal action to resolve the dispute and protect the interests of the shareholders. Corporate restoration involves applying for the revival of a dissolved company, filing necessary documents, and possibly obtaining a court order, allowing the company to regain its legal status. They offer strategic advice on reorganizing a company’s structure, optimizing tax positions, and ensuring legal compliance to enhance operational efficiency and achieve business goals. A succession plan should include identifying potential successors, setting a timeline for transition, addressing legal and financial considerations, and ensuring alignment with the company’s long-term objectives. Yes, they provide tailored tax planning strategies to minimize liabilities, ensure compliance, and optimize the financial performance of your business. Key issues include due diligence, valuation, contract negotiation, regulatory approvals, and ensuring all legal and financial aspects are thoroughly addressed to facilitate a smooth transaction. Consulting a lawyer ensures that all legal aspects are properly managed, potential risks are mitigated, and the business operates within the legal framework, safeguarding the company’s interests. --- - Published: 2022-11-07 - Modified: 2022-11-07 - URL: https://granvillelaw.com/sample-page/ This is an example page. It's different from a blog post because it will stay in one place and will show up in your site navigation (in most themes). Most people start with an About page that introduces them to potential site visitors. It might say something like this: Hi there! I'm a bike messenger by day, aspiring actor by night, and this is my website. I live in Los Angeles, have a great dog named Jack, and I like piña coladas. (And gettin' caught in the rain. ) ... or something like this: The XYZ Doohickey Company was founded in 1971, and has been providing quality doohickeys to the public ever since. Located in Gotham City, XYZ employs over 2,000 people and does all kinds of awesome things for the Gotham community. As a new WordPress user, you should go to your dashboard to delete this page and create new pages for your content. Have fun! --- > Get in touch with Granville Law Group for expert legal services in Vancouver, BC. Specializing in business law, tax planning, and wills & estates, our team is here to help. Call us at (604) 669-6580 or visit our office today! - Published: 2022-11-07 - Modified: 2025-01-24 - URL: https://granvillelaw.com/contact-us/ Contact Us When you need a lawyer who specializes in business, wills, estate and tax planning, contact the Granville Law Group. Give Alina Nikolaeva a call today at 604-443-5678 to schedule a legal consultation. Granville Law Group 850 W Hastings St Suite 911 Vancouver, BC V6C 3J1 Phone: (604) 669-6580 Fax: (604) 688-7291 Website: https://www. granvillelaw. 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Our experts break down complex legal topics to help you stay informed. Whether you're curious about estate planning or need guidance on corporate law, our blog is your go-to resource. Discover more and empower yourself legally. --- > Explore comprehensive legal services at Granville Law Group in Vancouver. Specializing in business law, tax planning, trusts, and estate solutions, we provide expert guidance tailored to your needs. Contact us today to protect your interests and plan for the future. - Published: 2022-11-07 - Modified: 2025-01-24 - URL: https://granvillelaw.com/services/ Welcome to Granville Law Group's Services, where we provide professional, affordable, and customized legal solutions to meet your unique needs. Whether you're starting a business, navigating complex tax laws, establishing a trust, or planning your estate, our experienced lawyers offer over 55 years of legal expertise to guide you toward your objectives with confidence and clarity. 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Contact us today to learn how we can help you achieve your legal goals! Give Alina Nikolaeva a call today at 604-443-5678 to schedule a legal consultation. 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--- > Meet Granville Law Group, led by Alina Nikolaeva. A Vancouver firm focused on business law, tax planning, trusts, and wills & estates for clients across BC. - Published: 2022-11-07 - Modified: 2025-10-22 - URL: https://granvillelaw.com/about/ Experienced Legal Services at Granville Law Group, Downtown Vancouver Welcome to Granville Law Group, a premier law firm located in the heart of downtown Vancouver, British Columbia. Our experienced lawyers, Alina Nikolaeva and Charles Anderson, specialize in a broad range of legal services, ensuring comprehensive support for our clients. Call Granville Law Group at 604-669-6580 for a legal consultation today. We are located in Vancouver, British Columbia. Comprehensive Legal Expertise in Vancouver Our attorneys possess extensive expertise in business and corporate law, residential and commercial real estate transactions (with or without financing), wills and estate planning, trust and tax law, and effective strategies for resolving or preventing Canada Revenue Agency (CRA) disputes. Integrated Legal Solutions for Complex Challenges At Granville Law Group, we understand that legal decisions in one area can have significant repercussions in others. Our integrated approach ensures that every aspect of your legal needs is considered, providing seamless solutions across different legal domains. Client-Centric Approach to Legal Services Our philosophy is simple: every problem has a solution. Our goal is to find the most effective solution tailored to your unique needs. We believe in empowering our clients with comprehensive legal knowledge, aiding in informed decision-making for personal, business, and professional endeavors. Guiding You Through Every Step Whether it's navigating through complex transaction processes, business structuring, estate planning, or compliance with government reporting requirements, we are here to guide you every step of the way. Our proactive approach ensures your transactions and negotiations proceed smoothly, addressing any concerns promptly. A Tradition of Legal Excellence Founded in 2004 by Charles Anderson, Granville Law Group has been a pillar of legal excellence in Vancouver. Alina Nikolaeva joined the team in 2014, bringing her vast knowledge and expertise to further enrich our services. Alina V. Nikolaeva Areas of Practice Corporate/Commercial/Business Tax and Tax Planning Trusts and Estates Estate Planning Memberships Bar of British Columbia Canadian Tax Foundation Education Canadian Institute of Chartered Accountants, Vancouver, BC, Canada In depth Tax Course, Part I and II University of British Columbia, Vancouver, Canada Faculty of Law, LLB University of British Columbia, Vancouver, Canada Chemistry Department, Graduate Studies Mendeleev Academy of Chemical Technology of Russia, Moscow, Russia Chemical Engineer, M. Sc. 604-443-5678 avn@granvillelaw. com Vancouver, British Columbia, Canada 604-688-7291 Charles L. Anderson Retired Member Areas of Practice Corporate/Commercial/Business Business Disputes Resolution Real Estate Wills and Estates Administration Professional Associations and Membership North Shore Winter Club, Past Director Pacific Parklands Foundation, Past Director Vancouver Kiwanis Club, Past Director Vancouver Kiwanis Club, President Pro Bono Activities Vancouver Kiwanis Music Festivals Society, Founding Director, 2008 - Present Vancouver Kiwanis Music Festivals Society, President, 2008 - Present Education York University, Osgoode Hall Law School, North York, Ontario, Canada LL. B. University of Western Ontario B. A. Major: Economics 604-443-5671 charlesanderson@granvillelaw. com Vancouver, British Columbia, Canada 604-688-7291 NORA QUINN Areas of Practice Wills and Estates Corporate 604-443-5675 nora@granvillelaw. com Vancouver, British Columbia, Canada 604-688-7291 Schedule A Free, 30-Minute Consultation Come into our office and tell us about your situation. We will tell you how we can assist you with your legal needs. Call Granville Law Group at 604-669-6580 for a legal consultation today. We are located in Vancouver, British Columbia. --- > Granville Law Group devises effective and practical strategies for business, wills, estate planning and tax planning, depending on the given circumstances of each unique situation - Published: 2022-11-07 - Modified: 2025-10-22 - URL: https://granvillelaw.com/ GRANVILLE LAW GROUP Granville Law Group, in Vancouver, devises effective and practical strategies for business, wills, estate planning and tax planning, depending on the given circumstances of each unique situation. Facing CRA challenges or need expert tax planning? Granville Law Group helps individuals and businesses across Vancouver avoid disputes and take control of their tax strategy. Vancouver Corporate, Tax, and Estate Lawyers You Can Rely On 57+ Years of Combined Legal Expertise Serving Clients Across British Columbia At Granville Law Group, we provide strategic, personalized legal advice in corporate law, tax planning, and estate planning. We understand how one legal decision can affect many others — a business restructure may have estate planning implications; a real estate transaction may trigger tax consequences. That’s why our approach is holistic, practical, and goal-focused. When you meet with us, we will: Listen carefully to understand your individual situation; Identify your goals to tailor the best legal strategy; Assess your circumstances based on the facts and request any needed documents; Outline options clearly — explaining the risks, benefits, and legal impact; Provide honest, actionable advice on your next steps. Based in downtown Vancouver, we serve clients across BC — in both English and Russian. Contact us at 604-669-6580 or email avn@granvillelaw. com to book your consultation today. Strategic Legal Services Tailored for Your Business, Taxes, and Estate in Vancouver At Granville Law Group, we provide personalized, practical legal services in business law, tax planning, trusts, and estate planning — all delivered with the precision and care that comes from over 55 years of combined experience. Whether you're launching a company, planning your legacy, or navigating CRA obligations, our Vancouver legal team is here to help. Explore our core service areas below: BUSINESS LAW Contracts, Incorporation, Mergers & Acquisitions Start and scale your business with confidence. Our lawyers provide legal guidance on business structure, contract drafting, shareholder agreements, and complex transactions. We help entrepreneurs build strong foundations with custom-tailored legal documents and strategic counsel. TAX & TAX PLANNING Corporate Tax, Income Tax, CRA Disputes & GST/PST Whether you're facing a CRA audit or looking to optimize your tax position, we offer experienced legal support in all areas of Canadian taxation. From corporate tax planning to personal income tax concerns, our team ensures full compliance while protecting your bottom line. TRUSTS Inter Vivos Trusts, Testamentary Trusts, Asset Protection Trusts can safeguard your assets, support your family, and reduce tax burdens. We create and manage customized trust structures designed to meet your estate and financial planning needs, including inter vivos and testamentary trusts. WILLS AND ESTATE PLANNING Powers of Attorney, Guardianship, Probate Avoidance Protect your legacy with a comprehensive estate plan. We help you draft wills, appoint decision-makers, and implement tax-smart strategies for transferring wealth. Our approach combines thoughtful planning with deep legal insight to ensure your wishes are carried out. Contact Granville Law Group 604-669-6580 avn@granvillelaw. com Contact our firm for a complimentary 30-minute consultation. Our firm also offers legal services in Russian! Наша фирма также предлагает юридические услуги на русском языке! What our clients say Alina Nikolaeva has been our corporate lawyer since the inception of my business in 2004. From that time she's been instrumental in helping my company grow from 1 person to over 100. Her work is thorough with few delays and she has an attention to detail that keeps my stress levels down given I always feel legally protected. In addition to sound corporate legal advice Alina also has a in depth knowledge of corporate and personal tax lawThis skill has been helpful for re-organizing the corporate structure between my various businesses which is critical for personal tax and estate planning. I highly recommend her services... they've definitely been a game changer for me. MICHAEL I've been using the Granville Law Group services for the last 5 years. We personally deal with Alina and Charlie. Initially we came following a referral by a friend when we just needed something small. But slowly I, my extended family and some of my dear friends switched to doing everything with this office. Whether it's a real estate deal, a mortgage refinancing, wills, incorporations, corporation registry or tax law related issues - the results are beyond anything we expected. The level of professionalism and dedication to the clients' case is extremely high. Anyone who's asking me for a lawyer referral - Granville Law Group on the top of my list. Eugene It has been an amazing experience with Granville Law Group doing purchase sale of a company. I really appreciate their meticulous work on my case, answering all the questions I had and clarifying all the issues. Highly knowledgeable and creative team in the law world. Will be back in a future when expanding my business. INGA I've been using the Granville Law Group services for the last 5 years. We personally deal with Alina and Charlie. Initially we came following a referral by a friend when we just needed something small. But slowly I, my extended family and some of my dear friends switched to doing everything with this office. Whether it's a real estate deal, a mortgage refinancing, wills, incorporations, corporation registry or tax law related issues - the results are beyond anything we expected. The level of professionalism and dedication to the clients' case is extremely high. Anyone who's asking me for a lawyer referral - Granville Law Group on the top of my list. Eugene Our Latest News & Articles --- --- ## Posts > Get help with Vancouver’s Empty Homes Tax and B.C.’s Speculation & Vacancy Tax—exemptions, filings, audits, appeals. Talk to tax lawyer Alina V. Nikolaeva. - Published: 2025-11-10 - Modified: 2025-11-10 - URL: https://granvillelaw.com/vacancy-taxes/ - Categories: Taxes - Tags: Alina V. Nikolaeva, Audit and Enforcement, Audit Defence, BC Speculation Tax, Compliance and Filing Support, Construction or Renovation Exemption, Corporate Ownership, Declaration Deadlines, EHT, Empty Homes Tax, Evidence of Occupancy, False Declaration Fines, Foreign Owners, Granville Law Group, Late or Missed Declarations, Long-Term Rental Exemption, Multiple Owners on Title, Notice of Assessment, Partnership Ownership, Principal Residence Exemption, Property Status Declaration, Recent Acquisition Exemption, Rental Leases and Tenancy, Satellite Families, Short-Term Rental Ineligible, Speculation and Vacancy Tax, SVT, Tax Appeals and Reviews, Tax Lawyer Vancouver, Trust Ownership, Vacancy Tax Exemptions, Vacancy Tax Penalties, Vacancy Taxes, Vancouver Property Tax, Vancouver Vacancy Tax by Alina Nikolaeva Vancouver Tax Corporate Commercial Lawyer There are two regimes of vacancy tax that apply to under-utilized residential properties in BC, one applies to taxable regions across BC, and the other applies to Vancouver only: Speculation and Vacancy Tax Act CHAPTER 46, a provincial legislation, imposes a tax on residential property located within BC's major urban centres; and Vacancy Tax (Empty Homes Tax) By-law 11674, a municipal by-law, imposes a tax on residential property in Vancouver. These are enacted by separate laws, each with its own distinct exemptions and requirements. Qualifying for an exemption for one does not necessarily mean an exemption will be available from the other. Speculation And Vacancy Tax Act, BC Annual Tax Property owners will have to make an annual declaration. If any speculation and vacancy tax is owing, payment will be due by July 2. Targets Foreign owners and satellite families Foreign owners are property owners who are not Canadian citizens or permanent residents. A satellite family is an individual, together with his or her spouse, who do not report a majority of their income on a Canadian tax return. Multiple owners on title - each owner will be required to file a property declaration. The owner is a corporation, a partner of a partnership or a trustee of a trust: look through these entities and carefully consider the individual(s) that have the ultimate interest or control in the property. If any such individual(s) is a foreign owner or member of a satellite family, this will have implications for claiming exemptions and on the tax rate you pay. Even where such an individual resides within Canada but outside of BC, this may jeopardize the availability of certain exemptions. Tax Rate The tax is calculated as a proportion of the assessed value of the property: 5% for BC residents and Canadian citizens or permanent residents; 2% for foreign owners and members of satellite families. Exemptions All owners of residential property within a specified region will pay the speculation and vacancy tax unless an exemption can be claimed. There are a number of exemptions available, each of which require specific conditions to be met. The most common exemptions will include a situation where a property was: used as a principal residence; was rented out to a tenant (note that short-term rental arrangements do not qualify); a construction of a new home or under substantial renovations; or acquired within the year. The specific requirements for each exemption should be carefully considered with special attention being paid to defined terms and interpretive rules. This is especially true where the owner includes a corporation, partnership or trust, or where any foreign owners, members of satellite families or non-B. C. residents are involved. Tax Credits Those that must pay the speculation and vacancy tax may be able to claim a tax credit on any income they have in B. C. The Empty Homes Tax, Vancouver Annual Tax Property owners will have to make an annual declaration by beginning of February. If any tax is owing, payment will be due on the same date. Targets The Empty Homes Tax applies to residential properties in Vancouver left vacant for over 6 months in a calendar year to address housing shortages. All homeowners in Vancouver are required to submit an annual declaration to determine if their property is subject to this tax. If a property is declared empty for the reference year, it will incur a tax based on its assessed taxable value for that year. Failing to declare results in automatic taxation and a penalty, false declarations can incur fines of up to $10,000 per day for ongoing offenses. Tax Rate Tax rate is a 3%. Exemptions Homes used as a principal residence; Properties rented for at least 6 months of the year; Homes under construction, renovation, or rezoning; Special circumstances, like medical care or court orders. Why Choose Granville Law Group for Vacancy Taxes Two regimes, one team. B. C. ’s Speculation & Vacancy Tax and Vancouver’s Empty Homes Tax are separate laws with different exemptions and filings—we coordinate both so you don’t make an assumption that costs you. Granville Law Group Exemptions—claimed correctly. Principal residence, long-term rental, construction/renovation, or recent acquisition—and the added complexity of corporations, partnerships, trusts, foreign owners and “satellite families. ” We map eligibility and evidence before you file. Granville Law Group Declarations & deadlines—handled. Annual declarations, late/missed filings, responses to notices, and penalty risk management across both regimes. Granville Law Group Audit & penalty defence. We prepare occupancy evidence (leases, permits, timelines) and correspond with the City/Province on your behalf. Granville Law Group Take Control Before the Next Declaration Window Email Alina V. Nikolaeva, Tax Lawyer at avn@granvillelaw. com or call 604-669-6580. Office: 850 W Hastings St, Suite 911, Vancouver, BC V6C 3J1. Helpful to include in your message: property address(es), 2024–2025 occupancy history, all owners on title (including corporations/trusts), tenancy dates, and any construction/renovation permits. Related Services Tax Residency & Ties to Canada Tax Planning for Individuals & Corporations Corporate/Trust Ownership & Restructuring All Legal Services Love0 Share Tweet Share Pin --- > Facing a CRA audit or tax investigation? Granville Law Group provides expert legal defense for tax evasion, fraud allegations, and CRA disputes in Canada. Protect your assets, avoid severe penalties, and get expert representation. Contact Alina V. Nikolaeva at avn@granvillelaw.com today! - Published: 2025-03-18 - Modified: 2025-03-18 - URL: https://granvillelaw.com/tax-evasion-consequences/ - Categories: CRA, Taxes Taxes paid benefit all Canadians The quality of life that all Canadians enjoy is supported by the taxes all Canadians pay, which help to fund programs and services such as health care, childcare, education, and infrastructure projects that benefit all Canadians. When someone is evading paying their share, it erodes the resources available for all. Tax evasion and tax fraud include: falsifying records and claims; not reporting income; inflating expenses; claiming a fraudulent refund or benefit; refusal to pay taxes in protest; participation in tax schemes. The CRA has set up a free subscription service to increase Canadian taxpayers’ awareness of enforcement actions and warn them about potential tax schemes, which include information on: the execution of searches; the laying of criminal charges; convictions; and sentencing. The CRA’s general advice in regard to participation in the tax schemes is to be reasonable - “if it sounds too good to be true, it probably is”. Tax evasion is an offence Tax evasion is an offence under section 239 of the Income Tax Act and section 327 of the Excise Tax Act. Tax fraud is an offence under section 380 of the Criminal Code. Tax evasion and tax fraud offences involve using deceit, falsehoods and any other fraudulent means to defraud a person or the public of money or anything else of value. Audit and Criminal Investigation The Canada Revenue Agency’s (the “CRA”) conducts audits and criminal investigations. An audit is the verification of information provided by taxpayers to the CRA. When an audit is conducted, it is to determine a tax liability, and taxpayers may be ordered to pay sums of money to the Receiver General for Canada to correct their tax affairs. Audits are a civil matter, and they relate to possible tax avoidance, which is different from tax evasion and is not an offence. In a criminal investigation, the CRA investigators gather evidence to determine whether there has been tax evasion, tax fraud and/or other serious violations of tax laws. Once investigations have been carried out, the CRA recommend cases to the Public Prosecution Service of Canada (the “PPSC”) for possible criminal prosecution. The PPSC will evaluate whether the laying of a charge is in the public interest, and whether there is a high likelihood of a conviction. uring the prosecution stage, the Crown has to show that a taxpayer wilfully contravened Canadian tax laws in order to evade taxes. The Crown case must meet the beyond a reasonable doubt standard to secure a conviction; if convicted of tax evasion and/or tax fraud, a taxpayer may face court-ordered fines and/or imprisonment. CRA publishes statistics of its Criminal Investigations Program and from April 1, 2019, to March 31, 2024, there were: 135 convictions $25. 