By Andrew Rogerson TEP STEP Journal – November/December 2009 In the last edition of STEP Journal, I explained how the Superior Court of Ontario in Peake v Dashney (1) had deftly sidestepped the so c...

By Andrew Rogerson LLB (Hons) TEP Historically, trusts evolved as a means of protecting assets. This was achieved   by having another trusted person hold legal title of assets on behalf of (or   i...

View Full Version as Printed Laurence Black’s final conference as STEP Arabia Chair showcases the branch’s successful history As Reviewed by Andrew Rogerson TEP, a Barrister and Solicitor in Toron...

Cayman Joins the Club By Andrew Rogerson LLB (Hons) TEP STEP Journal – August 2011  On 10 May 2011, the Cayman Islands Grand Court joined Jersey, The Isle of Man and the British Virgin Islands ...

Good business or cheating the taxman? By Paul Brent | Publication Date: June 2010 Offshore financial centres, or offshore tax havens as they are more commonly referred to, have been the subject of hei...

By Andrew Rogerson LLB (Hons) TEP Canadian banks and trust companies have a major presence in the Caribbean. First time Canadian tourists to many of the island tax havens are often surprised to see th...

By Andrew Rogerson LLB (Hons) TEP There are many offshore jurisdictions in which a trust or company may be established. Some are extremely successful. For example Cayman is the worlds 5thlargest banki...

By Andrew Rogerson LLB (Hons) TEP Having one’s own bank is a very valuable asset. It opens the door to all manner of financial transactions using funds originating from Canada. Funds sent offshore t...

By Andrew Rogerson LLB (Hons) TEP Offshore trusts were widely used in the past by Canadians to effect savings   of domestic taxes. By degrees the Canadian Government has amended the Income T...