Robert McCue

Robert McCue

Bennett Jones LLP

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March 2013 Federal Budget Provisions Concerning Pipeline Abandonment Trusts

Overview - The March 21, 2013 Federal Budget changed the tax law applicable to the pipeline abandonment trust (Trust) structure that has been submitted to the National Energy Board (NEB) as the proposed mechanism for...more

3/26/2013 - Canada National Energy Board Pipeline Abandonment Trusts Pipelines

Canada’s Federal Budget Does Not Address Cross-Border Income Trusts

The March 2013 Federal Budget did not contain any provisions aimed at cross-border income trusts (CBITs, also known as foreign asset income trusts, or FAITs). Mention was made, however, of a continued intention to implement...more

3/26/2013 - Canada Cross-Border Income Trusts Federal Budget

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