1M in court-imposed fines More than 108 total years in jail for 58 individuals Over $44Min federal tax evaded Consequences Whether it is cheating on personal or corporate taxes, or hiding assets or money in foreign jurisdictions, the consequences are serious. Conviction of tax evasion involves: Payment of the full amount of taxes owing, plus interest and any civil penalties; Fines of up to 200% of the taxes evaded; A jail term of up to five years. Conviction of tax fraud carries a sentence of up to 14 years in prison. Other consequences include fingerprinting and foreign-travel restrictions. Why Choose Granville Law Group? Expertise: Our legal team possesses extensive experience in resolving CRA disputes, ensuring compliance and minimizing potential penalties. Client-Centric Approach: We prioritize your understanding and involvement, empowering you to make decisions that best protect your interests. Proven Strategies: Our integrated legal solutions address the multifaceted nature of tax disputes, considering all aspects of your personal or corporate tax situation. Take Control of Your Tax Matters Today! Whether you're facing a personal or corporate audit, or require assistance in responding to CRA inquiries, proactive legal support is crucial. Contact tax lawyer Alina V. Nikolaeva today at avn@granvillelaw. com to discuss your case and take control of your financial future. Address: 850 W Hastings St Suite 911, Vancouver, BC V6C 3J1 Website: https://granvillelaw. com/cra-disputes/ Secure your peace of mind with expert legal guidance—reach out to Granville Law Group today! Love Share Tweet Share Pin --- > Maximize your financial future with a Registered Disability Savings Plan (RDSP) in British Columbia. Granville Law Group offers expert legal guidance on RDSP eligibility, contributions, government grants, and withdrawals. Secure your long-term financial security—contact us today to optimize your RDSP strategy in Vancouver and across BC and Canada. - Published: 2025-02-06 - Modified: 2025-02-06 - URL: https://granvillelaw.com/registered-disability-savings-plan/ - Categories: Estate Planning, RDSP, Savings Plan - Tags: disability savings plan Canada, disability tax credit RDSP, Granville Law Group RDSP, RDSP BC, RDSP Canada, RDSP contributions, RDSP eligibility, RDSP estate planning, RDSP expert Vancouver, RDSP financial planning, RDSP government bonds, RDSP government grants, RDSP lawyers BC, RDSP legal advice, RDSP tax benefits, RDSP tax implications, RDSP trust planning, RDSP Vancouver, RDSP withdrawals, registered disability savings plan by Alina K. NikolaevaRegistered Disability Savings Plan (RDSP) is a long-term savings plan intended to help Canadians with severe and prolonged disabilities and their families save for the future. The Government of Canada will help encourage and support savings by contributing matching grants and income-tested bonds into RDSP. Canadian residents whose disabilities have been certified on Form T2201 can become a beneficiary of RDSP. A beneficiary can only have one RDSP at any given time, the account can be opened in a participating bank until the end of the year in which the beneficiary turns 59. For those who are unlikely to survive more than five years or who elect to opt in, his or her RDSP may become a Specified Disability Savings Plan, which has different rules in withdrawals. RDSP Beneficiary A beneficiary is the person who can withdraw funds and receive payments from PDSP in the future. To become a beneficiary under RDSP, an individual with disabilities must: Be eligible for the disability tax credit; Be a Canadian resident; Be under the age of 60; and have a valid social insurance number; Remain a Canadian resident at the time when RDSP is open, and contributions are made to it. RDSP Holder A plan holder is the person who can make or authorize contributions on behalf of the beneficiary. Plan holders do not have to be a Canadian resident and there can be multiple plan holders for one RDSP at any time. Over the lifetime of RDSP and under certain conditions, the holder can change. If at any time the plan holder ceases to be an eligible holder, they must be replaced with someone who is eligible to be a holder. There must always be at least one holder at all times. For example, if the beneficiary’s mother is the plan holder and she dies, the beneficiary or the beneficiary's subsequent legal guardian will need to replace the deceased parent as the new plan holder. A holder can also be an entity who attains rights under RDSP as a successor or assignee of a plan holder. Minor Beneficiary If the beneficiary is a minor, a legal parent of the beneficiary can become the plan holder. In the alternative, an individual (qualified family member (QFM)) or a public department that is legally authorized to act for the beneficiary can also become a plan holder such as the Public Guardian and Trustee of British Columbia. Adult Beneficiary If the beneficiary is a legally capable adult, the beneficiary can open an RDSP for themselves. If their parent(s) are holders of a previously opened RDSP, the beneficiary can either take over and become the sole plan holder or be added as a joint holder along with their parents. If the beneficiary is an adult who may not be able to legally enter into a plan, a QFM can be their plan holder and open RDSP for the beneficiary. An adult may fall into this category if he or she lacks the mental capacity to enter into a legal contract, including but not limited to intellectual disability, advanced dementia, and severe depression. The Income Tax Act requires a plan holder to be a legal representative of the beneficiary, or a successor named by the initial eligible plan holder. RDSP Contributions Holder Contributions With written permission from the plan holder(s), anyone can contribute to a beneficiary's RDSP until the end of the year in which the beneficiary turns 59 years old. There is no refund of contributions to the contributors once the contribution is made and the contributions are not deductible from the contributor's taxable income. The contributions may be withdrawn, but that will result automatically in a repayment of proportionate amount of the funds paid into this RDSP by the government, which amount is based on the contribution by the plan holder. For example, if to receive the maximum government contribution the plan holder needs to contribute $5,000 but the plan holder contributed $6,000, if the plan holder withdraws $1,000, 1/5 of the government contribution will be repaid back to the government. There is no annual limit on amounts that can be contributed to RDSP. There is an overall lifetime limit for a beneficiary of $200,000. The following is not considered a contribution: the grant; the bond; payments made by a designated provincial program; amounts transferred from another plan (RRSP, RPP, RRIF, PRPP, SPP, RESP); earnings within the RDSP; retirement savings rollovers; investment income from an education savings rollover. Issuers are required to ensure that contributions to an RDSP do not exceed this limit. RDSP is considered non-compliant when contributions have exceeded the lifetime limit, which could result in the termination of RDSP. Government contributions – Grants and Bonds Under the Canada Disability Savings Grant, matching federal government contributions are available depending on the annual family income of the beneficiary and contribution for the beneficiary by the holder or a person authorized by the holder. If the annual family income is under $98,040, a plan can receive up to $3,500 a year in government matching grants under the Canada Disability Savings Grant. Otherwise, the grant is capped at $1,000 per year. The government matches individual contributions made to the plan up to 300% of the contributed amount until December 31 of the year in which the beneficiary turns 49. The grant is capped at $3,500 per year and $70,000 (20 years) over the beneficiary's lifetime. The Government of Canada may only pay grant and bond into the RDSP until December 31 of the calendar year in which a beneficiary turns 49 years old. This “cut-off” date is intended to ensure that all grants and bonds remain in the RDSP for at least 10 years before the beneficiary turns 60. This requirement is intended to promote long-term savings. The Canada Disability Savings Bond makes additional contribution to the plan, up to $1,000 per year for maximum 20 years, if the beneficiary's adjusted family net income is under $49,020. There is no contribution for the beneficiary... --- > Understand the Additional Property Transfer Tax for Foreign Entities and Taxable Trustees in British Columbia. Granville Law Group provides expert guidance to navigate this tax and ensure compliance. Learn how to minimize your liabilities today! - Published: 2025-01-20 - Modified: 2025-02-06 - URL: https://granvillelaw.com/additional-property-transfer-tax-for-foreign-entities-and-taxable-trustees/ - Categories: Business Law, Estate Planning, Investment Capital, Taxes - Tags: Additional Property Transfer Tax, Additional Transfer Tax Vancouver, BC Property Tax Advisors, BC Real Estate Compliance, British Columbia Property Tax, Estate Planning BC, Foreign Buyer Tax BC, Foreign Entities Tax BC, Foreign Ownership Tax Canada, Granville Law Group BC, Legal Guidance Property Tax, Non-Resident Property Tax, Property Tax Compliance BC, Property Transfer Regulations, Property Transfer Tax BC, Real Estate Tax for Non-Residents, Real Estate Tax Laws BC, Real Estate Tax Planning, Tax Planning for Foreign Entities, Tax Services Vancouver, Taxable Trustees BC, Taxable Trustees Property Tax, Vancouver Real Estate Taxes, Vancouver Tax Law ADDITIONAL PROPERTY TRANSFER TAX FOR FOREIGN ENTITIES AND TAXABLE TRUSTEES by Alina K. Nikolaeva In addition to the property transfer tax, if you're a: foreign national - A person who is not a Canadian citizen or permanent resident of Canada, including a stateless person; foreign corporation - A foreign corporation is a corporation that is one of the following: Not incorporated in Canada, or Is incorporated in Canada but is controlled directly or indirectly by one or more foreign entities unless the shares of the corporation are listed on a Canadian stock exchange; taxable trustee - Further to the definition in the Property Transfer Tax Act , a taxable trustee is: a foreign national or foreign corporation holding title in trust for beneficiaries, or a Canadian citizen or permanent resident, if a beneficiary of the trust is a foreign national or foreign corporation and that beneficiary holds a beneficial interest in residential property held by the trust immediately after registration of the transfer with the Land Title Office; you must pay the additional property transfer tax on your proportionate share of a residential property's fair market value if the property is within specified areas of B. C. Your proportionate share is the percentage of interest that you're registering on title with the Land Title Office. For example, if you're a foreign entity (foreign national or foreign corporation) acquiring a 70% interest in a property, you pay the additional property transfer tax on 70% of the residential property's fair market value. Tax amount and specified B. C. areas If the property transfer is within the following areas, the tax rate is 20% on the fair market value of your proportionate share: Capital Regional District Fraser Valley Regional District Metro Vancouver Regional District Regional District of Central Okanagan Regional District of Nanaimo The additional property transfer tax doesn’t apply to properties located on Tsawwassen First Nation treaty lands. Tax on residential portion of property The additional property transfer tax applies on only the fair market value of the residential portion of a property located in the specified areas of B. C. There are three types of properties where this may occur: Property entirely classified as residential (class 1) by BC Assessment. You pay the additional tax based on the fair market value of the entire property; Property classified as farm land by BC Assessment because it's used for an owner's dwelling or a farmer's dwelling. You pay the additional tax on the value of the residential improvement plus 0. 5 hectares of land; Mixed class property that includes a residential property, such as a residential condo in a building (class 1) with commercial space (class 6). You pay the additional tax on the fair market value of the residential property (land and improvement) only. Exemptions In some circumstances, you may be exempt from the additional property transfer tax if you're: Exempt from property transfer tax; A confirmed B. C. Provincial Nominee; Acquiring a property on behalf of a Canadian-controlled limited partnership. Some transfers will still be subject to the additional property transfer tax even when exempt of the property transfer tax. These include: A transfer resulting from an amalgamation made under the Business Corporations Act, the Canada Business Corporations Act (Canada) or a similar provision of Canada or a province; A transfer to a surviving joint tenant as a result of the death of a joint tenant; A transfer to change the registered trustee(s) for reasons that do not directly or indirectly relate to a change in beneficiaries, class of beneficiaries or trust terms. The additional property transfer tax doesn’t apply to registration of trusts that are mutual fund trusts, real estate investment trusts or specified investment flow-through trusts. B. C. Provincial Nominees If you're a foreign national individual who receives confirmation under the B. C. Provincial Nominee Program, you do not pay the additional property transfer tax if you claim the exemption. To qualify for this exemption: You must be a confirmed B. C. Provincial Nominee when the property transfer is registered with the Land Title Office; The property must be used as your principal residence; The property transfer must be made to an individual. The B. C. Provincial Nominee is the individual named on a valid nomination certificate issued by the province. Family members, including a spouse or common law partner, are not exempt from the additional property transfer tax and must pay the tax on their proportionate share of the property if they’re also a foreign national. Having a valid work permit, student visa, or being a candidate in the entrepreneurial immigration stream to permanent residency may not necessarily mean you’re a B. C. Provincial Nominee. If your Confirmation of Nomination has expired, you must provide proof that you applied for permanent residency before the expiration date to be considered for the exemption. You may claim this exemption only once. If you purchase another property, you must pay the additional property transfer tax. Qualifications for every exemption claimed are reviewed. To claim the exemption, your legal professional must attach a copy of your B. C. Provincial Nominee confirmation letter together with the property transfer tax return. Canadian-controlled limited partnerships If you're acquiring a property on behalf of a qualifying Canadian-controlled limited partnership, you may be exempt from paying additional property transfer tax if you’re one of the following: A general partner in a limited partnership; A corporation, other than a foreign corporation, and a bare trustee of a trust where the beneficiaries include one or more general partners or limited partners in a limited partnership. Note: For the purpose of this exemption, “general partner” and “limited partner” have the same meaning as section 51 or section 80 of the Partnership Act. To qualify for this exemption, the property (land and improvements) transfer must be registered at the Land Title Office on or after June 1, 2020 and: Each general partner must be a Canadian citizen, a permanent resident of Canada or a corporation that’s not a foreign corporation; Each... --- > Explore your options for the sale of a business with Granville Law Group. From structuring deals to legal compliance, our experts guide you through asset sales, share sales, and succession planning to ensure a seamless and profitable transition in Vancouver and across Canada. Contact us for tailored legal solutions. - Published: 2024-12-07 - Modified: 2024-12-21 - URL: https://granvillelaw.com/options-for-the-sale-of-a-business/ - Categories: Business Law, CRA, Investment Capital, Taxes - Tags: BC business law, British Columbia business sale, business lawyer Vancouver, business legal services, business mergers, business planning, business sale, business sale agreement, Business Succession Planning, business valuation, corporate law, exit strategy, Granville Law Group, legal advice for business sales, selling a business, selling a company, selling business assets, share sale, small business sale, tax considerations for business sale There are, generally, three options for the sale of a business – corporate reorganization, share sale and assets sale. Assuming that your business grew from the nominal value to its current fair market value: Corporate reorganization will result in taxable dividend income; Share sale and assets sale will result in taxable capital gain: In the share sales the lifetime capital gain exemption (the “LTCG Exemption”) will shelter the resulting capital gains; In assets sale, the LTCG Exemption is not available. Corporate reorganizations are useful when you want to transition your business to your kids, who do not have the funds to pay to acquire the business outright, and you wish to retain control over the business while they learn how to run it. Share and asset sales are normally used between unrelated parties that can pay or get financing. Sellers prefer share sales, as they can take advantage of the LTCG exemption, and buyers like to acquire assets, as this way they do not acquire the corporation and its liabilities. Another way of transferring the business was introduced in Budget 2023 – employee ownership trust (the “EOT”). In this option, the shares are sold to a newly established trust, beneficiaries of which are the employees of the business. The shares are sold for their fair market value, the employees may borrow funds from the company to pay to the seller. Section 86 reorganization This is a reorganization of the authorized capital of the company that consists of creation of new classes of common and preferred shares, exchange of your old common shares for new preferred shares worth the entire value of the business and subscription for new common shares by the new owner at a nominal price. That allows for tax deferral on such disposition until the preferred shares are redeemed. When the preferred shares are redeemed, you receive dividends, which are taxed in your hands. Your liability: If you resign as a director, you should have no liability; Your control over the business: the new preferred shares (or new common shares) issued to you will have voting rights to ensure your control over the business until all of the preferred shares are redeemed. New common shares issued to the new owner may be put in escrow before the PURCHASE PRICE is fully paid; Funding of the purchase price: the buyer does not have to come up with the funds for the purchase price at once, the payments maybe made over time; Tax Liability: you will receive the purchase price as dividends, thus, will be taxed on the resulting dividends. Taxes may be managed by controlling the timing of distribution of dividends. Sale of shares You can sell your shares for the purchase price, including working capital (a reasonable amount of cash). Your liability: If you resign as a director, you should have no liability; Your control over the business: the sold shares can be put into escrow before the purchase price is fully paid; Funding of the purchase price: the buyer will have to come up with the funds for the payment of the purchase price, at least a down payment, the rest can be a vendor’s mortgage and paid overtime (maximum deferral period for inclusion of the proceeds of sale into your income is 5 years, see in more detail below); Tax Liability: you will receive the purchase price as capital gain. Use your LTCG Exemption to shelter the resulting capital gains. If the entire cash that is in the business at the time of the closing is included in the purchase price as working capital, it will be taxed as capital gain. If some of the cash is not included in the purchase price, it will need to be paid out as dividends, which will be taxable. Sale of assets Only assets of the business (equipment, inventory, furniture, lease, good will) are sold, you keep the corporation, its cash, and accounts. Your liability: the business will be in another person’s name (individual or corporation), after closing you will have no liability; Your control over the business: if the purchase price is fully paid, there is no need for control. If there is still a vendor’s mortgage, the assets may serve as security for the full payment of the purchase price; Funding of the purchase price: the buyer will have to come up with the funds for the purchase price at once, at least a “downpayment”, the rest can be vendor’s mortgage and paid overtime (maximum deferral period for inclusion into income is 5 years, see in more detail below); Tax Liability: you will receive the purchase price as capital gain, but the LTCG Exemption will not be available (as it is only available for the sale of shares) to shelter the resulting capital gains. You will still have the cash in the company’s accounts that will need to be paid out as dividends. Thus, there most likely will be capital gain tax and dividend tax. Employee Ownership Trust Shares of the business are sold to a new trust that is the EOT. The EOT is a form of employee ownership where a trust holds shares of a corporation for the benefit of the corporation's employees. The process is the same as for the share sale described above, with the only difference being that shares are sold to a trust. Thus, there is an additional step of creating trust to qualify as the EOT. The benefit of selling to the EOT is that the trust can borrow funds from the company to buy its shares. Such a loan will be interest free to the buyer and will need to be repaid by the buyer to the company within the next 15 years. These are very attractive borrowing terms. If the buyer decides to borrow from the company, you may receive a down payment up to the amount of cash in the company with the rest paid out over time. The repayment period can be any length; however, you... --- > Discover the tax benefits of Qualified Small Business Corporation (QSBC) shares in Canada. Learn how small business owners can leverage the capital gains deduction to maximize tax savings. Get expert insights from Granville Law Group on eligibility, tax planning, and business succession strategies. - Published: 2024-11-12 - Modified: 2024-11-12 - URL: https://granvillelaw.com/qualified-small-business-corporation-shares/ - Categories: Business Law - Tags: Business Incorporation Canada, Business Law Canada, Business Succession Planning, Canadian Revenue Agency, Canadian Tax Law, Capital Gains Deduction, Corporate Tax Benefits, Granville Law Group, QSBC Eligibility, QSBC Shares, Qualified Small Business Corporation Shares, Small Business Capital Gains, Small Business Investments, Small Business Owners, Small Business Tax Benefits, Tax Advantages for Entrepreneurs, Tax Deduction Strategies, Tax Efficiency for Businesses, Tax Planning for Small Businesses, Tax Savings Strategies General Shares are usually a capital property of the shareholder and their sale results in a capital gain or a capital loss, depending on whether they appreciated or depreciated in value from the time of their acquisition by the selling shareholder. Only one half of the taxable gain is taxable, only one half of the capital loss is deductible and only against other capital gains. In certain circumstances the Income Tax Act (“ITA”) provides an opportunity for the taxpayer to receive $800,000 of the sale proceeds tax free. The amount is indexed annually to match the official rate of inflation and currently in 2022, this amount is $913,630. The 1/2 of the capital gain (less any offsetting capital losses) is added to the income and is taxed at the individual taxpayers’ marginal tax rate based on their level of income and province of residence as of December 31. That translates to almost $220,000 tax savings (assuming tax rate of 48%) on the taxable half of $456,815. The exemption is a lifetime cumulative exemption. This means that a taxpayer can claim any part of it at any time in life upon disposition of qualifying property. It is not required to claim the entire amount at once. For example, $100,000 of exemption can be claimed on sale of qualifying shares in 2004, which would leave $813,630 available to claim in the future. In order to avail themselves of that opportunity, taxpayers must own and sell shares that satisfy certain tests set out in the ITA. Sections of the ITA that need to be considered and various conditions satisfied in this determination are quite complex and cross-referenced to other sections of the ITA, these factors make this determination quite elaborate. Below is a simplified summary of the requirements that apply to determine that the shares sold are the QSBC shares and the exemption is available. QSBC Share Tests Assume that selling taxpayer holds the shares of the Holdco, which in turn holds the shares of the Opco. It is contemplated for the Holdco shares to be sold; thus, it should be determined whether shares of the Holdco are the QSBC shares. In order to do that both corporations, the Opco and the Holdco, must meet the tests set out below. Small Business Corporation test – immediately before sale Sections 110. 6(1)(a) and (c) and 248(1) The shares sold must be shares of a small business corporation. To be a small business corporation a corporation must be a Canadian controlled private corporation (“CCPC”), which uses 90% of the fair market value of its assets in the active business of which at least 50% is carried on in Canada. To be a CCPC a corporation must be either incorporated in Canada or continued into Canada, its control and “mind and management” must be in Canada and it must be a private (not public) corporation. For the “mind and management” to be in Canada, the majority of the company’s directors must be Canadian residents and must meet and make business decisions in Canada. For the company’s control to be in Canada, in addition to the directors, the majority of its voting shareholders must be residents of Canada. In some circumstances non-voting shareholders may be found controlling as well: for example, if a shareholder provided 60% of the company’s capital in exchange for non-voting shares, this shareholder is in a position to influence the company’s business and must be taken into consideration. Under the test the company also must carry on an active business, which means a business other than a personal business (meaning that a person would have been an employee if not for the incorporation) or a specified investment business (meaning a passive investment, when nothing is actively done day-to-day, unless there are six employees that work in the business). Section 110. 6(c) The market value of the active business assets is attributable to: assets used in active business; shares of the capital stock or indebtedness of one or more of the other corporations that were connected within the meaning of section 186(4). It should be assumed that each of the other corporation is the payer corporation under section 186(4); and combination of the above. The assets used in and necessary for the active business will be the qualifying assets, such as land for a farm or truck for a truck driver. Examples of non-qualifying assets are investments and other property not related to or used in the active business, cash in excess of what may be required by the active business. Section 186(4) Under the section 186(4) the corporations are connected if a particular corporation owns more than 10% of the payer corporation (these 10% must have full voting rights). In other words, the Holdco must own in excess of 10% of the Opco for them to be connected. It should be noted that if the only asset of the Holdco is the Opco shares, as long as the Opco meets the test the Holdco meets it too. Holding Period test – 24 months period preceding sale Section 110. 6(1)(b) This test requires that throughout the 24 months immediately preceding the sale, the share was not owned by anyone other than the individual or a person or partnership related to the individual. In other words, the shares must be held by the selling taxpayer for at least two years prior to sale. Section 110. 6(14)(f) Under this section the treasury shares are deemed to be owned by unrelated person before their issue unless these shares are issued as consideration for other shares, a transfer of assets of an active business or paid as a stock dividend. So newly issued shares, except as stated above, even though technically they were not held by anyone will not qualify unless they are held by the individual shareholder for 24 months before sale. Section 110. 6(1)(e)(i) When during the 24 months period one share was substituted for another share, the share so substituted shall be considered to have... --- > Explore British Columbia's tax incentives and investment opportunities with Granville Law's expertise on incentive investment capital programs. Learn how businesses can leverage Employee Share Ownership Programs (ESOPs) and other capital investment strategies to foster growth and attract investor funding. Contact Granville Law for professional legal guidance to navigate these programs and maximize your financial opportunities. - Published: 2024-10-15 - Modified: 2024-10-15 - URL: https://granvillelaw.com/incentive-investment-capital-programs-in-british-columbia/ - Categories: Investment Capital - Tags: BC Investment Opportunities, BC Investment Strategies, British Columbia Incentives, Business Development Programs, Business Growth BC, Business Tax Credits, Incentive Programs for Businesses, Investment Capital BC, Investment Capital Programs, Tax Incentives for Businesses Incentive Investment Capital programs in British Columbia PART IV (see part I, PART II and Part III for applicable definitions) by Alina V. Nikolaeva Labor Sponsored Investment Fund Another way to participate in portfolio investment besides VCC is to invest into a labor sponsored investment fund. In BC there is currently one labor-sponsored investment fund registered as employee venture capital corporations under the Employee Investment Act. The goal of this fund is to earn a competitive return for shareholders, through long-term equity investments in small to medium-sized businesses in BC’s emerging markets. BC investors receive a combined federal (15%) and provincial (15%) tax credit of up to 30% on their investment in a labor-sponsored investment fund. This can be used to reduce their income taxes. Eligibility – Investors BC residents invest in Employee Venture Capital Corporation (EVCC) in return for common shares of the EVCC, which they should keep for at least 5 years. Eligibility – Business The EVCC then invests in eligible businesses. Eligible business must: Pay at least 50% of its wages to BC residents; Have, together with its affiliates, less than $50 million in total assets; Not engage substantially in an ineligible activity (must be EBC engaged in 5 qualifying activities). Eligibility – Shares The shares of the eligible businesses that EVCC purchases must be: Common or preferred shares; EVCC must be at arm’s length and own less than 50% control; Eligible businesses can receive a maximum of $10 million from EVCC every 2 years. 