Blog Archives

CRA cracks down on Paypal business accounts

Following the Federal Court of Canada decision to order PayPal to provide details about its business account customers to the Canada Revenue Agency (CRA). We have been flooded with enquiries. Appointments are being made for clients to see us as

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“Offshore Tax Havens” interview with Andrew Rogerson in Canadian Lawyer Magazine

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 heightened international scrutiny and pressure in recent

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Choosing Your Offshore Tax Haven

Chapter 59 in T.A.S.K., published by Lexis Nexis View Full Version as Printed By: Andrew Rogerson Turquoise seas, pristine coral, endless and near-deserted white sandy beaches   with iconic palm trees; a holiday is but a dream for most bankruptcy lawyers  

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Obtaining Your Own Offshore Banking License

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 to establish the bank are a straightforward

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Offshore Trusts and Canadian Taxes

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 Tax Act to attempt to deem offshore trusts, in

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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 the same logo of their bank

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Rogerson Law Corporation helps change Cayman Islands law relating to Mareva Injunctions

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 by granting a ‘free-standing’ Mareva

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Ruling on Residency

By Andrew Rogerson LLB (Hons) TEP STEP Journal – September 2007 Andrew Rogerson discusses the Canadian approach to non resident status A recent article by Tim Bennett   helpfully analysed the   problematic UK decision on tax   non residency status in the

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Selecting an Offshore Jurisdiction

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 banking centre with $1.4 trillion in assets including 8,000

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STEP Arabia Feature: Leaving on a High

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 Toronto Laurence Black’s final conference as STEP Arabia  Chair showcases the

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Taking Advantage of The Double Tax Treaty with Barbados

By Andrew Rogerson LLB (Hons) TEP Barbados, in common with most offshore finance centres, provides a favourable   tax regime for International Business Corporations (“IBC”s). IBC status is given to companies that are carrying on the business of international manufacturing or

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Tax Departure From Canada

A Break from the CRA (and Canadian Winters)… By Andrew Rogerson LLB (Hons) TEP Canadian executives (and their families) transferred overseas are usually very excited about the possibility of broadening their horizons. Living in places they have only heard or read

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The NDP crackdown on tax havens

By Ira Basen of CBC on April 27, 2011 4:53 PM “If the old Ottawa was serious about going after tax havens, they would have invested in the Canada Revenue Agency because the best darn return on a tax dollar

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Where Does Your Trust Live?

By Andrew Rogerson LL.B (Hons)TEP STEP Journal – March 2008 The common law of Canada still regards a trust as being resident where the individual trustee resides. This can cause entirely unforeseen results for settlors and testators, in an age

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Worth a thought, Andrew Rogerson considers the attractiveness of Canada as a destination

Worth A Thought Andrew Rogerson considers the attractiveness of Canada as a destination for relocation STEP Journal – April 2008 Affluent clients, inquiring as to possible tax relocation, invariably expect to be advised to ship off to a Caribbean tax haven.

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