Publications

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Tax Insights: Draft proposals affect investment limited partnerships – General partners may have to collect GST/HST

Draft legislative proposals released by the Department of Finance on September 8, 2017, deem management and administrative services provided by a general partner to an investment limited partnership to be a GST/HST taxable service, requiring the general partner to collect GST/HST on the fair market value of the service.

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Billionaires Insights: Are billionaires feeling the pressure?

We estimate that fewer than 500 people will hand over $2.1 trillion to their heirs over the next 20 years. UBS and PwC explore the potential impact of this massive handover and examine how the values of the millennials differ from their parents and how this will fundamentally alter the structure and use of that inherited wealth.

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Sink or Swim: Why wealth management can’t afford to miss the digital wave

The rise of technology has altered how we live and the speed with which we engage with one another. But how does this impact wealth management – a proposition predicated on personal service, where clients pay for solutions and advice tailored to their individual investment goals, day-to-day financial needs and attitudes to risk?

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Tax Insights: Gerbro Holdings – TCC did not apply offshore investment fund rules to investment in tax haven

In its recent decision in Gerbro Holdings Company v. The Queen, the Tax Court of Canada (TCC) refused to apply the offshore investment fund tax rules (in section 94.1 of the Income Tax Act (Canada)) to interests held by a Canadian investor in funds based in low- or no-tax jurisdictions—in this case five funds based in the Cayman Islands, the Netherlands Antilles and the British Virgin Islands.

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Tax Insights: Mutual fund switch corporations – Draft legislative proposals implement 2016 federal budget measures

On July 29, 2016, the Department of Finance released for consultation draft legislative proposals implementing the 2016 federal budget measure that is intended to eliminate the tax-deferred switching of different classes of shares issued by a mutual fund corporation – commonly referred to as “switch funds.”

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Tax Insights: Alert for asset managers – New final section 871(m) regulations on dividend equivalent payments may apply to you

On September 17, 2015, the IRS released final and temporary regulations under Section 871(m) of the Internal Revenue Code that prescribe rules for treating “dividend equivalent payments” with respect to US equities as US-source dividend income.

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Contact us

Chris Pitts
Partner, Asset Management Leader
Tel: +1 416 947 8964
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