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--- - Published: 2024-09-14 - Modified: 2024-10-14 - URL: https://granvillelaw.com/incentive-investment-capital-programs-part-iii/ - Categories: Investment Capital, Taxes - Tags: BC tax credits, British Columbia legal services, capital investment programs, company tax credits, corporate compliance, corporate law, corporate legal services, employee benefits, employee investment, employee share ownership programs, ESOPs, Granville Law, incentive programs, investment in companies, investment programs, legal consultation, legal guidance, share eligibility, tax incentives, Vancouver law firm Incentive Investment Capital programs in British Columbia PART III (see part I and PART II for applicable definitions) by Alina V. Nikolaeva Employee Share Ownership Programs Employee Share Ownership Program (“ESOP”) promotes investment by employees in their company. Retiring business owners can use an employee share ownership plan to transfer ownership of their company to employees by selling shares directly to their employees. BC’s ESOP provides employees with a tax credit for making investments in their employers’ businesses. In most cases, investments can be made from or transferred to self-directed RRSPs, which can result in further tax benefits. The program also shares the costs of setting up a plan. The program is available to both privately held and publicly traded companies. Ministry staff is available to help along the way to provide sample plans and concrete examples of successful ESOP plan terms and guidance through the process from the initial consultation with employees to applying for tax credit certificates. There are no fees payable upon registration of the ESOP plan or application for tax credits. Tax Credits The Employee Investment Act (BC) under section 7 provides employees with a 20% tax credit to be deductible against the Provincial tax payable in a year (section 13. 1 Income Tax Act (BC)) for making investments in their employers' businesses. There is a $2,000 tax credit limit per person per calendar year, which translates into a $10,000 investment. There is no life time limit on the amount of the tax credit. The employee investor must hold the shares acquired for a period of 3 years. If the employee investor sells his or her shares prior to the end of the 3-year hold period, they will be required to repay all of part of the tax credits received on the shares, depending on the selling price. Cost Sharing The Government of BC will reimburse the company, or an employee group, 50% (up to $2,500 per calendar year) of the eligible costs of a professional advisor used in the establishment, registration or ongoing administration of an ESOP plan. Any company with fewer than 150 employees is eligible to apply or any group of employees no matter the company size. Eligibility - Company Any private or public company is eligible as long as it meets the following requirements: incorporated or registered to do business in BC; with a BC payroll of at least 25% of total payroll; and with less than $500 million in assets. Eligibility – Shares The shares that employees may purchase under the Plan must be “equity shares” out of the company’s treasury. Equity shares are fully participating, voting shares not restricted in their right to share in the profits of the company or in the division of the company's assets on dissolution and which are not limited as to risk. The common shares of most companies will meet these requirements. Share certificates representing the ESOP shares must be sent to an authorized depository to be held in escrow for three years. Eligibility – Employees Employees wishing to invest under an ESOP plan on a tax-credit-eligible basis must be: BC residents; work an average of 20 or more hours per week for the company, and not already be major shareholders together with associates and family members of the company (10%+); Plans may require employees to work for the company for a qualifying period not to exceed two years. In some cases, employees who do not meet the above criteria may purchase shares under the Plan, but will not receive a BC tax credit. The individual must purchase the shares after the registration of the ESOP plan with the Government of BC. Out of province employees are able to purchase shares under the registered ESOP plan but only BC residents are eligible for tax credits under the plan. 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--- > Discover how BC’s Incentive Investment Capital Programs empower startups and investors with tax credits and venture capital opportunities. Learn about Venture Capital Corporations (VCCs), Eligible Business Corporations (EBCs), compliance requirements, and application processes to unlock growth in key industries like tech, manufacturing, and R&D. Explore Granville Law's expert insights today! - Published: 2024-08-18 - Modified: 2024-12-07 - URL: https://granvillelaw.com/incentive-investment-capital-programs-part-ii/ - Categories: Investment Capital, Taxes - Tags: BC Investment Opportunities, BC Investment Strategies, British Columbia Incentives, Business Development Programs, Business Growth BC, Business Tax Credits, Incentive Programs for Businesses, investment capital, Investment Capital BC, Investment Capital Programs, Tax Incentives for Businesses PART II (see part I for applicable definitions) by Alina V. Nikolaeva Venture Capital Programs These programs encourage investors to make equity capital investments in BC small businesses that will enhance and diversify the provincial economy. The government recognizes that creating new small businesses and expanding existing ones will contribute to a healthy economy. These programs give small business continuous access to early-stage venture capital to help them develop and expand. Venture Capital programs use the following investment models: Portfolio Investment - Venture Capital Corporation (“VCC”); and Direct Investment - Eligible Business Corporation (“EBC”) Small Business Venture Capital Tax Credit Corporations or individuals investing in shares of a registered VCC or EBC can claim a Venture Capital Tax Credit established by Income Tax Act of BC (the “VCTC”). Under this regime investors may claim 30% tax credit in a taxation year equal to the lesser of: Amount of the tax credit certificate issued by the Ministry of Small Business, Technology and Economic Development; and Provincial income tax otherwise payable. The VCTC may be applied only to provincial income taxes payable. The excess may be carried forward up to four years. Tax Credits Tax credits are issued to investors only if the equity capital is raised by VCC or EBC, as the case may be, under a pre-approved authorization from the Investment Capital Branch and is in compliance with the Small Business Venture Capital Act. An individual, referred to in section 2(1) of the Income Tax Act of BC, who is resident in BC may claim up to $120,000 in tax credits in one year for after Budget 2019 and the following years. An individual investor also has the option of claiming a tax credit for the prior taxation year if the shares were purchased in the first 60 days of the year. The amount claimed is applied toward payment of provincial income tax amounts due with any excess refunded directly to the individual. A corporation, referred to in section 2(2) of the Income Tax Act of BC, that has a permanent establishment in BC may claim the tax credit to offset BC income tax otherwise payable in a year. The tax credit issued to a corporate investor is not refundable. If an individual shareholder resides in BC at the date of the subscription for shares but moves outside the province at year-end, may not be able to claim the tax credit certificate. Tax Credit Liability If the VCC, EBC or its investors engage in an ineligible transaction or is in non-compliance with the Small Business Venture Capital Act, the investor may be required to repay the tax credits. Under section 20(1) of the Small Business Venture Capital Act, the VCC, EBC and its investors must comply with the following: no tax credit has been previously allowed or paid for the shares; the shares, for which the VCC or EBC applies for tax credits, are not a type of security that entitles its holders to claim a tax credit against tax payable under the Income Tax Act (Canada) for the purchase of the security; and the eligible investor shareholders acquire the shares directly from the VCC or EBC. A tax credit certificate issued under the Venture Capital Programs may be revoked by the administrator of the Small Business Venture Capital Act if the administrator determines that, at the time the tax credit certificate was issued or at a subsequent time, the VCC or EBC was in contravention of the Small Business Venture Capital Act or the Regulations under it. A tax credit certificate that is revoked by the administrator is deemed never to have been issued. VCC A VCC is a corporation registered under the programs that have been formed for the sole purpose of investing funds in a number of start-up, emerging and expanding eligible small businesses. These corporations usually are managed by venture capitalists or angel investors who provide small businesses with the benefit of their expertise, experience and business knowledge. Registration A VCC is a newly incorporated BC company registered under the Small Business Venture Capital Act. BC investors earn a 30% tax credit for purchasing shares in registered VCCs. These VCCs then use capital raised from investors to make equity investments in qualifying small businesses. To register as a VCC, an applicant must, amongst other things: incorporate under the Business Corporations Act of BC; raise at least $25,000 in equity capital; never have previously carried on business; and have authorized capital of only voting common shares (the shares must be without par value and have no special rights or restrictions except for special rights relating to share redemption). A VCC is entitled to have more than one class of common shares. It should be noted that the Small Business Venture Capital Act limits the dollar value of tax credits that may be issued in a calendar year. There are no guarantees that any applicant will be registered under the Small Business Venture Capital Act. After incorporation, the new company must raise at least $25,000 in cash (up to a maximum of $50,000). After issuing shares to one or more shareholders in exchange for the minimum $25,000 investment, the company may apply for registration by completing the Registration Application and all attachments to it. Upon registration, all VCCs are automatically approved to raise $50,000 of equity capital. If the VCC wishes to raise more than $50,000, it must file an Additional Equity Application. Approvals to raise additional equity may be restricted by the Small Business Venture Capital Act’s limited tax credit budget. The VCC cannot make any investments until it has been registered. Eligible Investment Section 10 of the Small Business Venture Capital Act lists the criteria for an investment transaction to be considered an eligible investment. For an investment in a small business to qualify as an "eligible investment", a number of requirements set out in the Small Business Venture Capital Act must be met. These requirements include the following: a business must qualify as an “eligible... --- > Discover how British Columbia's Incentive Investment Capital Programs can drive economic growth with tax credits for businesses and investors. Learn about venture capital programs, employee share ownership plans, and tax credit opportunities to empower local industries in BC. Granville Law Group is your trusted partner for expert legal guidance. Explore now! - Published: 2024-07-20 - Modified: 2024-12-06 - URL: https://granvillelaw.com/incentive-investment-capital-programs/ - Categories: Investment Capital, Taxes - Tags: BC Investment Opportunities, BC Investment Strategies, British Columbia Incentives, Business Development Programs, Business Growth BC, Business Tax Credits, Incentive Programs for Businesses, Investment Capital BC, Investment Capital Programs, Tax Incentives for Businesses PART I This is the first installment of the paper. It contains short description of each program and appendix with definitions that will be required for the entire paper. These programs offer tax credits to investors in small businesses in British Columbia (“BC”): Venture Capital Programs Provincial Venture Capital Programs encourage investments in BC businesses by providing BC investors with a 30% provincial income tax credit for maximum of $120,000 starting 2019 and following years. The investment may be made directly into the Eligible Business Corporation (as described later) or indirectly (portfolio) into Venture Capital Corporation (as described later), which then invests in a number of Eligible Business Corporations. Employee Share Ownership Programs Employee Share Ownership Program promotes investment by employees in their company by providing them with a 20% provincial income tax credit (max of $2,000 a year). Retiring business owners can use an employee share ownership plan to transfer ownership of their company to employees by selling shares directly to their employees, who receive a 20% provincial income tax credit on their investment. Labor Sponsored Funds Program The Program helps create investment funds that are able to invest in small and medium-sized businesses with high growth potential that need equity financing to achieve success. These programs can be grouped differently by the type of investment, direct and portfolio investments: direct investment - Eligible Business Corporation and Employee Share Ownership Program, and portfolio investment - Venture Capital Corporation and Labor Sponsored Funds Program. QUALIFIED ACTIVITIES To be substantially engaged, more than 50 % of the assets and expenses of the business are used in (or more than 50% of the business revenue is derived from) one or more of the prescribed qualifying activities. Formula: Activity Assets + Activity Expenses > 0. 5 Total Assets + Total Expenses Where, Activity Assetsmean the value of assets of the small business used in BC in the prescribed business activity; Total Assetsmean the total value of all assets of the small business; Activity Expenses mean the expenses of the small business incurred during the calculation period with respect to the portion of the prescribed business activity carried on in BC; Total Expenses mean the total of all expenses of the small business incurred during the calculation period with respect to all operations of the small business. Additionally, the small business must be located in BC with not more than 20% of the small business' assets located outside of BC (as determined under the Income Tax Act (Canada)). The value of assets and expenses must be determined in accordance with generally accepted accounting principles. Manufacturing, processing or export of value-added goods produced in BC Manufacturing and processing are considered to be activities that consist of producing, or putting goods or materials into marketable form by employees of the small business, from raw, unfinished or prepared goods or materials, by changing the form or content of those goods or materials into a finished product. Goods not wholly produced in BC will be deemed to be goods produced in BC if the Administrator is satisfied that substantial value has been added by the business' operations in the Province. Destination tourism To qualify under this activity, a business must demonstrate that it does or will earn 50% or more of its gross revenues from tourists. A “tourist” is an individual who resides more than 80 kilometers from the destination resort or attraction. The following activities are included: The development and operation of a destination tourist resort (fishing lodge, ski resort lodge or a guest ranch) that is: a resort having an accommodation facility, a restaurant, and a facility providing recreational activity operating that operate concurrently for at least 120 consecutive days a year, and located outside of the Greater Vancouver Regional District, the Capital Regional District and the Municipality of Whistler. The development and operation of a tourist attraction that is: located outside of the Greater Vancouver Regional District, the Capital Regional District and, the Municipality of Whistler; and a facility intended to attract and provide recreation to tourists on a fee for service basis; but not including the operation of: motion picture or drive in theatre; video or electronic game parlor; bowling alley, ice rink, health club, racquet club or playing field; night club; or a facility that is restricted to members; The development and operation of a tourist service is: a charter service that provides the service of hiring of vehicles, boats or aircraft for tourists and is not licensed as a common carrier for scheduled passenger services; or, a tour operator or service registered under the Travel Agents Act that provides, for one price, vacation packages consisting of accommodation and recreation with the province of BC. Research and development of proprietary technology This category covers business activities involving research and development of proprietary technologies produced in BC, including services associated with marketing or exporting the technologies inside or outside the province. Some industry sectors included under this activity are: Life sciences; Information & communication technology; Alternative Energy development; Environmental technology A proprietary or “ownership” right to the technology is critical for qualification under this category because it enables the business to commercially exploit the technology and direct its research and development. Services that support the export of proprietary technologies developed in BC include: Marketing the technology to clients outside BC, Attendance at international trade shows, or The operation of a demonstration or prototype facility. Development of interactive digital new media product In order to access tax credits reserved for the new media sector a small business must be substantially engaged in the development, within BC, of an interactive digital media product for commercial exploitation, that: Educates, informs or entertains and presents information using at least two of the mediums of text, sound or visual images; It is not developed for internal corporate use involving the promotion of products or services; It is not used primarily for interpersonal communication; and It is not a product for which public financial support would, in the opinion of... --- > Discover the key differences between employees and independent contractors at Granville Law. Learn how these distinctions impact your rights and obligations. Get expert legal insights and navigate your employment status effectively. Click to understand more - Published: 2024-06-20 - Modified: 2024-10-15 - URL: https://granvillelaw.com/employee-vs-independent-contractor/ - Categories: Taxes - Tags: BC Employment Standards, Contractor Agreements, Contractor Classification, Employee Classification, Employee Law, Employee vs Independent Contractor, Employment Law BC, Employment Rights, Independent Contractor Agreements, Independent contractor law, Labour Laws BC, Worker Status BC by Alina V. Nikolaeva There are different tax-planning concerns stemming from employer-employee and payer-independent contractor relationships. Employer/payer is the payer and employee and independent contractor is the worker. Each has pros and cons, for example: Considerations Independent contractor Employee Deduction of expenses by the worker Available Not available Tax withholding/remittance by the payer None, independent contractor is responsible for his/her own taxes Must be done by the employer Employment insurance (EI) premiums paid by the worker No requirement to pay Must be withheld and remitted by the employer Work schedule Flexible Set, not flexible Employment insurance benefits Ineligible Eligible Requirement to collect and remit GST/PST Yes No CPP premiums Paid fully by the contractor, as such double compared to the employee Employer and employee pay half each The workers and payers can arrange their affairs as they see fit: the question of employment (employee) or self-employment (contractor) is up to the worker and payer to decide. However, the worker and payer must ensure the status they have chosen is reflected in the actual terms and conditions of the relationships. The Canada Revenue Agency (the “CRA”) may audit and ask questions to verify whether the chosen relationship of the parties is supported by the facts and to define whether there is a contract of service (employer-employee relationship) or contract for services (self-employment relationship). Here are some of the considerations with the key words highlighted in bold: What is the level of control the payer has over the workers? Or what is the level of control the workers have over the way the work is done? Did the workers provide their own tools and equipment to do the job? are they being reimbursed for their use? Can the worker subcontract the work to someone else or hire assistants? Is there a degree of financial risk taken by the worker? Is there an opportunity for profit for the worker? Control Control is the ability, authority or right of a payer to exercise control over a worker regarding how, when and where the work will be done. If a person is an employee, their hours will be set (i. e. , from 9 to 5 day) and required to be spent at the employer’s place of work or another location as instructed by the payer. The employee also will usually be restricted to working only for one employer (i. e. , the employee normally cannot work on multiple employment contracts at the same time. Mostly because the work time schedule usually the same – from 9 to 5. The worker can have 2 jobs, if the time schedule allows and the worker does not need to sleep or have a life). Generally, the employee-employer relationship is one of subordination; In a self-employed situation, contractors generally work with little supervision, are free to define their own hours, may perform the work from location they determine and can provide services to different payers at the same time. Tools and equipment The investment in tools and equipment is significant in determining employment status. A worker who has invested in tools and equipment is likely to retain a right over the use of these assets, diminishing the payer’s control over how the work is performed. Self-employed individuals normally provide their own tools and equipment; whereas employees are generally provided with these assets by the employer. However, some of the equipment may be too large for the contractor to carry around (i. e. , piano), then this factor is not as determinative on its own. Subcontracting work or hiring assistants Where a worker has the ability to subcontract work or hire assistants, his or her chance of profit is impacted and there is a risk of financial loss — a situation typically associated with self-employment. Employees are generally restricted from hiring replacement workers and must perform the work themselves. Financial risk Employees generally do not incur financial risk as they are paid salaries independent of the profits of the employer. Self-employed individuals can incur losses through expenses such as tools, equipment, office space, advertising and unfulfilled contract obligations and are not reimbursed for these expenses. Employees do not incur these expenses as it rests with the employer. Opportunity for profit The opportunity to realize a profit or incur a loss indicates that a worker controls the business aspects of the services rendered and that a business/self-employment relationship likely exists. An independent contractor can control their remuneration for work performed, and increase or decrease in expenses, impacts their profits. Employee’s revenues are generally defined in advance and there is often little opportunity to share in the profits of the business. The payers and the workers may prefer independent contractor positions as opposed to employees as for: The payer it may: maximize profit and cash flow; and decrease employment-related expenses - eligibility for employment insurance, reduced CPP premiums as employers and employees each pay half, mandatory payroll deductions (income tax, CPP and EI premiums), severance if employee is terminated; The workers, if they are independent contractors, will: avoid tax withholdings; GST/HST collection; remittance requirements; have more deductions; and more flexibility in work hours. Independent contractor agreements usually have termination clause that sets the term of engagement or notice for termination, providing for specific severance or no severance at all. Terminating employees is much more complicated and regulated process. However, if the terms and conditions of the work contract do not support the selected employment status, both worker and payer can face costly fees in respect of denied tax deductions, and/or unpaid CPP and EI premiums. Each case is unique For example, a pianist may still be an independent contractor even if he or she does not: bring her own piano to the concert or rehearsal; or does not determine a place and time of it. Because other aspects will make it clear that relationships are not that of employee-employer: working for other companies; or ability to hire someone else to perform at rehearsal; or possibility of lost revenues if performance or... --- > Learn about foreign property reporting with Granville Law Group's guide. Learn about CRA requirements for reporting specified foreign property over $100,000, understand the necessary forms like T1135 and T1134, and ensure compliance to avoid penalties. Ideal for Canadian residents with foreign investments. Explore now for expert legal advice on navigating foreign asset reporting in Canada. - Published: 2024-05-13 - Modified: 2024-06-20 - URL: https://granvillelaw.com/foreign-property-reporting/ - Categories: CRA, Taxes by Alina V. Nikolaeva Canadians must provide informational returns to Canada Revenue Agency (“CRA”) about their out of country assets that are “specified foreign property” and have cost over $100,000. There are four forms to be used to report such assets: T1134 – Information Return Relating to Controlled and Not-Controlled Foreign Affiliates; T1135 - Foreign Income Verification Statement; T1141 - Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities; and T1142 - Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust Majority of reporting taxpayers will be filling out Form T1135, Foreign Income Verification Statement. It must be filed by a reporting entity, which for a taxation year means a specified Canadian entity that is (with certain exceptions discussed below): Canadian resident individuals, corporations, and certain trusts that, at any time during the year, own specified foreign property costing more than $100,000; and Certain partnerships that hold more than $100,000 of specified foreign property. The form must be filed in a year when a reporting taxpayer owns the property with the cost over $100,000 at any time during the year, even if the property is sold before year end. Specified foreign property includes property that does not produce income. If the form is not filed or filed late, CRA may assess failure to file or late filing penalties. The penalties will be assessed even if there was no income and no income taxes are due. The penalties originally calculated based on a fixed amount per day, in an event of negligence or repeated failure to file or late filing, the penalty may be calculated as a percentage of the value of the foreign property subject to reporting. More about penalties will be in the next post. It should also be kept in mind that Canadian resident taxpayers must report and include in their income for Canadian tax purposes all the income they earn from foreign property, regardless of the cost amount of the foreign property. If the cost amount of the taxpayer’s foreign property exceeds $100,000, the taxpayer must also file Form T1135. The $100,000 threshold means that many Canadians do not need to comply with the reporting requirements of Form T1135, but this does not exempt them from paying tax on any income earned on such property.   