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How the Proposed Amendment to the Trust-to-Trust Transfer Rules Could Impact Your Clients

On January 29, 2026, the Department of Finance requested views and feedback (the “Consultation”) on the draft legislative proposals contained in the November 4, 2025, budget (“the 2025 Budget”.  Specifically, the Consultation includes, among other things, the “21-Year Rule”. By way of background, the 21-year ...
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The member firms of Andersen in Canada focus on Canadian, international and Canada-U.S. cross-border tax matters. With offices across Canada, our tax professionals work with a broad range of businesses and individual clients to develop innovative tax solutions for a diverse range of issues. Our senior leaders and many of our professional staff have extensive experience in Canadian, international, U.S. and cross-border tax matters with major international accounting firms, as well as practical experience working with businesses and individuals.