GA Mac Lachlan Inc | Registered Chartered Accountants and Auditor

The dangers of single-spouse financial planning

The ability of families and retired couples to plan effectively to protect their financial future can be hampered when just one person is entirely responsible for all financial matters. Our team routinely consults with clients who are surprised or even bewildered when they find themselves to be the surviving spouse following a partner’s death. Particularly […]

Transfer of assets between spouses: what are the tax implications?

Section 9HB of the Income Tax Act provides for a roll-over of a capital gain or loss when an asset is transferred between spouses during their lifetimes. The roll-over is mandatory, and spouses do not have the option to elect out of it. The policy rationale for the roll-over is that the transferor spouse must benefit […]

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