Specified foreign property is defined in subsection 233. 3(1) of the Income Tax Act (“ITA”) and includes: funds or intangible property (patents, copyrights, etc. ) situated, deposited or held outside Canada; tangible property situated outside Canada; a share of the capital stock of a non-resident corporation; shares of corporations resident in Canada held outside Canada; an interest in a non-resident trust that was acquired for consideration; an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135; a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property; a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable; an interest in a foreign insurance policy; precious metals, gold certificates, and futures contracts held outside Canada. Specified foreign property does NOT include: a property used or held exclusively in carrying on an active business; a share of the capital stock or indebtedness of a foreign affiliate; an interest in a trust described in paragraph (a) or (b) of the definition of exempt trust in subsection 233. 2(1); a personal-use property and listed personal property as defined in section 54; an interest in, or a right to acquire, any of the above-noted excluded foreign property. The threshold amount of $100,000 is usually the adjusted cost base of the property. In the event of a gift, bequest or inheritance, the adjusted cost base of the recipient is the property’s fair market value at the time of transfer. Personal-use property is generally a property owned by the taxpayer that he or she or a related party uses primarily for personal and enjoyment purposes. The CRA takes the view that “primarily” means more than 50%. Personal-use property is defined in section 54 of the ITA and includes: property owned by the taxpayer that is used primarily for the personal use or enjoyment of the taxpayer or for the personal use or enjoyment of one or more individuals each of whom is: the taxpayer, a person related to the taxpayer, or where the taxpayer is a trust, a beneficiary under the trust or any person related to the beneficiary, any debt owing to the taxpayer in respect of the disposition of property that was the taxpayer’s personal-use property, and any property of the taxpayer that is an option to acquire property that would, if the taxpayer acquired it, be personal-use property of the taxpayer, and personal-use property of a partnership includes any partnership property that is used primarily for the personal use or enjoyment of any member of the partnership or for the personal use or enjoyment of one or more individuals each of whom is a member of the partnership or a person related to such a member. Listed personal property is also defined in section 54 and includes works of art, jewelry, rare folios, rare manuscripts, rare books, stamps, and coins. As mentioned before, an entity that is a specified Canadian entity must file the report. A specified Canadian entity for a taxation year or fiscal period means: a taxpayer resident in Canada in the year that is NOT: a mutual fund corporation; a non-resident-owned investment corporation; a person (other than a trust) all of whose taxable income for the year is exempt from tax under Part I; a trust all of the taxable income of which for the year is exempt from tax under Part I; a mutual fund trust, a trust described in any of paragraphs (a) to (e. 1) of the definition trust in subsection 108(1); a registered investment, nor a trust in which all persons beneficially interested are persons... --- - Published: 2024-04-18 - Modified: 2024-04-20 - URL: https://granvillelaw.com/remission-orders/ - Categories: CRA, Taxes - Tags: CRA, Remission Orders, tax law, taxes A remission order is an order made by the Federal government under the Financial Administration Act. The order reduces or cancels any tax (including any interest) or penalty that a taxpayer owes when either: the collection of tax or the enforcement of a penalty is unreasonable or unjust, or when it is in the public interest to reduce or cancel the tax or penalty. Further, unlike a taxpayer relief request, there is no limitation period on the taxation years in which relief is available. Application Process Applications must be recommended by the Canada Revenue Agency (CRA) in order for the Federal government to grant the remission order. In order for CRA to recommend an application for a remission order, the taxpayer must seek all alternative options available to reduce the tax or penalty. Therefore, the taxpayer must have exhausted all available avenues prior to any application for a remission order, including: a notice of objection, a notice of appeal, or a taxpayer relief request CRA then screens the application to determine whether the application fits within its criteria for relief. CRA has four categories in which it will consider recommending a remission order: payment of amounts owing would cause extreme hardship, Amount owing is the result of incorrect departmental action or advice, financial setback coupled with extenuating factors, or Amount owing is an unintended results of the legislation. Convincing CRA to recommend in favor of tax remission is an extremely high bar and this theme informs each of the above-noted factors. A strong application for remission is one that incorporates at least one of these factors. Extreme Hardship Extreme hardship is concerned with the sufficiency of the income and resources of the taxpayer in order to resolve the tax debt. The Remission Guide suggests that CRA will consider an application under extreme hardship when the taxpayer’s income falls below the official low-income cut-offs in Canada. The extreme hardship should exist at the time of the application and, normally, will have existed when the original tax debt arose. Arguments based solely on the size of the tax debt, without being based on significant lack of resources, may not be given much weight. Financial Setback Coupled with Extenuating Factors Financial setback requires something less severe than extreme hardship but must also be coupled with an extenuating circumstance. The main examples of extenuating circumstance given by CRA are: circumstances beyond a person’s control - something specific to that taxpayer, such as a serious illness; the fact that the economy is sluggish, will not help; taxpayer error - a misinterpretation of the legislation or bookkeeping errors will not justify relief, errors, which CRA should have detected and corrected, may justify remission if argued convincingly. Unintended Results of the Legislation Where a taxpayer alleges that the amount owing is an unintended consequence of the Income Tax Act, the tax result must be undoubtedly unfair and completely contrary to the scheme of the particular provision. Incorrect Action or Advice by CRA To rely on this basis in applying for remission order a taxpayer should have written evidence of the incorrect CRA action or advice. The alleged incorrect action or advice was clearly incorrect at the time it occurred. Subsequent changes to the law will not be considered an incorrect advice. A taxpayer seeking remission on this basis must have always acted reasonably and in good faith in their efforts to resolve the issue. Judicial Review of CRA Refusals to Recommend Remission The Federal Court of Canada has jurisdiction to review CRA decisions that refuse to recommend tax remission; however, the Federal Court has no jurisdiction over a Cabinet decision to not pass an order granting a remission. Although there is technically recourse to the Federal Court from a CRA “refusal to recommend” tax remission, to date all taxpayer Judicial Review applications of such CRA decisions have been dismissed, the Courts have so far been unwilling to overrule a CRA decision on tax remission. This indicates that there are no second chances, and it is imperative that an application for remission is made well in the first instance - clear, convincing arguments drafted with a good understanding of the Income Tax Act. What is a remission order in Canada? A legal provision allowing the Federal government to forgive certain taxes, interest, or penalties deemed unjust or against the public interest. How does a remission order differ from taxpayer relief? Unlike taxpayer relief, remission orders have no time limit on when relief can be sought for taxation years. Under what circumstances can a remission order be granted? When tax collection or penalty enforcement is unfair or if reducing/canceling the tax is in the public interest. What steps must be taken before applying for a remission order? All other avenues, such as objections, appeals, or taxpayer relief requests, must have been exhausted. What factors does the CRA consider for recommending a remission order? Factors include extreme hardship, departmental errors, financial setbacks with extenuating circumstances, or unintended legislative results. What constitutes extreme hardship in the context of remission orders? Income levels below Canada's official low-income cut-offs or a significant lack of resources. Is judicial review possible if a remission order recommendation is refused by the CRA? Yes, but it's limited to reviewing the CRA's refusal, not the Cabinet's decision on the remission order itself. --- - Published: 2024-03-19 - Modified: 2024-03-19 - URL: https://granvillelaw.com/taxpayer-relief/ - Categories: Taxes - Tags: CRA, taxes relief, taxpayer The Canada Revenue Agency (the “CRA”) has the power to waive penalties and interest. Subsection 220(3. 1) of the Income Tax Act and section 281. 1 of the Excise Tax Act grant the Minister of National Revenue, through the CRA, discretion to cancel or waive all or any portion of any penalty or interest that would otherwise be payable by a taxpayer or a partnership for any tax year (or fiscal period, for a partnership) that ended within 10 years before the calendar year in which the request is made. For interest, the 10-year limit refers to years during which the interest accrued, not the year for which the tax was originally payable (see Bozzer v. R. , 2011 FCA 186). APPLICATION Canadian taxpayers are entitled to apply to the CRA for taxpayer relief of penalties and interest. All that is required is for a taxpayer who has been assessed to complete and submit an RC4288 form "Request for Taxpayer Relief – Cancel or Waive Penalties and Interest". This form can be used for income tax, goods and services tax (the "GST") and harmonized sales tax (the “HST”). The form is simple – however, it is advisable to use a professional to deal with it as details you provide are very important. Section 2 is very important and any taxpayer seeking a significant amount of relief should take care in writing the reasons for the request. It is always better to provide a separate document setting up the facts, including all circumstances and adversities and other reasons why the taxpayer thinks the relief should be granted. Limiting the written communication to the form most often is insufficient and may lead to refusal as relief is not guaranteed. It is within the CRA’s discretion to grant it or refuse it. The CRA agents follow their internal guides, and you need to provide them with as much evidence as possible that may put your situation within the criteria that will allow grant of the relief. It may also be helpful to include relevant documents to support the description of the facts and reasons. The CRA upon receipt of your application will provide an acknowledgement letter confirming its receipt, however, the CRA will not give you dates or even a time limit as to when they will make a decision on wither to grant penalty and interest relief. CRA GUIDELINES The administrative guidelines the CRA will follow in deciding whether to grant relief in respect of income taxes and GST/HST are found in Information Circular IC07-1R1: Taxpayer Relief Provisions and GST/HST Memorandum 16-3, GST/HST – Cancellation or Waiver of Penalties and/or Interest (together, the “Guidelines”). The CRA may grant relief from penalty or interest when the following types of situations prevent a taxpayer from meeting their tax obligations: extraordinary circumstances: natural or human-made disasters, such as a flood or fire; civil disturbances or disruptions in services, such as a postal strike; serious illness or accident; and serious emotional or mental distress, such as death in the immediate family; actions of the CRA: processing delays that result in taxpayers not being informed, within a reasonable time, that an amount was owing; errors in CRA material which led a taxpayer to file a return or make a payment based on incorrect information; incorrect information provided to a taxpayer by the CRA; errors in processing; delays in providing information, resulting in taxpayers not being able to meet their tax obligations in a timely manner; and undue delays in resolving an objection or an appeal, or in completing an audit; inability to pay or financial hardship: a collection has been suspended because of an inability to pay caused by the loss of employment and the taxpayer is experiencing financial hardship; a taxpayer is unable to conclude a payment arrangement because the interest charges represent a significant portion of the payments; or payment of the accumulated interest would cause a prolonged inability to provide basic necessities (financial hardship) such as food, medical help, transportation, or shelter; consideration may be given to cancelling all or part of the total accumulated interest; and The Waiver Guidelines are not legally binding. Thus, the CRA may not deny a request simply because the taxpayer’s circumstances do not squarely fall into one of the relief grounds. In practice, however, it is difficult to find instances where the CRA has granted a relief application not based on one of the relief grounds. If your situation does not squarely fall within the first 3 categories, providing a document describing your circumstances in a right and compelling way becomes even more important. COVID-19 As part of its COVID-19 Economic Response Plan, the Government has taken a number of steps to alleviate hardships faced by taxpayers. These measures include filing deadline extensions and payment deferrals to help individuals and businesses coping with mandatory business closures and self-isolation. For returns filed and payments made by the extended deadlines established by the Government, which vary according to the tax in question and category of taxpayer (the “COVID-19 relief periods”), the CRA announced that it will not charge penalties and interest. The CRA, however, will not automatically waive penalties and interest in relation to tax balances that are outside of the COVID-19 relief periods. This means that interest will continue to accrue on tax balances that pre-existed the COVID-19 outbreak, and those that remain unpaid after the expiration of the COVID-19 relief periods. The CRA has indicated that it will consider requests from taxpayers to cancel or waive penalties and interest on tax balances not covered by the COVID-19 relief periods on a case-by-case basis, and that such requests will be given priority. Taxpayers may apply for additional waiver of penalties and interest due to COVID-19: Extraordinary circumstances: Historically, the CRA considered the 2013 flooding in Fort McMurray and the 2018 wildfires in B. C. and Ontario to be “natural or human-made disasters”. Health issues such as the 2003 SARS epidemic and 2000 E. coli water contamination in Walkerton, Ontario... --- - Published: 2024-03-01 - Modified: 2024-03-01 - URL: https://granvillelaw.com/objections/ - Categories: CRA, Taxes - Tags: CRA, objection, taxes Filing an Objection with Revenue Canada Agency You can file an objection if you think the Canada Revenue Agency (CRA) misinterpreted the facts of your tax situation or applied the tax law incorrectly. When you file an objection, you must explain what you are objecting to, and why you disagree with your assessment or determination. The CRA will not do your work for you and suggest grounds you can use, requests you should make and what facts and documents are relevant. Sometimes it is worthwhile to use a representative to assist with compiling and presenting the relevant information and making the correct demands. You can file an income tax objection online, yourself or through your representative or by mail. Making it by registered mail is the best as it will provide you with record of timing of your communications with the CRA. Objections are resolved case-by-case and their processing time may vary depending on level of complexity. The number of days for the CRA to resolve an objection includes all the time that the objection is within its control, but excludes the time taken by taxpayers to provide additional information to support their objection. Nonetheless, the CRA must review and render its decision within reasonable time limits. If it does not and it prejudices the taxpayer (and it always does as the interest still accrues), the CRA shall be held accountable for it. If your objection is not resolved to your satisfaction at the CRA level and you still disagree with the CRA’s decision, you can appeal it in court. Though resolving it with the CRA is much more expedient and much less costly – this is another reason to use representative, to make it right from the start. An objection can be made to four types of notices – assessment, reassessment, determination and redetermination - and it must be filed within specific deadlines: Individuals (or a graduated rate estate) generally the later of: one year after the tax filing deadline for the return; or 90 days from the date of notice of assessment or determination; Corporations - 90 days from the date of notice of assessment or determination. If you missed it, it is possible to apply for an extension up to one year after the deadline for filing an objection by writing to the Chief of Appeals and explaining why it was not done on time. In most cases, once a valid objection is filed, CRA will postpone its collection efforts and you do not have to pay income tax amounts that are in dispute until the CRA has completed its review of your objection. However, if the disputed amounts are: Taxes you had to withhold and remit – for example, GST and payroll, - you have to pay them on time. The CRA will not postpone collection action on these disputed amounts; Related to an amount you claimed as a charitable donation tax credit under a gifting tax shelter, you have to pay half of the amount in dispute. When the CRA makes a decision on your objection, you must pay any remaining amounts you owe, including taxes, penalties and interest. Also keep in mind that even if the CRA postpones collection efforts, interest charges continue to accrue on amounts as assessed while it is in dispute. If these amounts are vacated, so will the interest charges, but if they are not vacated, the increased interest will stay. It may be a good idea to pay all (to stop interest accrual) or part (to decrease interest accrual) of the amount in dispute to avoid paying more interest in the event assessment is confirmed. After the CRA makes a decision on your objection: it will refund the amounts you paid as assessed taxes, interest and penalties that were vacated; or you will have to pay any amounts owing that were confirmed and are no longer under dispute, including taxes, penalties, and interest. Collection actions are usually delayed for 90 days after a decision is sent. If you cannot pay the full amount you owe, you can make a payment arrangement. If you cannot pay at all, the CRA can grant relief from penalties and/or interest, but only in certain circumstances. For example, under taxpayer relief provisions, which will be discussed in another post. --- > Navigate the complexities of T1 adjustment requests with Granville Law Group. Discover how to correct your tax return, understand the critical timelines, and secure your rightful refunds or deductions. Expert guidance for a smooth tax adjustment process. Learn more now! - Published: 2023-03-27 - Modified: 2024-03-19 - URL: https://granvillelaw.com/t1-adjustment-requests/ - Categories: blog The Canada Revenue Agency (CRA) will only accept one return per tax year. Once you have filed your T1 return, you can’t file a new one. But you can correct the original by way of an adjustment. To request a T1 adjustment a taxpayer must file form T1-ADJ, T1 Adjustment Request, with CRA. Timing of such filing is very important as depending on when taxpayer files the CRA may treat requests as adjustment or an application for taxpayer relief. The timeline is determined by the date on which the taxpayer receives a notice of assessment (NOA) in respect of a tax return: An objection can be filed 90 days from the date of the NOA. An extension of time to object may be made within one year after the expiration of the 90-day time limit for serving a notice of objection; The normal reassessment period is three years from the date of the NOA. On or before the last day for filing a notice of objection (including extension) Taxpayers who want to make an adjustment to their return have a choice between filing form T1-ADJ and filing a notice of objection. During this period, most adjustment requests are not subject to CRA discretion. Filing form T1-ADJ is a good choice for a straightforward adjustment that the CRA is certain to accept (for example, claiming an additional T4 or T5 or missed expense). According to the CRA: “Taxpayers can make a request if they were not aware of, or missed, claiming a deduction or a non-refundable tax credit that was available for the year, such as childcare expenses or the amount for an eligible dependant. Individuals can also ask for refunds or reductions of amounts owing for refundable tax credits such as provincial tax credits that have not been claimed. Also, payroll deductions may have resulted in an overpayment of taxes for which a refund can be requested. The purpose of asking for an adjustment under subsection 152(4. 