Information About Barbeau Evans LLP Law Blog

Introduction Under new Canadian legislation, bare trust arrangements are now subject to the filing requirements of a T3 Trust Income Tax and Information Return, where they previously were not required to. This new legislation applies to trusts with tax years ending on or after December 31, 2023, wit … Read more »

One wonders if there is ever a moment when the internet is devoid, in one form or another, of hype and hysteria over a new video, song, software, thought, controversy or challenge (N.B. think bitcoin, the Kardashians, NFTs, memes, Harry & Meghan, etc.). In our case, we are talking about the virtual … Read more »

On November 21, 2022 the Government of B.C. announced changes to legislation that will remove rental restrictions in strata properties and introduced the new Housing Supply Act, which will provide select municipalities with increased powers to address housing development. These changes will have imp … Read more »

Canada’s federal finance ministry has tabled draft legislation proposing that the new trust reporting rules are delayed by a further year and apply only to taxation years that end after December 30, 2023. The rules in Bill C-32 will still require the disclosure of information on each trustee, benefi … Read more »

General Partnerships and Limited Liability Partnerships (“LLPs”) General partnerships and LLPs with a First Nations partner(s) who is / are eligible to make exempt purchases on First Nations land, are entitled to an exemption for their purchases on First Nations land, proportional to that First Nati … Read more »