简体 | 繁體 Reputable offshore financial centres play a legitimate and integral role in international finance and trade, and that their zero-tax structure allows financial planning and risk management and makes possible some of the cross-border vehicles necessary for global trade. In addition, incorporating a company offshore is not just for
Read moreMany of Canada’s immigration programs require applicants to have “skilled work experience”. (For example, applicants applying for permanent residency status under the Canadian Experience Class require the applicant to have 12 months of skilled work experience.) To determine whether a job is “skilled”, the Government of Canada uses the
Read more简体版 | 繁體版 The alter ego trust was introduced in the Income Tax Act in 2000. It is the equivalent of the Joint Spousal and Common-law Partner Trust, but for single adults. he strategy behind this new type of trust is to enhance estate planning opportunities for seniors. Advantages of the
Read moreIn December 2011, the Parent and Grandparent Super Visa was introduced to facilitate family reunification. The Super Visa is a multi-entry visa, valid for 10 years, that allows parents and grandparents (and their spouses or common-law partners) of Canadian citizens and Permanent Residents to come to Canada as visitors for
Read more简体版 | 繁體版 A variety of family trusts may be created for the benefit of family members as part of your estate planning. Testamentary Trusts These are trusts created within your will and are typically for the benefit of young children or vulnerable persons. Trusts for Benefit of Young Children Typically,
Read moreEnglish Version By: Winnie J Luk Translation: Andrea Lau 在安大略省，雙遺囑是遺產規劃的一種工具。雙遺囑特別能夠有效地應用在擁有重大個人資產的立遺囑人身上，包括擁有私人公司股份或擁有物業註冊系統內註冊物業的人士。 一般來說，立遺囑人的首要遺囑先需要遺囑認證，即通過安省法院證明遺囑的有效性及合理性。遺囑認證通過及繳付資產管理稅以後，立遺囑人能使用遺產承辦證書委任遺產受託人以及履行遺囑意願。資產管理稅是按照合理市場價值計算。遺產價值首五萬，稅率為0.5％，五萬以上部分，稅率為1.5％。安大略省資產管理稅率是北美最高。 次要遺囑列下資產有可能括免遺囑認證及資產管理稅。首要遺囑及次要遺囑合成的雙遺囑能夠覆蓋立遺囑人在安大略省全部資產。括免支付資產管理稅數目通常大於安排雙遺囑費用。閣下可以利用雙遺囑減低資產管理稅，留下更多資產給予親人。 雙遺囑是於加拿大最高法院在1998年Granovsky Estate v. Ontario定案而產生的一個漏洞，只立法及適用於安省。卑詩省律師能根據卑詩法利用其他方式降低資產管理稅。
Read more简体版 | 繁體版 The Joint Spousal and Common-law Partner Trust was introduced in the Income Tax Act in 2000. It is the equivalent to the Alter Ego Trust, but for couples. The strategy behind this new type of trust is to enhance estate planning opportunities for seniors. Advantages of the Joint
Read more陸韻玲律師 翻譯: Andrea Lau 在加拿大留學的大專學生一般可以在完成學業後在加拿大生活及工作三年。畢業後並得到加拿大工作經驗者有更大機會獲得加拿大永久居留權。 外國學生可以使用以下途徑申請永久居留(PR)卡： · 經驗類移民 · 省提名(PNP計劃)移民 · 聯邦技術移民 經驗類移民 經驗類移民是最常用的移民方式，申請人一般需要在畢業三年內有至少12個月的全職經驗（或等量兼職）才能申請經驗類移民。加拿大國家職業分類表列明有資格申請的職業類別(零,A,或B級)。 省提名(PNP計劃)移民及聯邦技術移民要求嚴格但過程比較快捷。 省提名(PNP計劃)移民 省提名PNP計劃移民申請人必須在管理及專業技術行業就業，並有僱主作保證人。僱主必需向安省申請提名表格。2013年安省約有1300份提名表格。 聯邦技術移民 聯邦技術移民計劃的申請人必須完成兩年的博士課程，或正在等待開始博士學位階段以及有至少一年有關工作經驗。加拿大每年只批准1000份技術移民申請。 申請永久居留身分前注意事項 持有學生簽證並希望申請永久居留身分者必須在拿到大專成績