2) is not to dispute or disagree on the correctness or validity of a previous assessment. Taxpayers should not use the minister of national revenue’s authority to allow an adjustment to amounts for a statute-barred tax year as a way to have technical matters reconsidered. ” That said, not all refund or adjustment requests will be allowed. Two common examples where the request may be denied are adjustments for permissive amounts and provincial credits that are subject to other specific deadlines. A permissive deduction or credit is one where taxpayer didn’t claim an amount on purpose so that the unclaimed amount can be carried forward and used in a subsequent year (an RRSP contribution is a common example). If the matter is open for argument and may be disputed by the CRA, filing an objection will better preserve appeal rights. After the last day for filing a notice of objection (including extension) After last day for filing a notice of objection, form T1-ADJ is the only choice. In the case of adjustments that reduce tax or increase refunds, taxpayer’s entitlement to the adjustment must be clear as opposed to an amount that can be disputed by the CRA as other deadlines apply for tax disputes. During this period, most adjustment requests are not subject to CRA discretion. After the last day of the normal reassessment period The CRA considers adjustment requests filed after the last day of the normal reassessment period to be requests for taxpayer relief. Thus, the adjustment request should include any factors that would generally be used to support a taxpayer relief request, such as extraordinary circumstances, actions of the CRA, or financial hardship. If a request for an adjustment is made beyond the limitation period and if the adjustment reduces tax or increases a refund, the adjustment maybe allowed at the discretion of the CRA. This request must be made within 10 years. For example, a request made in 2020 must relate to the 2010 tax year or a later one to be considered. Typically, a tax reduction or increased refund will be allowed if the CRA is satisfied that it would have been allowed on the original return and the adjustment you are requesting is correct in law. Requesting changes Taxpayers must wait for the NOA before submitting any adjustment requests. Because an early adjustment request may lead to unnecessary delays in processing time for both the original return and the adjustment. Also, CRA may adjust the original return on its own. For example, if taxpayer has forgotten to include unused tuition, CRA has those figures and may add the amounts to the return directly. There are two ways to file an adjustment request – online via the My Account portal or by mailing filled out Form T1-ADJ together with supporting documents to the CRA. Online submissions are usually much quicker. The average processing time for CRA My Account adjustments is about two weeks. Adjustments filed by mail can take up to ten weeks to process. However, there are some changes that can only be done by mail. --- > Unlock the potential of estate planning with Granville Law Group. Explore how trusts can safeguard your assets, provide for loved ones, and ensure a seamless transfer of wealth. Discover the different types of trusts, their tax benefits, and how they fit into your estate plan. Learn more about testamentary, spousal, and alter ego trusts today! - Published: 2022-04-12 - Modified: 2024-03-19 - URL: https://granvillelaw.com/estate-planning-tools-trusts/ - Categories: blog ESTATE PLANING TOOLS - III Testamentary and life interests Trusts Previous posts discussed wills and joint tenancy as they are used for estate planning. This post is about trusts. There are two different kinds – testamentary, created as a result of death of a will maker, and inter vivos, created during life time of a settlor. There are different types of the inter vivos trusts. Trusts may be used for tax and non-tax reasons. General Income of the inter vivos trusts is taxed at a flat top-rate tax applicable to individuals. Income paid to beneficiaries under the trust is deductible to the trust and is taxed in hands of these beneficiaries. In order to obtain tax benefit tax rates applicable to the beneficiaries should lower that a tax rate applied to the trust. Once the asset is transferred to a trust, the asset no longer belongs to the transferor and, thus, upon his or her death will not form a part of the estate to be administered and, thus, will not be subject to the probate tax. Prior to transfer of the asset probate tax, the property transfer tax (“PTT”) and other costs and expenses should be considered. Non-tax uses examples are: Asset management and protection; Avoiding compulsory succession; Providing for the disabled. Asset management and protection Using a discretionary inter vivos trust provides for flexibility: the settlor can delegate making decisions to the trustees to be made pursuant to certain specific terms but at their discretion over time once the circumstances evolve and change rather than making those decisions once and for all. For example, giving an asset to a child, who is most likely to squander the funds, is not as prudent as, subject to the fraudulent conveyance under the Wills, Estates and Succession Act (“WESA”), transferring this asset into a trust for that child with provisions of distributing income for the benefit of the child. It is often difficult for the creditor to attack the debtor’s interest in a discretionary trust because the value of that interest depends upon decisions of the trustees. The terms of the trust may include special provisions for further protection of the asset, such as for the child to be disqualified as beneficiary if that child becomes bankrupt. Or the trust itself may be created in a jurisdiction with asset protection trust legislation which will preclude the trust from being sued or challenged. However, in a family law context, the efficiency of a trust as an effective asset protection tool is not as certain, especially now, when the new Family Law Act came into force. The new act extended property rights and their division to common-law relationships. It also introduced an excluded property regime, which increases the uncertainty as to which property is subject to division, including interests under the trusts. Avoiding compulsory succession In order to avoid wills variation claims under the WESA and restore the testamentary freedom the inter vivos trusts can be used: person settles a trust for the benefit of all persons to whom he or she wishes to distribute the estate. Since there is no will, provisions in relation to its variation do not apply. Unhappy children and spouses may try to challenge the transfer to the trust as avoidance of the wills variation provisions, however, the courts usually refrain from varying trusts. Providing for the disabled In order to be entitled to receive provincial disability benefits a disabled person should receive a certain amount of income and if the entire asset is transferred to the disabled person outright, he or she may not qualify. Trusts are often used to provide for the disabled, they can be structured so that not to disentitle the disabled person from receiving provincial disability benefits. The benefits are not necessarily monetary, they include access to programs and services that can be invaluable, and thus, it is important to retain their use. Types of Trusts Testamentary Trusts Testamentary trusts are created by the will and as a consequence of the death of the testator. Testamentary trusts, unlike inter vivos trusts, are subject to marginal rates applicable to the individuals. Before recently, application of marginal rates to its income combined with the fact that testamentary trust can endure for the lifetime(s) of successive beneficiaries for a long time after the death of the testator was the principal benefit of such trust. However, applicable to taxation years after 2015 availability of graduated tax rate is restricted to the first three years of existence of the estate, which qualifies as the Graduated Rate Estate (the “GRE”), other than an estate for a disabled beneficiary. After this three-year period expires the trust will be subject to flat top tax rate. Only one estate can qualify as the GRE, so in situations where there are multiple wills, the decision should be made as to which estate will be the GRE. There are also rules for the GRE to keep its status and they should be carefully observed, including making sure that the GRE has enough funds to pay its debts. Spousal Trusts Spousal trusts may be used for inter vivos (lifetime) gifts or testamentary bequests. Spousal or common-law partner trust is a trust created for the exclusive benefit of the taxpayer’s spouse or common law partner, collectively “spouse”. To qualify as a spousal trust its deed must provide: the living beneficiary spouse is the only one entitled to receive any and all the income that may arise during the lifetime of that spouse (spouse will pay the tax on such income received from the trust); and no person except the spouse may receive, or get the use of, any income or capital of the trust during his or her lifetime. For testamentary trusts this requirement that no other person can receive or obtain the use of capital does not mean that the spouse will receive the capital. A will that sets up the spousal trust may also provide as to who will be entitled to the remainder... --- - Published: 2022-04-12 - Modified: 2024-03-01 - URL: https://granvillelaw.com/estate-planning-tools-trusts-2/ - Categories: Estate Planning, Trusts - Tags: Estate Planning, Trusts Estate Planning Tools - Trusts Testamentary and life interests Trusts Previous posts discussed wills and joint tenancy as they are used for estate planning. This post is about trusts. There are two different kinds – testamentary, created as a result of death of a will maker, and inter vivos, created during life time of a settlor. There are different types of the inter vivos trusts. Trusts may be used for tax and non-tax reasons. General Income of the inter vivos trusts is taxed at a flat top-rate tax applicable to individuals. Income paid to beneficiaries under the trust is deductible to the trust and is taxed in hands of these beneficiaries. In order to obtain tax benefit tax rates applicable to the beneficiaries should lower that a tax rate applied to the trust. Once the asset is transferred to a trust, the asset no longer belongs to the transferor and, thus, upon his or her death will not form a part of the estate to be administered and, thus, will not be subject to the probate tax. Prior to transfer of the asset probate tax, the property transfer tax (“PTT”) and other costs and expenses should be considered. Non-tax uses examples are: Asset management and protection; Avoiding compulsory succession; Providing for the disabled. Asset management and protection Using a discretionary inter vivos trust provides for flexibility: the settlor can delegate making decisions to the trustees to be made pursuant to certain specific terms but at their discretion over time once the circumstances evolve and change rather than making those decisions once and for all. For example, giving an asset to a child, who is most likely to squander the funds, is not as prudent as, subject to the fraudulent conveyance under the Wills, Estates and Succession Act (“WESA”), transferring this asset into a trust for that child with provisions of distributing income for the benefit of the child. It is often difficult for the creditor to attack the debtor’s interest in a discretionary trust because the value of that interest depends upon decisions of the trustees. The terms of the trust may include special provisions for further protection of the asset, such as for the child to be disqualified as beneficiary if that child becomes bankrupt. Or the trust itself may be created in a jurisdiction with asset protection trust legislation which will preclude the trust from being sued or challenged. However, in a family law context, the efficiency of a trust as an effective asset protection tool is not as certain, especially now, when the new Family Law Act came into force. The new act extended property rights and their division to common-law relationships. It also introduced an excluded property regime, which increases the uncertainty as to which property is subject to division, including interests under the trusts. Avoiding compulsory succession In order to avoid wills variation claims under the WESA and restore the testamentary freedom the inter vivos trusts can be used: person settles a trust for the benefit of all persons to whom he or she wishes to distribute the estate. Since there is no will, provisions in relation to its variation do not apply. Unhappy children and spouses may try to challenge the transfer to the trust as avoidance of the wills variation provisions, however, the courts usually refrain from varying trusts. Providing for the disabled In order to be entitled to receive provincial disability benefits a disabled person should receive a certain amount of income and if the entire asset is transferred to the disabled person outright, he or she may not qualify. Trusts are often used to provide for the disabled, they can be structured so that not to disentitle the disabled person from receiving provincial disability benefits. The benefits are not necessarily monetary, they include access to programs and services that can be invaluable, and thus, it is important to retain their use. --- > Explore the benefits and considerations of joint tenancy in estate planning with Granville Law Group. Learn how to navigate ownership, control, and tax implications to ensure a smooth asset transfer and avoid probate fees. Discover practical strategies for creating joint tenancies that align with your estate planning goals. - Published: 2022-03-16 - Modified: 2024-03-19 - URL: https://granvillelaw.com/estate-planning-tools-joint-tenancy/ - Categories: Estate Planning - Tags: Estate Planning, Joint Tenancy ESTATE PLANING TOOLS - II Previous post discussed wills, which are the basic tool and should be in place for all estates if for nothing else then to appoint the executor to avoid delays and additional applications to the court in order to deal with the estate. The will may be the only estate planning one might need, but sometimes it is beneficial to implement other strategies in addition to the will. For example, real estate, irrelevant of its value, always requires probate. In certain circumstances it may be desirable to transfer real estate into joint tenancy with the right of survivorship during the life time of the testator so that when the testator dies, this real estate does not become a part of the estate and the joint tenant automatically becomes the sole owner. Other consequences of such transfer, including property transfer tax (the “PTT”), should be considered before it is implemented. Joint Tenancy An aging person may transfer an asset to his or her heirs during their lifetimes, however, that would mean they will lose the right of the ownership and control over the asset. Sometimes it works and sometimes the original owner wishes to retain the ownership during their life. There is no need to transfer the asset to someone else outright in order for that asset not to form a part of the estate, which will be subject to the probate tax. It may be useful to create a joint tenancy with a number of joint tenants when for PTT and income tax purposes only part of the asset will be considered transferred from the original owner: ½, 1/3 or any other part depending on the number of joint tenants desired to inherit the asset. The PTT will be payable on a part of the value of the property depending on how many joint tenants there are. Also, depending on relations between the original owner and a new joint tenant, there may be an exemption from the PTT available under the Property Transfer Tax Act. For example, transfers to children are exempt from the PTT. It is also possible to create a legal but not beneficial joint tenancy. In this instance it is very important to document intentions of the transferor. Where joint ownership of an asset results from a gratuitous transfer of an interest in the asset from the original owner to a joint tenant (from a parent to a child, for example), the courts have stated that succession to the jointly held asset will depend on the intention of the transferor (the “Transferor”) at the time the interest in the asset was transferred to the joint tenant (the “Transferee”), as follows: Where the Transferor intends for the Transferee to share beneficial ownership of the asset immediately and to receive the whole of the asset on the Transferor’s death, the asset should pass to the Transferee by right of survivorship on the Transferor’s death; Where the Transferor intends to retain beneficial ownership of the asset during his or her life and has gifted an interest to the Transferee either to assist with managing the asset or to avoid probate fees, but wishes for the Transferee to receive beneficial ownership of the asset on the Transferor’s death, the asset may pass to the Transferee by right of survivorship on the Transferor’s death; Where the Transferor does not intend to gift either immediate beneficial ownership of the asset or beneficial ownership on the Transferor’s death to the Transferee, the Transferee will hold the asset on a resulting trust for the benefit of the Transferor’s estate. When determining whether the Transferee is entitled to the asset by right of survivorship, the court will weigh all the evidence surrounding the transfer. Such evidence will include all parties’ statements and notes, statements and notes of the lawyer the parties consulted. If the court is unable to determine the Testator’s intent at the time of the transfer, unless the Transferee is the Transferor’s minor child or a spouse, a presumption will arise that the Transferee holds the asset on a resulting trust for the benefit of the estate. The onus then will lie with the Transferee to establish on the balance of probabilities that the Transferor did intend to gift to the Transferee a right of survivorship in the asset. Benefits Simple - Property held in joint tenancy with the right of survivorship passes to the surviving owner; Not part of the estate – no probate, probate fees or public disclosure; Drawbacks Loss of control; Exposure to creditors; May result in unequal distribution (for example if the property is owned as joint tenants by a parent and 2 children and parent dies after one of the children died: the surviving child will receive the entire property, the deceased child’s family will receive nothing); Transfer of partial interest is subject to, unless exempted: Income tax; Property Transfer Tax --- - Published: 2022-02-15 - Modified: 2023-03-08 - URL: https://granvillelaw.com/estate-planning-tools-wills/ - Categories: blog ESTATE PLANING TOOLS - II Previous post discussed wills, which are the basic tool and should be in place for all estates if for nothing else then to appoint the executor to avoid delays and additional applications to the court in order to deal with the estate. The will may be the only estate planning one might need, but sometimes it is beneficial to implement other strategies in addition to the will. For example, real estate, irrelevant of its value, always requires probate. In certain circumstances it may be desirable to transfer real estate into joint tenancy with the right of survivorship during the life time of the testator so that when the testator dies, this real estate does not become a part of the estate and the joint tenant automatically becomes the sole owner. Other consequences of such transfer, including property transfer tax (the “PTT”), should be considered before it is implemented. Wills In order to prepare a will a person need: To choose an executor and an alternative executor (in case the first choice does not happen), a person who will be administering the will; To decide who the beneficiaries will be; and To decide what portion of the estate should go to which beneficiary. A will must be witnessed by 2 persons, who are not beneficiaries under it. It is prudent to review the will at least every 5 years as circumstances change, as well as the law. Benefits Control over the distribution of the estate; Tax planning and optimization. If a person dies intestate, his or her assets will be distributed according to the intestacy rules that were discussed in previous posts. Additionally, before that distribution can be done, beneficiaries will have to apply to court for letters of administration to appoint a person who will distribute the assets. By making a will a testator appoints an executor and ensures that his or her assets will go to intended recipients, in the amounts the testator thinks fit and at the times the testator wishes. A person may have multiple wills in order to deal with different types of assets or assets located in a different jurisdictions. A will becomes an even more important documents if a testator has minor children as it allows to name guardians for the children and to determine how the estate will be administered to take care of them and when and in what shares it will be distributed to them. Tax planning includes passing the assets to the spouse, putting certain assets in a separate wills, dealing with assets outside the will. Some of these techniques provide for tax deferral, some for probate avoidance and all of them aim at making the process easier for the heirs. Drawbacks Challenges by the immediate family members; Probate process; Probate fees; Public disclosure. Wills Variation The Wills Variation Act of BC entitles children, spouses and common-law partners that are not happy with the distribution under the will to apply to court to challenge the distribution and demand for the “adequate provision”. The courts interpreted the “adequate provision” as not a narrow test concerning a minimal financial need but a more expansive test, which imposes a greater moral obligation on the testator. The Supreme Court of Canada stated that the courts are to make orders which are just in the specific circumstances and in light of the contemporary standards. Such power of the courts leads to a significant loss of testamentary freedom. Careful drafting will usually lessen the possibility of variation of the will by the courts. For example, if there is a reason someone normally entitled is going to be disinherited (such as abandonment of elderly parent or previous receipt of considerable gifts from the testator), these reasons should be set out in the will to show that the issue was considered and decision was not careless, unfounded or simply spiteful, but reasonable and as such should be upheld. Though the WESA repealed the Wills Variation Act its provisions are now included into WESA in Part 4, Division 6 and will operate in the same way. Avoiding Probate Generally, for administering an estate under the will, the will needs to be probated. Probate process is time consuming, costly and requires public disclosure. Probate tax in BC is levied under the Probate Fee Act, SBC 1999, Ch. 4 at a rate of 1. 4% of the gross value of assets in excess of $50,000 situated in BC. The tax is payable on the gross value of the real and tangible personal property of the deceased that passes under the will that is probated regardless of the deceased ordinary residence. Intangible property is deemed to be situated in BC for probate tax purposes if the deceased was an ordinary resident in BC. Probate tax may be avoided if the will is administered without probate. However, in order for that to happen: There must be complete certainty that: the will in question is the last will; the last will was validly executed; Each person with standing (spouses and children) must confirm that they will not bring a challenge; Each beneficiary under the will must provide indemnity to the executor for administering the will without probate; Any property that requires probate must be dealt with outside the will (real estate, for example). And for that to happen, it must be planned. Assets outside the will Examples of dealing with the assets outside the will include passing of the assets on the death of an individual pursuant to the terms of an inter vivos trust, right of survivorship under the joint tenancy, designation in a life insurance, RRSP or RRIF. Probate tax does not apply in these circumstances. Transferring legal title to real estate prior to the owner’s death can reduce or eliminate probate tax. An asset can be transferred outright to an individual, corporation or a trust. Part of the interest may be transferred to create a joint tenancy. While making a decision on property transfers the property... --- > Empower your estate planning with Granville Law Group's tools for managing the affairs of adults. Learn how to effectively handle legal, financial, and healthcare decisions to safeguard your loved ones' futures. Discover essential strategies for appointing representatives, creating living wills, and ensuring peace of mind for you and your family. - Published: 2022-01-08 - Modified: 2024-03-19 - URL: https://granvillelaw.com/estate-planning-tools-managing-affairs-of-adults/ - Categories: blog MANAGING AFFAIRS OF THE ADULTS Power of Attorney The purposes of the Power of Attorney (“POA”) are usually limited to making financial decisions on behalf of the grantor. The POA may be given for specific acts in specific circumstances (such as when the grantor is not available for specific transaction), or it may be general allowing the attorney to do anything on behalf of the grantor that grantor might have legally done himself or herself, or it can be an enduring power of attorney that will allow the attorney to deal with the grantor’s finances in the event grantor becomes incapacitated. Representation Agreements (BC) The purpose of Representation Agreement is to provide a mechanism for adults to arrange in advance how, when and by whom, decisions will be made if they become incapable of making such decisions independently about their: Health care; Personal care; Financial affairs; and/or Any other matters. Execution of such agreement avoids the need for the court to appoint such a representative, who may not be a person the now incapable adult would have chosen and who may not deal with the matters the way the adult would have wanted. Protection of the Grantor The Representation Agreement provides a much greater degree of protection then the POA to the adult, who gives the power to make decisions on his behalf to other people. While the Power of Attorney Act only imposes age limitation: the attorney must be the age of majority, which is 19 years old. The Representation Agreement Act sets out categories of persons who cannot be a representative, provides mechanisms for monitoring of the representative, both, monitors and representatives having standard of care and liability imposed on them. There is a mechanism for initiating investigation into the acts of the representative; it can be initiated by anyone by application to the Public Guardian and Trustee office, which will investigate, make decision and take action. Thus, it is much harder to ensure that the attorneys are not abusing the powers given to them under the POA in the event the grantor is not in a position to control the attorney by reason of incapacity or poor health as compared to ensuring that is not done by the representatives appointed under the Representation Agreement. MEMORANDUM To: General; Estate planning From: Alina Nikolaeva File: Unassigned Date: February 13, 2014 Re: Estate Planning tools - Wills ________________________________________________________________________ Estate Planning Tools - I The reasons for estate planning are many. Some of them are the ability to provide for the loved ones, the ability to pass specific assets for the specific purposes and to the specific persons, means to protect yourself from possible abuses by relatives or from absence of such relatives to take care of a person when he or she is older, to protect the assets, tax savings and deferrals, confidentiality. The estate planning tools include wills that may distribute the assets directly and immediately or create testamentary trusts into the future or do both, inter vivos trusts for the benefit of beneficiaries chosen by settlor or for the settlor’s own exclusive benefit, different types of the ownership of the property (such as joint tenancy or tenants in common). The ways are numerous with their benefits and drawbacks, suitability of each depends on personal circumstances of the individual. Also, lack of planning may lead to depletion of the assets. For example, all assets will become that of the estate and will be subject to probate fees. That can be avoided by dealing with some of the assets in a way that they do not become a part of the estate. For example, it is usually beneficial to separate life insurance from the rest of the estate. It can be done either by appointing beneficiaries directly in the life insurance policy or by an insurance declaration. This way the insurance proceeds do not become a part of the estate and, thus, avoid probate fees. Another example is to have separate wills for different types of property: transmission of private company shares in British Columbia (“BC”) does not require a probate, thus, probate fees would be avoided by putting those into a separate will. Multiple wills should be drafted carefully, so that they are not combined into one. Wills In order to prepare a will a person need: To choose an executor and an alternative executor (in case the first choice does not happen), a person who will be administering the will; To decide who the beneficiaries will be; and To decide what portion of the estate should go to which beneficiary. A will must be witnessed by 2 persons, who are not beneficiaries under it. It is prudent to review the will at least every 5 years as circumstances change, as well as the law. Benefits Control over the distribution of the estate; Tax planning and optimization. If a person dies intestate, his or her assets will be distributed according to the intestacy rules that were discussed in previous posts. Additionally, before that distribution can be done, beneficiaries will have to apply to court for letters of administration to appoint a person who will distribute the assets. By making a will a testator appoints an executor and ensures that his or her assets will go to intended recipients, in the amounts the testator thinks fit and at the times the testator wishes. A person may have multiple wills in order to deal with different types of assets or assets located in a different jurisdictions. A will becomes an even more important documents if a testator has minor children as it allows to name guardians for the children and to determine how the estate will be administered to take care of them and when and in what shares it will be distributed to them. Tax planning includes passing the assets to the spouse, putting certain assets in a separate wills, dealing with assets outside the will. Some of these techniques provide for tax deferral, some for probate avoidance and all... --- > Unlock the power of Reversionary Trusts with Granville Law Group. Learn how to effectively manage your assets and avoid common tax pitfalls, ensuring a smooth transfer of wealth. Explore strategies to maintain control and safeguard your estate's future. Get expert advice today! - Published: 2021-11-07 - Modified: 2024-03-19 - URL: https://granvillelaw.com/reversionary-trusts/ - Categories: blog Reversionary Trusts Trusts are meant to hold property for