Gardiner Roberts LLP are most popular:
- within Privacy, Criminal Law and Law Practice Management topic(s)
- with Senior Company Executives, HR and Finance and Tax Executives
- with readers working within the Accounting & Consultancy, Property and Law Firm industries
Non‐share Corporations to hold Personal Assets
- perpetual existence
- no twenty‐one year rule
- avoid estate administration tax
- defer capital gains tax
- flexibility
- Lash case involving family dispute
- CRA position on members as shareholders and benefit issues
- need for tailor‐made by‐laws, "lease" payments, etc.
Charitable Donation "Schemes"
- previous jurisprudence says no credit or deduction for cash portion of "donations" under "buy‐low donate high arrangements"
- arrangement treated as an "investment" rather than gift with donative intent
- recent Cassan decision of TCC reviews earlier cases and law and finds in favour of taxpayers to limited extent
- under appeal to FCA
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