Important Amendments to Ontario’s Estate Administration Tax Act

Back in 2012, we published an article forewarning about the proposed changes to the Estate Administration Tax Act in Bill 173 (Better Tomorrow for Ontario Act (Budget Measures), 2011). After much discussion and attempts by various organizations to obtain amendments to the proposed changes, the regulations giving effect to Bill 173 came into force on January 1, 2015 and the changes are as onerous as promised.

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