the benefit of someone (beneficiary) other than the person who put that property in the trust (settlor). So, from the moment a settlor transfers an asset into the trust, this asset belongs to the trust and no longer belongs to the settlor. If the settlor has some ability to get the property back as a beneficiary, or to control the property as a trustee, section 75(2) of the Income Tax Act will attribute any income, gains or losses from that asset back to the settlor. From a tax perspective, it is as if the asset was never transferred at all. It is possible to undo the income attribution damage by removing settlor as a beneficiary or adding more trustees. But, capital attribution cannot be avoided once section 75(2) invoked at any time during existence of the trust, the trust loses its roll-out at cost ability, except back to the settlor. For example, if an asset went into the trust at $50,000 (cost), and now worth $100,000 (fair market value): Section 75(2) was invoked Section 75(2) never invoked · When asset comes out, the trust has to report $50,000 gain; · Gain is attributed back to settlor, who pays the tax; · Beneficiary acquires the asset at the fair market value of $100,000. · Trust can transfer the asset out at the $50,000 cost base; · Beneficiary gets the asset at $50,000 cost and doesn’t pay tax until the asset is sold; · If beneficiary sells the asset when it is worth $150,000, beneficiary pays the tax at that time on the entire gain of $100,000. To avoid application of section 75(2) it is best for a person to settle a trust and then have no further involvement with it. However, that is not always possible. The settlor-trustee’s control over the asset shall be limited to the extent that the settlor cannot revert it to himself. Multiple trustees: A person cannot both settle and be the sole trustee of a trust without invoking 75(2). If settlor wants to play both roles, there must be at least two other trustees and majority shall rule. That way, the settlor-trustee does not have a controlling interest and does not have a veto right. If a co-trustee dies, resigns or becomes incapacitated someone else should be appointed to automatically replace that co-trustee. Loan the property at prescribed interest - If a trust beneficiary wants to contribute property to it, s/he can loan property at fair market value or trust shall obtain a bank loan to purchase this property, so that the beneficiary does not contribute the funds that are used to buy the property. Sell the property to the trust at fair market value - Section 75(2) can be avoided if a settlor sells property to the trust. But, it’s important to make sure the sale doesn’t look like a gift, because that would invoke 75(2). The sale must be at fair market value, so going through a valuation process is usually the safest. If CRA determines the amount unreasonable, it could argue the settlor invoked 75(2). Don’t contribute later - Beneficiaries may inadvertently contribute to a trust years after it was created, so it is important for them to remain vigilant. For example, a mother sets up a trust for her children and, 10 years later, all the children happen to add property to the trust, those children would be treated as if they were settlors for tax purposes, triggering 75(2). --- > Maximize your estate planning with Granville Law Group's insights on using trusts. Explore over 50 types of trusts, understand their unique benefits, and learn how to protect assets, ensure privacy, and optimize tax planning. Discover how family trusts can be a game-changer in managing your wealth. - Published: 2021-10-14 - Modified: 2024-03-19 - URL: https://granvillelaw.com/use-of-trusts-general-2019/ - Categories: blog Use of family trusts The Income Tax Act (ITA) provides for over 50 different types of trusts. Each type is used for different purposes and for different circumstances. Different rules apply for settlement and administration of different types of trusts. This post discusses only inter vivos family trusts. A family (inter vivos) trust is a very common method of holding and dealing with family assets. A trust can hold assets, manage them, invest, have bank accounts and carry on business. A trust is established when a person (called the settlor) transfers property (called the trust property) to another person (called the trustee) to hold for the benefit of one or more persons (called the beneficiaries). Once the settlor has given the property to the trustee, the settlor no longer owns that property and usually has no ongoing involvement or liability with the trust. The trustee is then responsible for the custodianship of the trust property and has an ongoing obligation to administer the trust in accordance with the terms as set out in the trust deed, which is a contract between the settlor and the trustee. A trust can be used to achieve a number of objectives, including asset protection, will substitute within estate planning and tax planning. Confidentiality is a good reason as well, but due to the coming changes to disclosure requirements this benefit will diminish. Asset Protection The trust is used when a beneficiary does not want to or cannot manage assets. It is used for the protection of the beneficiaries. In a trust where the benefits are up to the discretion of the trustee, the beneficiaries have no right to the assets, which can only be distributed to them at the discretion of the trustee. If there is a claim by a creditor against a beneficiary, they can negotiate a settlement showing they have no right to trust assets. Asset protection planning is a legitimate form of wealth preservation. Confidentiality As of today, the assets, terms and identities of beneficiaries are confidential, other than in regard to tax filing with Canada Revenue Agency (CRA) or, depending on the province, registration with the Land Title Office should the trust be a registered owner of real estate. Currently filings with the CRA are not especially onerous in terms of the information that needs to be disclosed; however, requirement for disclosure of information for family trusts, subject to limited exemptions, will be changing for tax years ending after December 31, 2021 with the first reports due on March 30, 2022. This report will have to disclose the name, address, date of birth, residence and SIN for each trustee, each beneficiary and each settlor. Failure to file such return will attract penalties. Will substitute A trust is often used to hold an asset that is used by one beneficiary during their lifetime and would pass to another person upon death of that beneficiary. When the lifetime beneficiary dies, assets of the trust do not become a part of that beneficiary’s estate and is not probated, which avoids probate fees and delays in distribution. Because the asset does not pass under the will, there will be no will variation challenges. The assets’ management also will not be disrupted and will continue its normal course. Tax – selected rules and continuing amendments Filing tax returns - the trustee is required to file a T3 trust information and income tax return within ninety (90) days of the end of each calendar year: Currently CRA does not require the return to be filed if: i) the trust’s income does not exceed $500. 00; ii) the trust’s income of less than $100. 00 is designated, paid or payable to any single beneficiary; iii) none of the income is taxable in the trust; and iv) none of the income is allocated to a non-resident beneficiary; New disclosure requirements – The current policy will be changing for tax years ending after December 31, 2022; Deemed Dispositions - the trust will be deemed to dispose of all of the capital property every 21 years following the date of its settlement. As a result, any accrued capital gains will be realized and taxed. The trustees should consider possibility of a distribution of the assets to the beneficiaries at cost (rollover) to avoid the tax; Non-Resident beneficiaries- if any of the beneficiaries cease to be residents of Canada, taxation and distribution of funds will be more complicated; withholding and other tax may be applicable, especially if trust holds real estate; Taxation of trusts: At the trust level - under the ITA the trust’s income is taxable in the hands of the trust at the flat highest tax rate applicable to the individuals; At the beneficiary’s level – the trust can distribute its income and/or capital to the beneficiaries. Capital distributions are tax free. If the income is distributed to the beneficiaries, it will be deductible to the trust and taxable in the hands of these beneficiaries at their marginal tax rates, which are, presumably, lower. Kiddie Tax (under18) and TOSI (18 and over) The “kiddie tax” is a set of special rules that subjects income received by individuals under the age of 18 from a business carried on by a related person to the highest marginal tax rate, restricting income splitting by business running parents with their kids under 18; Tax on split income (TOSI) extends application of special rules to individuals 18 and older subjecting income received by them from related business to the highest marginal tax rate, unless specifically exempted. This further restricts income splitting between persons running the business and their families. Amendments 2015-2019 One of the main benefits of the trust is that it allows income to be taxed in the hands of low rate beneficiaries. The extent of that benefit has decreased over the last few years due to the extensive changes of the rules; The 2016 amendments resulted in personal trusts no longer able to claim principal residence exemption. That exemption is now only... --- > Estate Planning: Discover the 7 key reasons to make an estate plan with Granville Law Group. Learn how to protect your assets, minimize taxes, and ensure your family's future. Explore strategies for wills, powers of attorney, and trusts. Start planning today for peace of mind tomorrow." - Published: 2021-09-15 - Modified: 2024-03-19 - URL: https://granvillelaw.com/estate-planning-reposted-july-6-2021-docx/ - Categories: blog 7 Reasons you should make an estate plan An estate planning is not only for the rich and not only about dying and what you are leaving behind – it’s about living the life that lies ahead knowing you took care of your family, friends and finances. A well-executed estate plan creates the peace of mind and financial security to fully enjoy life. A well-executed estate plan will enable you to choose who controls your finances and assets if you become mentally incapacitated or after you die, and it will go a long way towards quelling any family strife and ensuring that your assets are handled in the way that you intend them to be. If you want your assets and your loved ones protected when you no longer can do it, you will need an estate plan. Without one, your heirs could face huge tax burdens and the courts could designate how your assets are divided, or even who gets your children. An estate plan can be done through the use of a will, beneficiary designations or insurance declarations for insurance policies, beneficiary designations in RRSPs or TFSAs, or through trusts. An estate plan ensures that: your assets will not go to the Crown; your assets are distributed pursuant to your wishes; distribution is tax effective; and your beneficiaries are protected (appointment of guardians and establishing trusts for minors). You should consider having at least a will for distribution of your assets whatever they are, small or large; a Power of Attorney to enable someone you trust to deal with your finances when you cannot; a Representation Agreement to enable someone you trust to make health and living arrangement decisions for you when you cannot. And perhaps a Living Will, if you cannot stand the thought of being alive because machines do the work instead of your body. you will die Naturally, being dead, you will no longer be concerned with your assets, but your loved ones will need those assets to maintain their lives. Losing you will be hard enough, losing your support, financial, personal, physical, will add to that loss. Having a plan will lessen their burden and knowing that you will be taking care of them even after you die will bring you some peace of mind. minimize Taxes and fees Estate planning will entail an inventory of your assets and decisions on how you wish for these assets to be held and distributed. There are usually a few options that can achieve your goals. There are always pros and cons, benefits and costs to these few options. And it will require analysis to come to the option that suits you best. Minimization of taxes and other fees that may be payable upon your death is one of many factors that should be considered. Probate fees in British Columbia are calculated, generally, at 1,4% of the value of the estate. There is no cap, so this can be a significant amount and planning to limit probate fees is important. If planned properly, certain assets can pass outside your estate and avoid probate fees, such as assets held in an RRSP or a life insurance policy with named beneficiaries. You should always name beneficiaries to avoid such assets as RRSP and life insurance to be probated and subjected to probate fees, thus, depleting your estate. Another way for your assets to pass outside your estate is to hold them in joint tenancy or in trusts. Real estate, for example can be transferred prior to your death to reduce or eliminate probate tax. However, while making a decision on property transfers the property transfer tax (“PTT”) that applies at the time the legal ownership is transferred shall be considered. The PTT is paid at a rate of 1% on the first $200,000 of the fair market value, 2% on the value from $200,000 to $2,000,000 and 3% thereafter. Depending on the value of the property and other circumstances it may not be feasible to pay the PTT to avoid the probate tax at 1. 4%. Also, transfer of title can result in income taxes. The income tax can be deferred by creating an alter ego or joint partner trust once you are 65 years old. Then you can roll your assets income tax free into such a trust. However, if your asset is real estate, PTT will remain. Also, if that real estate you transfer into a trust is your principal residence, rolling it into an inter vivos trust will cause a loss of principal residence exemption from that time forward. However, if your roll your principal residence into a joint partner or alter ego trust, the exemption is still available. In addition to having assets pass outside your will and not be subject to probate fees, another way to minimize probate fees is through the use of multiple wills. Each will will create a trust, but only one trust can be taxed at marginal rates with the rest being taxed at the highest marginal rate for individual. Still, multiple wills are a good tool when some of the assets require a will to be passed but do not require for that will to be probated. Estate planning is an intricate puzzle, pros and cons, a spider web – if pulled at one corner, will change the entire design. A puzzle that, if properly solved, can provide great benefits. Decide who gets your children If you have children who are minors, then in your will you can name who you would like to look after them if you die. Of course no one is better then you, not even close. But some people are better than the others or Public Guardian and Trustee. Even if you have the best of friends, it is not an easy decision, but at least it will be your choice and someone you know and hopefully trust. While the guardianship appointment you make in your will is not binding on the courts (as... --- > Plan your departure from Canada with precision using Granville Law Group's expert advice. Understand the tax implications, residency determinations, and crucial steps to ensure a smooth transition. Make informed decisions to optimize your tax position and secure your financial future. - Published: 2021-08-12 - Modified: 2024-03-19 - URL: https://granvillelaw.com/timing-of-departure-from-canada/ - Categories: blog Timing of Departure from Canada There is a number of Canadian income tax rules that should be considered and their consequences optimized to make emigration from Canada as economically effective as possible from the tax perspective. First it must be established that an individual became a non-resident. Termination of Canadian Residence Residency determination was discussed in detail in another post. I will only mention that it is not always a straight forward process, depends on many factors and is a question of fact and law. Actions and intentions of the individual are very important. For example, if the emigrating individual's return to Canada is foreseen before his or her departure, CRA will conclude that the individual never ceased to be a resident of Canada. An individual can make the occasional return visits for business or personal reasons but if visits are on a regular basis then this may indicate that the individual continues to be a resident of Canada. If the individual has been absent for less than 2 years, it may be presumed that s/he has retained Canadian residence unless all ties to Canada have been severed. Some of the steps to take to be considered a non-resident of Canada include: Inform the banks of the change in residence and provide a foreign address; Inform Canadian remitters of income, such as mutual funds and securities brokers to ensure that they withhold tax on payments of certain types of income, including Canadian Registered Retirement Savings Plan ("RRSP") and Canadian Registered Retirement Income Fund ("RRIF") accounts; Advise social clubs and professional associations of the change of status from a resident member to a non-resident member or have them discontinue the memberships if they don't allow non-resident members; Ensure that a residence is not available in Canada for personal use during the period of non-residence by either selling or leasing the home; Cancel provincial health care coverage. The date of departure is generally the latest of: The date the individual leaves Canada; The date the individual’s spouse/dependents leave Canada; or The date the individual becomes a resident of a country to which he or she is immigrating. Hence, if the individual is a resident elsewhere already, the departure day may be the date the individual flying out of Canada, subject to the statement immediately above. Once a taxpayer decides to emigrate and is about to do all the steps to establish non-residency various obligations under the Canadian Income Tax Act (ITA) should be considered. Canada's taxation system is based on residence. Residents of Canada are subject to taxation on their worldwide income while non-residents are only subject to taxation on certain types of Canadian source income. When an individual ceases to be a resident, the ITA taxes the individual on all his or her income earned up to the date that residence terminates (date of departure), especially the income that will not be taxable once the individual becomes a non-resident. This tax is referred to as the "departure tax" and was discussed in another post. Year of Emigration Individuals who leave Canada permanently before the year end are considered to be part year residents of Canada in the year this change occurs. That income and taxes on income are calculated differently for resident portion of the year – worldwide income less all available deductions, some of which may be prorated; and non-resident part of that year – income earned in Canada less some deductions, some of which may be prorated. Based on the emigrant’s type of income and assets the date of departure may be very important. There are also elections that may be beneficial for the departing taxpayer that must be made within a certain time limit. Here are some examples where one may consider his or her assets and whether to dispose of them before departure, availability of certain assets before and after departure and decide whether to utilize them before leaving. These considerations may determine the departure date as dealing with some of them may take time for planning and implementation. Capital Gains Exemption The capital gains exemption is available for the period of residence, provided the emigrant was a resident of Canada throughout the immediately preceding year. Personal Amounts In determining each personal tax credit for the period of residence, only the following personal credit amounts may be claimed to the extent they are considered applicable to the period of residence. As a practical matter, CRA interprets this to mean they are pro rated for the period of residence. For example: Basic personal amount; Age amount; Dependent amount; Disability amount; Disability amount transferred to relative; Unused credits transferred from a spouse; Unused tuition/education amounts transferred from child. The following personal amounts are wholly available for the period of non-residence to the extent they are related to that period: Charitable donations; Tuition fees for the emigrant, if they qualify under Canadian rules; Disability amount for the emigrant; CPP contributions; EI premiums; All other personal amounts may be deducted if at least 90% of world income for the calendar year is included on the return, no matter how long the period of non-residence. Medical expenses Medical expenses paid in any twelve month period ending between January 1 and the date of non-residence may be claimed, except expenses already deducted in the previous year may not be claimed. The claim cannot include medical expenses paid after the date of non-residence, even if they were incurred prior to that date. Loss Carryovers While a resident of Canada, non-capital losses and net capital losses may be deducted, subject to limitations. Such losses may be carried over to other years of residency within normal carryover period limits; Losses from a business carried on in Canada can be carried over into periods of non-residence; The emigrant cannot carry over losses incurred in the resident portion of the year to the period of non-residence of the same year. Election under Section 217 for non-residents Generally the following amounts are subject to a flat withholding tax rate... --- > Navigate the complexities of Canada's departure tax with Granville Law Group. Learn about deemed dispositions, tax deferral options, and important deadlines to ensure a smooth transition when leaving Canada. Discover how to protect your assets and minimize tax liabilities. Get expert guidance today! - Published: 2021-07-12 - Modified: 2024-03-19 - URL: https://granvillelaw.com/departure-tax/ - Categories: blog Departure tax Deemed dispositions When a person is ceasing to be a resident of Canada, a person is deemed to have disposed of certain types of property at their fair market value (FMV) when leaving Canada and to have immediately reacquired them for the same amount. Deemed disposition applies to most properties. Some of the exceptions are: Canadian real or immovable property, Canadian resource property, and timber resource property (it is possible to elect to declare a deemed disposition); Canadian business property (including inventory) if the business is carried on through a permanent establishment in Canada (it is possible to elect to declare a deemed disposition); Pensions and similar rights, including registered retirement savings plans (RRSPs), pooled registered pension plans (PRPPs), registered retirement income funds (RRIFs), registered education savings plans (RESPs), registered disability savings plans (RDSPs), tax-free savings accounts (TFSAs), and deferred profit-sharing plans (DPSPs); Rights to certain benefits under employee profit-sharing plans, employee benefit plans, employee trusts, employee life and health trusts, and salary deferral arrangements; Certain rights or interests in a trust; Property owned when last became a resident of Canada, or property inherited after last became a resident of Canada, if a person was a resident of Canada for 60 months or less during the 10-year period before emigrating; Employee security options subject to Canadian tax; and Interests in life insurance policies in Canada (other than segregated fund policies). The shares of Canadian corporations are not listed as excluded properties under section 128. 1(4), thus, they will be subject to deemed disposition and any resulting gain will be taxable. Since the time of disposition is before the time the individual becomes a non-resident of Canada, the enhanced capital gain exemption will be available, provided the shares qualify and the lifetime exemption limit has not been exhausted previously. On the tax return (due on April 30 the year following the departure) a person has to report the capital gain or capital loss that results from the deemed disposition. List of properties If the fair market value of all the property a person owned when left Canada is more than $25,000, the person must complete Form T1161, List of Properties by an Emigrant of Canada, to list all of the properties inside and outside Canada and attach it to the tax return. Excluded from the list is personal-use property valued at less than $10,000. Examples of personal-use properties are: clothing; household goods; and cars. April 30 of the year following the year of departure is the filing due date. The penalty for failing to file Form T1161 by the due date is $25 per day it is late with a maximum penalty of $2,500. Deferring the tax owing A departing taxpayer can elect to defer the payment of tax on income relating to the deemed disposition of property, regardless of the amount. A departing taxpayer would then pay the tax when the property is disposed of. If such an election is made, interest does not start to accrue on the amount secured until such time as the amount becomes unsecured (the property is disposed). To make this election, a person must complete Form T1244, Election, Under Subsection 220(4. 5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property. The election must be made on or before April 30 of the year following the departure. If the amount of federal tax owing from the deemed disposition of property is more than $14,500, a departing taxpayer must provide an adequate security acceptable to the CRA to cover the amount. A security to cover any applicable provincial or territorial tax payable may also be required. A departing taxpayer must contact CRA as soon as possible to make acceptable arrangements before filing due date. The Income Tax Act does not actually define “adequate security”. It is best to contact CRA for assistance in determining the amount of adequate security. 