Read more简体版 | 繁體版 Congratulations on your coming residential property purchase! Purchasers will need to be informed of and consider the following in relation to their purchase. Name(s) on the Property’s Deed Joint Ownership If more than one person's name will appear on the deed for the new
Read moreEnglish Version 陸韻玲律師 翻譯: Andrea Lau 每一個成年人都應該有一份遺囑。 令人驚訝的是在安省卻一半的成年人都沒有立遺囑。遺囑能夠： 1）確保你過身後的意願 2）留下更多資產給予親人及受益人以及為他們節省時間，金錢和精力。 若沒有遺囑，你會失去： 1）決定孩子監護人的自由； 2）決定遺囑執行人或受託人的自由。遺囑執行人將會為你安排身後事務，包括處理你的財產和房地產以及銀行賬戶。例如公共監護及受託人最終可能成為你的遺產管理人並延誤你的資產管理進度； 3）決定資產分配的自由，例如資產分配的受益人、數目及時間； 4）利用遺產規劃機制而留下更多遺產的機會，例如利用雙遺產而有效地減低資產管理稅。 你會失去以上關鍵事項的決定權。政府會根據繼承法改革法來決定你的遺產事務。政府的決定通常會與你和親人的意願有衝突，並會向你資產及家人造成不必要的法庭程序、費用及延誤。 觸發立遺囑或重新編制遺囑事宜： 1）年滿18歲； 2）結婚或離婚； 3）購買或繼承財產； 4）成家立室； 5）做生意； 6）財產有變化；
Read moreEnglish Version | 简体版 陸韻玲律師 翻譯: Andrea Lau 遺囑執行宣誓書（確認書）應與遺囑及遺產規劃同時準備。遺囑執行宣誓書用途是證明遺囑簽署時有兩名證人在場。宣誓過程必須委託註冊律師或其他宣誓書專員執行 需要履行遺囑意願時（單獨遺囑或雙遺囑之首要遺囑必須進行遺囑認證），遺囑執行人必須向法庭提出遺囑執行宣誓書才能得到遺囑認證。 單獨遺囑或雙遺囑之首要遺囑執行人必須向法庭提交遺囑執行宣誓書才能通過遺囑認證。遺囑認證是履行遺囑意願必須的文件。假若立遺囑人在世時沒有準備遺囑執行宣誓書，立遺囑人的代表必須與遺囑簽署時的證人再次安排宣誓過程或向立遺囑人的銀行確認銀行（與遺囑的）簽名記錄以及安排授權簽署。 如果遺囑不能通過法庭認證，政府會根據法律（“繼承法改革法案“）將決定如何處理你的遺產。 陸韻玲安省註冊律師能夠協助您的遺囑及遺產規劃事宜。有關遺囑的諮詢，請點擊這裡。 Disclaimer: This article does not contain legal advice and only provides general inform
Read more简体版 | 繁體版 This article has been provided by Landmark Law Professional Corporation with the assistance and permission of Nadia Dalimonte and Kathleen Waters of LAWPRO’s ® TitlePLUS ® Program Buying a home can be a stressful experience. Trying to buy in a hot market compounds the pressure potential. You’ll be
Read more简体版 | 繁體版 This article has been provided by Landmark Law Professional Corporation with the assistance and permission of Nadia Dalimonte and Kathleen Waters of LAWPRO’s ® TitlePLUS ® Program. When it comes to the single largest investment most of us will make – buying a home – you want to make sure you’
Read more简体版 | 繁體版 This article has been provided by Landmark Law Professional Corporation with the assistance and permission of Nadia Dalimonte and Kathleen Waters of LAWPRO’s ® TitlePLUS ® Program. Whether you’re buying or selling, you know for certain that you’ll need a lawyer to ensure that all of the
Read more翻譯： 陳彥萱 Seasons Greetings and best wishes to you and your family from your friends at Landmark Law (formerly Winnie J Luk law office)! We would like to express our sincerest appreciation for your loyalty, partnership and support. Additionally, we are excited to announce that our law firm name has
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