Death benefit is not defined in the Act. The proceeds paid under an exempt life insurance policy as a consequence of death of the life...

All the provinces have some form of probate fees. Probate fees are fees paid to the court to prove the validity of the will and are...

Under the Act, the CRA can seize funds or other property that was transferred by a tax debtor to a non-arm’s length party. The transferee...

Unlike in Canada where generally only the appreciation in the value of assets is taxed on death, the U.S. has a Federal estate tax that...