104(1) 248(1) 248(3) --- > Safeguard your innovations with Granville Law Group's guide to intellectual property protection. Understand the importance of securing copyrights, trademarks, patents, and trade secrets in business transactions. Ensure the enforceability of your rights against third parties and protect the value of your creations. Explore our expert strategies for robust intellectual property management. - Published: 2021-06-10 - Modified: 2024-03-19 - URL: https://granvillelaw.com/protection-of-intellectual-property/ - Categories: blog Ownership of Intellectual Property The issue of intellectual property has recently came up in a few business sale and purchase files, so that I had to look into this and now want to share these basic rules with you. If you are the purchaser in a commercial transaction and intellectual property is being acquired, it is imperative for you to secure proper transfers of intellectual property rights in order for those rights to be enforceable against third parties so that you can protect its value. There are various types of intellectual property, the main of which are: Copyright; Trade-marks; Patents; and Trade secrets. Copyright Copyright arises automatically upon creation of a work and the author is the first owner of the work, thus, determination who is the author is essential. Author is an Employee Under the Copyright Act the employer is deemed to be the first owner of the work created in a course of employment by an employee. Author is Independent Contractor There is no such deeming provision for the work created by independent consultants. If there is no term stating to whom the work belongs in the agreement between the person for whom the work is created and independent consultant who created the work, the independent contractors retain copyright in the works they create, even where the independent contractors receive consideration they agreed to for creation of the work. Thus, there must be an agreement that states whom the work created pursuant to this agreement belongs to or a copyright assignment agreement. Copyright Assignment Having said that, it is recommended that persons for whom the work is created obtain proper transfers of copyright from all authors of a work, including employees. The burden of proving ownership rests with the entity asserting the right, and proper chain of title is critical to asserting and enforcing copyright against third parties. In order for an assignment or grant of interest in copyright to be valid, it must be in writing and signed by the owner of the right or an authorized agent. Since an exclusive licence in a copyright is deemed by the Copyright Act to constitute a grant of interest, all such licences must be recorded in writing. Moral Rights Waiver Further, the transfer of ownership in a work in which copyright subsists (such as software) does not, in itself, constitute an assignment of the copyright in that work or a waiver of the moral rights of the author. Moral rights include rights of attribution and integrity of the work, and such rights cannot be assigned to a third party but may be expressly waived by the author. Trade-marks Trade-marks (“TM”) can be highly valuable assets of a company, particularly where significant reputation and goodwill has been acquired in the marketplace in connection with a particular brand. TM rights arise through use of the mark and can be registered or unregistered. Registration Protection Registration confers certain legal advantages, including the exclusive right of the owner to use the TM throughout Canada and the right to restrict use of its TM in a manner that is likely to depreciate the value of the goodwill attaching to it. Common Law Protection Unregistered trade-marks are protected by the common law through the tort of passing off, but are limited to the geographical area where goodwill has been established. Patents The same as with copyright of work created by independent contractors, ownership of invention must be assigned to a person engaging the independent contractor to create it otherwise an independent contractor will own it. Unlike with copyright of work made in the course of employment, inventions made by employees, are not presumed to be owned by their employers. Assignment by Employees and Independent Contractors In order to avoid ownership disputes and requirement to satisfy the courts that, among other things, the employee was hired specifically for the purpose of innovating, the employers are advised to have proper written assignments in place with the employees and contractors, for all intellectual property created by them. Assignment of patent rights must be done in writing and accompanied by an affidavit of execution signed by a witness. Such an assignment should also be recorded with CIPO, as a registered assignment takes precedence over any previous unregistered assignments. Trade Secrets Trade secrets or know-how function to give information holders an advantage over their competitors, whether it be commercial, technical, or financial in nature. The pillar of trade secrets is a fiduciary duty of confidentiality owed by the receiver of such information. The importance of trade secrets has been recognized by the courts who have granted protection against misuse or unauthorized disclosure of trade secrets if the information was communicated in confidence and it had the quality of confidence at the time of disclosure. Should trade secrets be shared for commercial or developmental purposes, it is advisable that the holders secure the parameters of their scope and use by contract. --- > Master the due diligence process with Granville Law Group. Discover key insights for acquiring a corporation, including corporate documents, material contracts, litigation, employee relations, financial information, property/assets, taxation, and insurance. Ensure a thorough evaluation and informed decision-making for a successful acquisition. - Published: 2021-05-15 - Modified: 2024-03-19 - URL: https://granvillelaw.com/due-diligence-acquiring-corporation/ - Categories: blog Acquiring Corporation - Due Diligence In connection with a potential acquisition transaction, the following materials or information relating to the target company and any subsidiaries (together, the "Company") are typically requested. (A) Corporate Documents (Minute Book) of the Company (1) Articles of Incorporation and all amendments; (2) Bylaws and all amendments; (3) Minutes of all Board of Directors, committee and shareholders meetings and all consents to actions without meeting; (4) Most recently obtained good standing certificates for all jurisdictions where the Company is qualified to do business; (B) Material Contracts and Agreements (1) List of banks or other lenders with whom Company has a financial relationship (briefly describe nature of relationship - lines of credit, equipment lessor, etc. ); (2) Credit agreements, debt instruments, security agreements, mortgages, financial or performance guaranties, indemnifications, liens, equipment leases or other agreements evidencing outstanding loans to which the Company is a party or was a party within the past two years; (3) Any other material contracts; (C) Litigation (1) Copies of any pleadings or correspondence for pending or prior lawsuits involving the Company or the Founders. (2) Summary of disputes with suppliers, competitors, or customers; (3) Correspondence with auditor or accountant regarding threatened or pending litigation, assessment or claims; (D) Employees and Related Parties (1) A management organization chart and biographical information; (2) Summary of any labor disputes; (3) Correspondence or notes concerning pending or threatened labor stoppage; (4) All employment and consulting agreements, loan agreements and documents relating to other transactions with officers, directors, key employees and related parties; (6) All compensation paid to officers, directors and key employees for most recent fiscal year showing separately salary, bonuses and non-cash compensation (i. e. use of cars, property, etc. ); (7) Summary of employee benefits and copies of any pension, profit sharing, deferred compensation and retirement plans; (E) Financial Information (1) Financial statements since inception (unaudited if audited financials are unavailable); (2) Quarterly income statements for the last two years and the current year (to date); (3) Financial or operating budgets or projections; (4) Business plan and other documents describing the current and/or expected business of the Company including all material marketing studies, consulting studies or reports prepared by the Company; (F) Property/Assets (1) List of real and material personal property owned by the Company; (2) Sufficiency of assets – condition; (2) Documents of title, mortgages, deeds of trust and security agreements pertaining to the properties listed in (1) above; (3) All outstanding leases with an original term greater than one year for real and personal property to which the Company is either a lessor or lessee; (4) Documents pertaining to proprietary technology developed/owned by the Company, including any copyright or patent filings. This will also include information confirming that the Company's systems, software and technology is owned solely by the Company and does not infringe on any other party's rights. (G) Taxation (1) Any notice of assessment; (2) Income tax returns for the last three years; (3) Evidence of Company being current on sales tax, payroll, and other tax payments; (I) Insurance and Liability (1) Schedule or copies of all material insurance policies of the Company covering property, liabilities and operations, including product liabilities; (2) Schedule of any other insurance policies in force; (3) All other relevant documents pertaining to the Company's insurance and liability exposure, including special reserve funds and accounts. Searches WCB Clearance letter PPSA search Court search Corporate search (good standing) Office of the Superintendent of Bankruptcy search Additional searched and consents to perform them: CRA – Income tax; CRA – GST; CRA – Employee remittances; Employment Standards Branch – outstanding claims --- > Master the due diligence process for asset acquisition with Granville Law Group. Learn the essentials, from corporate documents to taxation, ensuring a well-informed purchase. Navigate complex transactions with confidence and protect your investment. - Published: 2021-04-15 - Modified: 2024-03-19 - URL: https://granvillelaw.com/due-diligence-acquiring-asset/ - Categories: blog Asset Acquisition- Due Diligence Business report with magnifying glass, smartphone, calculator and pen In connection with a potential acquisition transaction, the following materials or information relating to the asset are typically requested: (A) Corporate Documents (Minute Book) of the Company (1) Articles of Incorporation and all amendments; (2) Bylaws and all amendments; (3) Minutes of all Board of Directors, committee and shareholders meetings and all consents to actions without meeting; (4) Most recently obtained good standing certificates for all jurisdictions where the Company is qualified to do business; (B) Litigation (1) Copies of any pleadings or correspondence for pending or prior lawsuits involving the Company or the Founders. (2) Summary of disputes with suppliers, competitors, or customers; (3) Correspondence with auditor or accountant regarding threatened or pending litigation, assessment or claims; (C) Employees and Related Parties (1) Summary of any labor disputes; (2) Correspondence or notes concerning pending or threatened labor stoppage; (3) All employment and consulting agreements, loan agreements and documents relating to other transactions with officers, directors, key employees and related parties; (4) information concerning Worker’s Compensation Board disputes; (D) Taxation (1) GST/PST tax returns for the last three years; (2) Evidence of Company being current on payroll, and other tax payments; Searches WCB Clearance letter Note: WCB usually invoice in arrears, thus, even though the Vendors is in good standing there usually will be a balance due after closing PPSA search Court search Corporate search (good standing) Additional searched and consents to perform them: CRA – GST; CRA – Employee remittances; Employment Standards Branch – outstanding claims Property tax search, if real estate --- > Learn where to keep your financial records, how long to retain them, and how to request early destruction permission with Granville Law Group. Ensure compliance with CRA regulations and protect your business from potential penalties. Discover essential record-keeping tips today. - Published: 2021-03-14 - Modified: 2024-03-19 - URL: https://granvillelaw.com/where-to-keep-your-records/ - Categories: blog Where to keep your records, for how long and how to request the permission to destroy them early Last blog listed all the financial records that are required to be kept by the CRA and persons that need to keep one. This blog will discuss where, how long and in what form such records must be kept. Where to keep your records You must keep records at your place of business or your residence in Canada, unless the Canada Revenue Agency (CRA) gives you written permission to keep them elsewhere. Note Records kept outside of Canada and accessed electronically from Canada are not considered to be records kept in Canada. The CRA will not give permission to keep records outside of Canada to: registered charities registered Canadian amateur athletic associations Canadian municipalities public bodies performing a function of government housing corporations resident of Canada and exempt from tax under Part 1 of the Income Tax Act For permission to keep records elsewhere, write to your tax service office. After reviewing your situation, the CRA will provide to you written permission. The CRA’s written permission will specify any terms and conditions. If the CRA gives you permission to keep your records outside of Canada, you must make them available upon request in Canada for review by the CRA. The CRA may give permission for you to keep your electronic records outside of Canada. If so, the CRA may accept copies if: the CRA is satisfied that the copies of the records are true copies they are made available to CRA officials in Canada in an electronic format readable by CRA software they show enough details to support the returns filed with the CRA But be wear – the copies must comply with the CRA technical standards, which are quite high. For more information on electronic record keeping, see: Information Circular IC05-1R1, electronic Record Keeping; and GST/HST Memorandum 15. 2, Computerized Records. If you keep your records on servers located outside Canada, you must access the servers or arrange for your staff to access the servers and provide the electronic system records required by CRA officials. How long to keep your records Generally, you must keep all required records and supporting documents for a period of six years from the end of the last tax year they relate to. The tax year: is the fiscal period for corporations is the calendar year for individuals varies for trusts based on the type The rules for the record retention period are similar under the following legislations: the Income Tax Act the Excise Tax Act (includes the GST/HST) the Employment Insurance Act the Canada Pension Plan the Excise Act, 2001 the Air Travellers Security Charge Act In some situations, you must retain your records for a different period of time. Below is a list of these situations, as well as the retention periods that apply to each of them: When your records and supporting documents concern long-term acquisitions and disposal of property, the share registry, or other historical information that would have an effect on the sale, liquidation or wind‑up of the business, you have to keep them indefinitely. If the CRA wants you to keep records for a period longer than six years, a CRA official will let you know how long to keep them either in person or by registered mail. If you file an income tax return late, you must keep your records for six years from the date you file that return. If you have not filed a GST/HST return for a reporting period that ended more than six years ago, you are still required to file the return and retain the records to support the amounts reported on the return. The six-year period for keeping GST/HST records generally begins after the last year when a record may be required for GST/HST reporting purposes. If you issue a tax adjustment note for GST/HST to a pension entity, you must keep the related records for six years from the day you issued the tax adjustment note. If you filed an objection or an appeal, you must keep all necessary records until the latest of the following dates: the date the objection or appeal is resolved; the date for filing any further appeal has passed; or the six-year record keeping period has passed. When a non-incorporated business or other organization ends, it must keep its records for six years from the end of the tax year in which the business or organization ended. When a corporation is dissolved, it must keep the following records for two years after the date of its dissolution: all records and supporting documents to verify its tax obligations and entitlements; and all other records that corporations have to keep. When corporations amalgamate or merge to create a new corporation, the new corporation must usually keep the business records of each of the amalgamated or merged corporations for six years from the end of the taxation year to which they relate. When you are the legal representative of a deceased taxpayer or trust, you can destroy the records after receiving a clearance certificate(s) to distribute property under your control. Notes To ask for a clearance certificate, fill out form TX19, Asking for a Clearance Certificate and send it to your tax services office. To ask for a clearance certificate for GST/HST registrants, fill out formGST352, Application for Clearance Certificate (under section 270 of the Excise Tax Act), and send it to your tax services office. When you are a registered qualified donee, you must keep donation receipt duplicates for two years from the end of the calendar year in which you received the donations. A registered charity or a registered Canadian amateur athletic association may have its registration revoked. If this happens, the organization has to keep all records and supporting documents including the other records that registered charities and registered Canadian amateur athletic associations have to keep for two years after the date the CRA revoked the registration.... --- > Discover the essential financial records you need to keep according to CRA requirements with Granville Law Group. Learn who is legally obligated to maintain records, from individuals to organizations, and ensure compliance with tax regulations. Protect your business and personal finances with expert guidance. - Published: 2021-02-11 - Modified: 2024-03-19 - URL: https://granvillelaw.com/what-records-and-who-has-to-keep-them/ - Categories: CRA, Estate Planning, Taxes What are records and who has to keep them? This note will list financial records that CRA requires to be kept and by whom. Next one will discuss where they should be kept and for how long. What are records? Records are organized accounting and financial documents that summarize your transactions and include the documents to support these transactions. These documents include: ledgers journals books charts tables financial statements statements of accounts income tax returns goods and services tax/harmonized sales tax (GST/HST) returns excise tax returns sales invoices purchase receipts vouchers contracts guarantees bank deposit slips bank statements cancelled cheques cash register slips credit card receipts work orders delivery slips working papers logbooks emails all correspondence that support your transactions Who has to keep records? Here is the list of those who by law have to keep records: persons who have to file a tax return persons carrying on a business or engaged in commercial activity persons who have to pay or collect taxes or other amounts such as payroll deductions and softwood lumber products export charge persons who have to file a goods and services tax/harmonized sales tax (GST/HST) return persons who apply for GST/HST refunds or rebates payroll service providers third-party record keepers trusts non-profit organizations registered agents of registered political parties official agents for candidates in a federal election universities colleges municipal corporations hospitals school authorities qualified donees such as: registered charities registered Canadian amateur athletic associations registered housing corporations resident in Canada that are exempt from tax under Part 1 of the Income Tax Act because of paragraph 149(1)(i) registered municipalities in Canada registered municipal or public bodies performing a function of government of Canada registered university outside Canada that is prescribed to be a university, the student body of which ordinarily includes students from Canada registered charitable organizations outside Canada to which Her Majesty in right of Canada has made a gift --- - Published: 2021-01-13 - Modified: 2022-11-15 - URL: https://granvillelaw.com/cews-audits/ - Categories: blog Canada Emergency Wage Subsidy (CEWS) audits The Canada Revenue Agency’s (CRA) audits seek to find and recover any amounts paid to CEWS recipients in excess of what they were entitled to under the program, whether the ineligible or inflated claims were made intentionally or inadvertently. The CEWS audit can result in the CEWS recipient being required to repay any ineligible amounts received plus interest and penalties. The CRA also will consider applying third-party penalties to representatives – such as accountants or tax preparers – who have filed incorrect claims on behalf of their clients. In addition to these potential civil penalties, if the CRA concludes that an ineligible or inflated claim was made fraudulently, it can initiate a criminal investigation which can lead to criminal charges and prosecutions. A person convicted of a criminal offence related to a fraudulent the CEWS claim can face additional fines on top of the civil penalties, and even the possibility of imprisonment. Third party representatives who have assisted clients in making fraudulent claims can also find themselves the targets of the CRA criminal investigation. Eligibility for the CEWS is based on lost revenues. The CRA’s review is focusing on the calculations of revenue and revenue reduction under the legislation. The process may be as simple as replying to a letter and providing supporting documentation or could involve extremely document-intensive queries. The requests for documents under subsection 231. 1(1) of the Income Tax Act (ITA) can be extensive: Documents from the minute books, including governance documents and resolutions relating to the CEWS claim, the shareholder register, information regarding all entities and businesses of the corporate group, and the agreements with respect of inter-company and employee loans/advances; Revenue details in respect of the 2019 and 2020 taxation years, including monthly sales report, sales and cash receipts journals, bank statements, adjusting entries, reconciliation of revenues and working papers detailing how qualifying revenues for CEWS were determined; Revenue information for purposes of computing the CEWS revenue decline percentages, including detailed working papers for the current and prior reference periods, the revenue recognition policy for all items included in revenues and supporting information with respect to qualifying period that were deemed to meet the revenue decline test; General payroll information, including a detailed version of the payroll journal by pay period and by employee and working papers reconciling payroll data on the CEWS application, manual calculation data for irregular pay periods, list of furloughed employees and dates, employment contracts for all employees and proof of payment to employees; Information relating to other subsidies and other government programs that impact the CEWS claim, namely the 10% Temporary Wage Subsidy and Work-sharing amount along with all supporting documentation related to amounts claimed; A signed copy of the Attestation filed with the CEWS application; Various information and documents regarding elections made on the CEWS application; Information on employees not getting paid for more than 14 days, on non-resident employees, on employees dealing at non-arm’s length with the employer and on independent contractors; and Exclusions from qualifying revenues with a detailed breakdown of the extraordinary items, revenues from non-resident related parties, revenues from non-arm’s length persons and government subsidies. In addition, the CRA may not provide a lot of time to provide all the information it is asking for. Sloppy reply may have significant consequences: An employer who is determined to not have met the eligibility requirements following the audit will have to reimburse the amounts paid under the CEWS, plus interest and possibly 25% penalty; An employer who has made a false or misleading statement in its application could be subject to fines and penalties totalling up to 275% of the amounts claimed; A person who certified the accuracy of an application that proves to be ineligible could personally incur a penalty of up to $100,000. Given the financial implications, employers who have applied for the CEWS should maintain their records to be prepared for a possible CRA audit. It is advisable to engage tax advisors to assist if that audit comes. --- - Published: 2020-12-20 - Modified: 2022-11-16 - URL: https://granvillelaw.com/trusts-new-filing-requirements/ - Categories: blog New Filing Requirements for Trusts Many Canadian trusts will soon have to face new enhanced reporting requirements. The new trust reporting rules apply to tax years ending after December 30, 2021 (i. e. effectively the rules apply to a trust’s tax year ending on December 31, 2021 and subsequent). Subsection 150(1) of the Act stipulates the tax return requirements and the filling dates for different categories of taxpayers, including trust. Subsection 150(1) provides that, subject to subsection 150(1. 1), a trust is to file an income tax return within 90 days of the end of the calendar year. The existing subsection 150(1. 1) sets out exemptions to subsection 150(1). Essentially, the exemptions provide when a tax return does not need to be filed pursuant to subsection 150(1). Very generally, under the existing subsection 150(1. 1), a personal trust does not need to file a tax return unless income from the trust property is subject to tax, and during the taxation year, the trust: has tax payable; is requested to file by the CRA; is resident in Canada and has either disposed of, or is deemed to have disposed of, a capital property or has a taxable capital gain (for example, a principal residence); is a non‐resident throughout the year, and has a taxable capital gain or has disposed of taxable Canadian property; is a deemed resident trust; holds property that is subject to subsection 75(2) of the Act; has provided a benefit of more than $100 to a beneficiary for upkeep, maintenance, or taxes for property maintained for the beneficiary's use; receives from the trust property any income, gain, or profit that is allocated to one or more beneficiaries, and the trust has: total income from all sources more than $500; income of more than $100 allocated to any single beneficiary; made a distribution of capital to one or more beneficiaries; or allocated any portion of the income to a non‐resident beneficiary. The 2018 Budget proposed to amend subsection 150(1. 1) to provide that the exemption for filing returns outlined in that subsection do not apply to an express trust (or for civil law purposes, a trust other than a trust that is established by law or by judgment), that is resident in Canada, unless the trust meets one of the exemptions outlined in the new paragraphs 150(1. 2)(a) to (n). While the term “express trusts” is not specifically defined in the draft legislation or the Act, it is commonly understood to mean the trust that arises from the explicit instructions of the settlor or testator. A “non‐express trust” is a trust that is imposed by courts such as a resulting trust or a constructive trust. New subsection 150(1. 