On June 29, 2021, Bill C-208 was granted Royal Assent and became law in Canada. Bill C-208 amended the Income Tax Act (Canada) (the “Act”) to provide tax relief to families wishing to transfer shares ...

Financial institutions will soon be required to report the total fair market value of each RRSP and RRIF each year to the Canada Revenue Agency if Budget 2022 passes. Such reporting would help the CRA ...

Taxpayers looking to use Bill C-208 to engage in aggressive tax planning may find their transactions challenged by the Canada Revenue Agency (CRA) under anti-avoidance legislation — even before the ...

In a world of cheap, popular and well-specified Japanese and Korean small hatchbacks, it’s easy to forget the humble French cars that once helped define the segment. This iteration of the 208 has been ...

The federal government is proposing to amend rules in Bill C-208 to ensure they apply only where a genuine intergenerational transfer of a business has taken place. These proposed amendments, included ...

New guidance makes explicit what should have been clear already: Standard 208 obligates law schools to embrace First Amendment principles. Last February, the American Bar Association adopted a new ...

When it comes to choosing a family car, sedans are often overlooked for their long-legged wagon or beefy SUV cousins. They're a bit of a forgotten hero but they'll always hold a piece of my heart for ...