Mr Lindsay J Holmes Partner Borden Ladner Gervais LLP - Lawyer biography - International Law Office

International Law Office

Lindsay J Holmes

Published updates

Corporate Tax

The Canadian minister of finance recently released the long-anticipated draft legislation and accompanying explanatory notes in connection with the conversion of specified investment flow-through (SIFT) trusts and SIFT partnerships into corporations. The draft legislation takes into account the different ownership structures used by income trusts.