2) of the Act requires that a trust that is resident in Canada, including trusts that are deemed resident in Canada under section 94 of the Act; and that is an express trust (or for civil law purposes a trust other than a trust that is established by a law or by judgment) file a tax return notwithstanding that they meet one of the exemptions for filing a tax return listed in subsection 150(1. 1) unless the trust meets one of the following exemptions: trusts that have been in existence for less than three months; trusts that hold assets with a fair market value that do not exceed $50,000 throughout the year, if the only assets held by the trust throughout the year are one or more of the following: cash; certain government debt obligations; a share, debt obligation or right listed on a designated stock exchange; a share of the capital stock of a mutual fund corporation; a unit of a mutual fund trust; and an interest in a related segregated fund (within the meaning assigned by paragraph 138 (1. 1)(a)); trusts that are required under the relevant laws of professional conduct or the laws of Canada or a province to hold funds for the purposes of an activity that is regulated under the rules of those laws. For example, a lawyer’s general trust account would be included but not specific client accounts; trusts that qualify as non‐profit organizations or registered charities; mutual fund trusts, segregated fund trust and master trusts; graduated rate estates; qualified disability trusts; employed life and health trusts; certain government funded trusts; trusts under or governed by a deferred profit sharing plan, a pooled register pension plan, registered disability savings plan, a registered pension plan, a registered retirement income fund, registered education savings plan or a registered retirement savings plan; and cemetery care trusts and trusts governed by an eligible funeral arrangement. Trusts that fail to report required information may face significant penalties of up to 5% of the highest total fair market value of all property held within the trust during the year. --- - Published: 2020-11-05 - Modified: 2022-11-15 - URL: https://granvillelaw.com/residency-determination/ - Categories: blog Residency Determination Due to COVID-19 application of some rules are suspended, some are modified, and some get temporary exceptions. Since governments are advising against travel, many people are not where they planned to be and that affects their residency, residency of their businesses and residency of their companies. The CRA recognizes that individuals who were present in Canada at the time that travel restrictions were imposed may have been unable to return to their country of tax residence. Accordingly, the CRA accepts that where an individual has remained in Canada solely because of travel restrictions, that factor alone will not suffice to satisfy the common-law test of residency. The CRA will take this position where an individual is usually a resident of another country to which he/she intends to return, and in fact does return to that country as soon as travel is possible. Determination of residency is the most fundamental to tax obligations of a person in Canada. It is also one of the most convoluted ones. There is, of course, no definition in the Income Tax Act (the “ITA”) and must be determined in each individual situation taking into consideration all the circumstances and intentions of the individual. A person can be a resident of Canada even if they are not a Canadian citizen or a landed immigrant. And a person who is a Canadian citizen may not be a Canadian resident for income tax purposes. Tax residency is different from immigration status of a person, tax residency determines individual’s Canadian tax obligations and has significant tax implications: tax residents of Canada are subject to tax on their worldwide income and tax non-residents of Canada are only subject to tax on income tied to Canadian sources. The term “resident” is not defined in the ITA, it must be determined in each individual situation based on all the facts of that situation. Determination is done by applying residential ties criteria developed by courts, certain deeming ITA sections and tie-breaker rules of the treaties. An individual can be: Ordinarily (factual) Resident (common law): an individual who meets the ordinary, dictionary definition of “resident”. The Supreme Court of Canada in Thomson v. M. N. R, 2 DTC 812 held that an individual “is ‘ordinarily resident’ in the place where in the settled routine of his life he regularly, normally or customarily lives”. One must examine the degree to which the taxpayer in mind and fact settles into, maintains or centralizes his ordinary mode of living, with its accessories in social relations, interests and conveniences, at or in the place of question. Materials factors include (a) past and present habits of life, (b) regularity and length of visits in the jurisdiction asserting residence, (c) ties with this jurisdiction, (d) ties elsewhere; and (e) permanence or otherwise of purposes of stays abroad; Deemed Resident (ITA): Under section 250(1) of the ITA, an individual who is not a factual resident may still be deemed to be a resident under certain circumstances; or Resident by international tax treaty (Treaty): a person can be a dual resident. This may require the person to report their worldwide income and pay tax on it in both countries. Canada has entered into numerous tax treaties with other countries to avoid double taxation. The rules in the treaties ensure that the person is only a resident of one of the countries. Common Law - Residential Ties Test Courts have considered numerous cases and developed criteria to be applied for the purposes of determination of residency in addition to the factors listed above in Ordinary Resident above. The residential ties of an individual that will almost always be significant residential ties for the purpose of determining residence status are the individual's: Home; Spouse; and Dependents Where an individual keeps a dwelling place in Canada/another country (whether owned or leased), available for his/her occupation, that dwelling place will be considered to be a significant residential tie. However, if an individual leases a dwelling place to a third party on arm's length terms and conditions, the Canada Revenue Agency (the “CRA”) will take into account all of the circumstances of the situation (including the relationship between the individual and the third party, the real estate market, and the purpose of the stay in Canada or abroad), and may not consider the dwelling place to be a significant residential tie with the country it is located in except when taken together with other residential ties. If an individual who is married leaves from or comes to Canada, but his or her spouse or common-law partner remains in the country of origin, then that spouse or common-law partner will usually be a significant residential tie with the country the spouse remains in. Similarly, if an individual with dependents leaves from or comes to Canada, but his or her dependents remain behind, then those dependents will usually be considered to be a significant residential tie with the country they are in. In addition, the CRA considers that where an individual entering Canada applies for and obtains landed immigrant status and provincial health coverage, these ties will usually constitute significant residential ties with Canada. Thus, except in exceptional circumstances, where landed immigrant status and provincial health coverage have been acquired, the individual will be determined to be resident in Canada. Generally, secondary residential ties must be looked at collectively in order to evaluate the significance of any one such tie, therefore, it would be unusual for a single secondary residential tie to be sufficient in and by itself to lead to a determination that an individual is factually resident in Canada. Secondary residential ties that will be taken into account in determining the residence status of an individual are: Personal property (such as furniture, clothing, automobiles and recreational vehicles); Social ties (such as memberships in Canadian recreational and religious organizations); Economic ties (such as employment and active involvement in a business, and bank accounts, retirement savings plans, credit cards, and securities accounts), Landed immigrant status or appropriate... --- - Published: 2020-10-07 - Modified: 2023-03-08 - URL: https://granvillelaw.com/restrictive-covenants/ - Categories: blog Employment Agreement - Restrictive Covenants Lately I had a lot of questions about what to do when it comes to restrictive covenants in the agreement signed with the employer. Questions about restrictions and how to deal with them always come up when employment ends or there are problems that may lead to its end and sometimes to litigation. This issue is also important when the business is being acquired/sold. Here are some basic rules. Most common restrictions in the employment agreements are: Confidentiality; Non-competition; and Non-Circumvention and Non-Solicitation. It is good to know in what circumstances and which of these restrictions are reasonable and can be enforced and which are not and can be ignored. Confidentiality Covenant Confidentiality covenants are the covenants forbidding a person to whom confidential information was disclosed to disclose such information to anyone else without permission. Such covenants commonly included in employment agreements. A breach of such covenant by the employee may result in termination of his or her employment, among other things. Senior executives and certain key employees may potentially also owe a fiduciary duty, which would make the duty of confidentiality more onerous. Under the common law parties to an agreement have a general and mutual duty of confidentiality even without it being in the written agreement; that duty extends to employees who are exposed to confidential information forbidding the employee to misuse such confidential information. The following three factors must be present in order to establish misuse (breach of confidentiality): The information must “have the necessary quality of confidence about it”; The information must have been imparted in circumstances introducing an obligation of confidence; and There must be an unauthorized use of that information to the detriment of the party communicating it. Despite the common law duty of confidentiality and possible fiduciary duties, employers routinely include confidentiality covenants into the employment agreements in order to establish the following: What constitutes confidential/proprietary information – a definition, which should not be overly broad; Scope of protection and permissible disclosure; Procedures for the handling of confidential information; Requirements for the return/destruction of information upon termination of employment; Duration of the confidentiality obligation; Appropriate remedy in the event that confidentiality is breached. Non-Competition Covenants Non-competition covenants are used in an effort to protect employer’s interests within the business area. A non-competition covenant precludes an employee from engaging in activities that compete with the business of the employer. In order to be enforceable the covenant must be reasonable. To establish reasonableness the courts will consider: Whether the employer has a legitimate proprietary interest to protect; Whether employer is providing sufficient work to the employee (for example, a part-time or an on-call employee cannot be restricted from working elsewhere); Geographic territory of the restriction (the larger the territory the more likely the covenant will be unenforceable); Activity that is restricted (the agreement cannot restrict all activities within business area, only the specific one to the employer’s business, for example, if the employer’s business is a Beauty SPA, the covenant cannot restrict employee from carrying on a business distributing skin care products); Time period of the restriction (the longer the time of restriction (2 years or more) the more likely the covenant will be struck). More often than not non-competition covenants are held unenforceable by courts as unnecessary restraint on trade. However, in a decision, Rhebergen v Creston Veterinary Clinic Ltd, 2014 BCCA 97, the court held as enforceable non-competition covenant, requiring a former employee to pay a certain amount in the event they began to compete with their former employer. Calculation of the amount was based on a formula that included certain costs, expenses of the former employer and estimation of the employer’s losses incurred as a result of competition. That restrictive covenant by demanding a payment for competing was aimed at inhibiting rather than prohibiting competition, which appears to be better liked by the court as compared to outright prohibition. Non-Solicitation and Non-Circumvention Covenants These covenants are used to protect the ideas, efforts and opportunities of the employer. It generally provides that during the term of the employment agreement an employee shall use employer’s information only for the purposes of furthering the employer’s business, not for the employee’s personal gain, which would be a detriment to the employer. In the event of termination the employee shall make no use of such employer’s information. These covenants permit competition, but prohibit employees to compete with their employer by soliciting business from or through the employer’s customers, suppliers, or other employees. Draft your contracts reasonable balancing both sides’ obligations, rights and needs. At the very least include severability clause, so that if any section is found unenforceable, the rest of the agreement stays intact. --- - Published: 2020-09-14 - Modified: 2022-11-21 - URL: https://granvillelaw.com/bcllp/ - Categories: blog British Columbia Limited Liability Partnership A partnership is the relation between persons carrying on a business in common with a view of profit. A partnership may exist simply because of the acts of the parties, except for limited partnership and limited liability partnership, which must be registered in order to be established. A limited liability partnership (“LLP”) in British Columbia (“BC”) (the “BC LLP”) must be formed pursuant to the Partnership Act, RSBC 1996, Chapter 348 (the “Act”) with a partnership agreement setting out the terms and conditions of the relationships of the partners of a BC LLP. Formation A BC LLP may be formed as business partnership or a specific professional partnership, provided the act regulating the profession authorizes such a form of carrying on the professional business and conditions set by such act are satisfied. A BC LLP does not exist until the registration statement is filed. Any action taken by partners will be seen as actions of the partners of the general partnership with no limited liability afforded to them. Thus, no actions should be taken before the registration statement is filed under the Act and acknowledgement of its receipt is received from the BC registrar. The first step in creating the BC LLP is to ensure its proposed name is approved by the registrar by filing the name approval request with the registrar. The filing fee for that request is $30. Upon approval of the requested name the registrar will provide the approval number. Name of the BC LLP must have the words “Limited Liability Partnership” as part of and at the end of its name. The next step is filing the registration statement. The registration statement must set out: Name and address of the individual filing the statement; Business name of the BC LLP (name approval number must be included); Mailing address of the BC LLP that is to be the registered office of the LLP after it is registered as such; If a professional partnership, indicate that fact and confirm that such a BC LLP is authorized by the acts administering the profession; A person filing the registration statement has approval of all other partners and a BC LLP’s agreement authorizes such filing by that person. Filing fees for the registration statement of $275 must be paid at the time of the filing. Once the registration statement is filed, an acknowledgement will be sent to the registered office of a LLP. Maintenance An LLP must have registered office in BC. A BC LLP must keep at its registered office an alphabetical list of partners, their names and addresses, this list must be made available to any person requesting access to it. An LLP must file annual reports with the registrar, filing fee is $35. It also must file with the registrar an amendment if any changes occur from the information set out on the registration statement, filing fee is $30. A BC LLP must file annual income tax statement under the Income Tax Act, RSC 1985, C. 1. Liability A BC LLP will be liable for any loss arising as a result of wrongful act or omission of any of its partners during the normal course of business. An LLP will also be liable for making good any loss arising from misapplication of funds received from a 3rd person in a course of business. In case of the LLP each partner is not severally and jointly liable. Generally and subject to a partnership agreement, a person who is a partner in a limited liability partnership is not personally liable for a partnership obligation to another person, to the partnership or another partner merely because that person is a partner. A limited partner is not relieved from personal liability for that partner’s own negligent or wrongful act or omission or for the same of another partner of an LLP if the limited partner knew about the act or omission and did not take steps as a reasonable person would to prevent them. The partner’s interest in the partnership property is not protected from claims against the partnership in respect of the partnership’s obligation. Personal liability of partners in a BC LLP is limited to their interest in a partnership similar to liability of corporate directors. Partners Partners in the BC LLP can be individuals or corporations. There are no specific requirements in regard to residency for the partners in the BC LLP. If the corporate partner is incorporated under the British Columbia Business Corporations Act it will not have residency requirements for the directors as well. Generally, partnership is not considered resident by the Canada Revenue Agency (the “CRA”); the individual partners may or may not be residents of Canada. Taxation Income of the BC LLP will be calculated on the partnership level and then profits and/or losses distributed to each partner according the partner’s interest in the LLP and pursuant to the LLP’s agreement. Eventually each partner’s share will be taxed at partner’s level at Federal and provincial tax rates for individuals. Pros Partner’s share of the losses from the business of the partnership may be offset against this partner’s other income. However, special consideration shall be given to expenses while calculating rental income/loss. Generally, any reasonable expenses incurred to earn rental income are deductible, provided the expectation of income is reasonable. There are current and capital expenditures. The cost of current expenses may be deducted in full in the year they were incurred. The capital expenses cannot be fully deducted in a year they were incurred; instead, they are deducted over a period of several years as capital cost allowance (“CCA”). The CCA can only be deducted against the income to the maximum extent of bringing the income to nil, but it cannot create a loss; Liability is limited to the extent of the limited partner’s interest in the LLP; No deemed disposition of the assets of the partnership on death of a partner, partner’s interest will be deemed disposed resulting in tax... --- - Published: 2019-11-15 - Modified: 2022-11-16 - URL: https://granvillelaw.com/taxpayer-bill-of-rights/ - Categories: blog TAXPAYER BILL OF RIGHTS Office of the tax ombudsman publishes rights that you have when dealing with Canada Revenue Agency (C RA). The Taxpayers' Ombudsman is responsible for ensuring that CRA respects the service rights outlined in the Taxpayer Bill of Rights. Rights indicated with * are the service rights upheld by the Taxpayers’ Ombudsman. You have the right to: Receive entitlements and to pay no more and no less than what is required by law; Service in both official languages; Privacy and confidentiality; A formal review and a subsequent appeal; Be treated by CRA professionally, courteously, and fairly*; Complete, accurate, clear, and timely information*; Unless otherwise provided by law, not to pay income tax amounts in dispute before you have had an impartial review; Have the law applied consistently; Lodge a service complaint and to be provided with an explanation of findings*; Have the costs of compliance taken into account when administering tax legislation*; Expect CRA to be accountable. * Relief from penalties and interest under tax legislation because of extraordinary circumstances; Expect CRA to publish its service standards and report annually*; Expect CRA to warn you about questionable tax schemes in a timely manner*; Be represented by a person of your choice*; Lodge a service complaint and request a formal review without fear of reprisal. The Office of the Taxpayers' Ombudsman (OTO) provides independent and impartial reviews of complaints about how CRA serves and treats taxpayers, and addresses systemic problems that affect many taxpayers. As a result of intervention by the Taxpayers' Ombudsman, in some instances CRA has issued apologies, released bank accounts they have seized, cancelled penalties, reviewed and changed their internal policies and procedures and ended their collections activities. --- - Published: 2019-08-12 - Modified: 2022-11-21 - URL: https://granvillelaw.com/tosi-steps/ - Categories: blog Tax on split income Any income from property received by a Specified Adult Individual (“SAI”) from a Related Business (“RB”) is a split income and is subject to tax on split income (“TOSI”) unless excluded. Determining whether amount is excluded from TOSI application: Is income received by the SAI from the RB? NO NO TOSI YES continue; Is income received by the SAI from a RB that is an Excluded Business? YES NO TOSI NO continue; If the SAI is aged between 18-24 and either: Contributed to the RB a property other than: Derived from property income of the Related Business; Borrowed under a loan; or Transferred from a related person? YES Arm’s Length Capital exclusion NO TOSI NO continue; Contributed to the RB and received a return at prescribed % (or reasonable, if capital earned in unrelated business) from that contribution? YES SAFE HARBOR exclusion NO TOSI NO continue; If the SAI is aged 25 and older and either: Holds 10% ownership of the RB (voting and value) and: Income of the RB is less than 90% from services; The RB is not a professional corporation; The RB is not a holding corp. of a professional corporation; YES EXCLUDED SHARES exclusion NO TOSI NO continue; Income from the RB represents a Reasonable Return for: Work performed; Property contributed; Risks assumed; All of the above compared to other workers in the Relate Business YES Reasonable Return exclusion NO TOSI NO continue; Is the SAI that received income from the RB a spouse of a 65 years old retired source person? YES NO TOSI NO continue; Has the SAI received an income from the RB that is a capital gain resulting from sale of a property that qualifies for the life time capital gain exemption? YES NO TOSI NO continue; Has the individual received income from inherited property? YES the income generally affords the same treatment as it did in the hands of the deceased. NO if all the answers are “NO”, except #1 (income from non RB), TOSI applies. The next post will be a flowchart for the above steps to go with them. --- - Published: 2017-08-04 - Modified: 2022-11-16 - URL: https://granvillelaw.com/intestacy-rules-under-wesa-doc/ - Categories: blog Intestacy – distribution of the estate When person dies without a will the person dies intestate. All the assets of the deceased are collected into the deceased estate and then distributed to his or her hairs. In order to distribute the intestate’s estate the letters of administration must be obtained, which takes about 6 months in British Columbia. Part 3 of the Wills, Estates and Succession Act (the “new rules”) sets out the new rules for the intestate estates. Spouse and no Children When there is a spouse and no children, the estate will be distributed to the surviving spouse. Spouse and Children When there are spouse and children, the spouse will receive the house furnishings and a preferred share in the intestate estate. Where the children are children of both, the intestate and the surviving spouse, the preferential share of a spouse is $300,000. Where the intestate and the surviving spouse did not have children together but there are children from previous relationships of the intestate, the preferential share of a spouse is $150,000. If the value of the estate is less than the preferential share, the estate is distributed to the spouse. If the net value of the estate is greater than the preferential share, the residue is divided equally between the spouse and the children of the intestate. Under the Estate Administration Act, the old rules, the spouse was entitled to a life interest in a spousal home, which after the death of the surviving spouse was reverting back to the children. Under the new rules the spouse can acquire the spousal home from the personal representative. The surviving spouse may use his or her preferential share ($150,000 or $300,000 and ½ of the estate thereafter, if any) to pay for the spousal home, if the share is not enough, the surviving spouse have to pay the difference. If a spouse cannot immediately pay the difference, it may be converted into a registrable charge in favor of the children and their descendants. No Spouse but Children, Grandchildren and other Relatives Where there are children and their descendants (children, grandchildren, grand grandchildren, etc. ) of the intestate, the estate will be distributed to them. Where there are no surviving direct descendants of the intestate (children, grandchildren, grand grandchildren, etc. ), the estate will be distributed to the intestate’s parents in equal shares or to the surviving parent if only one is alive at the time. If there are no children or their descendants or parents, the intestate’s estate will be distributed to the intestate’s brothers and sisters or their children, up to the 4th degree of kinship. If there are no brothers and sisters or their children, the estate will be distributed to the grandparents of the intestate or the grandparents’ descendants up to the 4th degree of kinship. Anyone of the 5th or greater degree of relationship to the intestate is deemed to predecease the intestate except those who are intestate’s direct descendants (children, grandchildren, grand grandchildren, etc. ). Without going inot much details of determination of degrees of kinship limitations set out in the new rules indicate that distribution of the intestate’s estate may not go to the deceased family members. If there is no one to take the estate under the current rules, the estate passes to the government, subject to the Escheat Act. --- ---