Effective January 1, 2015, a plan is considered a PHSP as long as the premiums paid under the plan relate “all or substantially all” to medical expenses that would otherwise qualify for METC (assuming all other conditions to…
Stricter Enforcement Regime Planned for Non-Resident Buyers of Australian Homes – A Precursor to What Might Happen in Canada
The Australian government is to introduce stricter enforcement of the rules controlling non-residents' purchases of residential property. Is this a precursor of what might happen in Canada.
This article addresses the question of characterization of US LLLP, by setting out the principles that it would rely on, to make that characterization.