by SHCA

Express Trust Arrangements

With busy schedules, the last thing most people want to think about is whether they will have an additional filing obligation to the Canadian Revenue Agency (CRA), caused by an express trust arrangement that they may not be aware of.

by SHCA

Building Blocks

When the Royal Commission on the Status of Women put forward its report and recommendations in 1967 on what steps might be taken to ensure women have equal opportunities, the issue of childcare was included.