Aug. 17, 2020
Professor and alumna published in estate planning journal
Professor Catherine Brown and alumna Abbey Kind, JD'20 have published an article in Personal Tax and Estate Planning, from Federated Press.
"Family Trusts and the Small Business Deduction – The Rules have Changed" examines the potential impact of the associated corporation rules on Canadian-controlled private corporations when shares are held through a family trust or when trustees or beneficiaries of a family trust also control other corporations. Through the use of hypothetical examples, Catherine and Abbey demonstrate pertinent issues posed by the associated corporation rules and conclude with some potential solutions to addressing these issues.
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