Charitable Gifts on Death: Who can Claim the Donation Tax Credit?
Today’s blog is being written by Jonathan M. Charron, senior associate at Fasken’s Montréal office. The tax rules applicable to charitable gifts on death have changed considerably since 2016. These new rules aim inter alia at providing more certainty as to the tax treatment of such gifts and more flexibility in terms of who, between a deceased and his or her estate, can actually claim a donation tax credit….
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