"Sec. 17. Judgment. - If after trial the court finds that the allegations of the complaint are true, it shall render judgment ...

If you are confused by personal finance terms, jargon and calculations, heres a series to simplify and deconstruct these for ...

The issuing corporation must be an eligible small business corporation at the time the shares were issued. This is a gift of a share you made to a donee with whom you deal at arm's length. The donee ...

Although the QTIP trust can be beneficial, it can come at a significant tax cost. This is because the assets remaining in the ...

Download and save the PDF to your computer Open the downloaded PDF in Acrobat Reader 10 or later Use T3 Schedule 1A to calculate a trust's capital gains on gifts of certain capital property to a ...

Estate tax changes in 2025. The Tax Cuts and Jobs Act of 2017 significantly raised the federal estate tax ceiling, but its ...

When a client’s family does not wish to inherit a collection or if its inclusion in the estate would create a significant tax burden, it is crucial ...

Finance Minister Nicola Willis has got the ball rolling on tweaking tax rules that allow businesses owned by charities a broad exemption from some tax, releasing an IRD consultation document.