Pension fund lost US$95 million in crypto exchange collapse
Administrative changes are welcome in an area fraught with uncertainty
The revised anti-avoidance rules represent a shift in the CRA’s approach
Case illustrates the risks of appointing multiple executors
Changes to capital gains inclusion rate, AMT require updated strategy
While financial advisors are still subject to the rules, the budget change could undermine lawyers' Charter challenge of the regime
Building in plenty of lead time prior to leaving the country can save clients money
Agency assessed $2.7 billion in additional tax and penalties from 2015 to 2023
Some institutional investors are leading the move toward greater transparency