Marie-Eve Heming
Toronto Office

Marie-Eve Heming

meheming@thor.ca
416-864-0640

Marie-Eve Heming – Featured Articles & Seminars

“Taxation of Trusts and Estates”, Key Developments in Estates and Trusts Law in Ontario, 2016-2017 Edition, Canada Law Book, 2017 (co-authored with Paul Gibney and E. Rebecca Potter)

“Tax accrual working papers beyond CRA’s reach”, Legal Alert, vol. 36, No. 7, October 2017 (co-authored with Kathryn Walker)

“Preserving ‘Graduated Rate Estate’ Status”, (2017) vol. 36, no. 4, Estates Trusts & Pensions Journal, 327-332 (co-authored with Paul Gibney)

“Review of the Stock Option Sourcing Rules for Immigrating and Emigrating Employees”, (2016) vol. 64, no. 1, Canadian Tax Journal, 245-266

“Canada renders first decision on provincial residency of a trust”, Legal Alert, vol. 34, No. 6, September 2015

“New CRA reporting requirements for electronic funds transfers”, Legal Alert, vol. 33, No. 12, March 2015

“Taxation of Trusts and Estates”, Key Developments in Estates and Trusts Law in Ontario, 2014-2015 Edition, Canada Law Book, 2015 (co-authored with Paul Gibney and E. Rebecca Potter)

“Strict requirements for tax objections by large corporations”, Legal Alert, vol. 33, No. 8, November 2014

“Canadian tax law developments”, The Euromoney Corporate Tax Handbook 2015, Euromoney, England, 2014 (co-authored with Paul Gibney)

“TCC Shuts Down Strategy To Multiply Lifetime Capital Gains Exemption”, Tax for the Owner Manager, vol. 14, no. 3, July 2014.

“Canadian tax law developments”, The Euromoney Corporate Tax Handbook 2014, Euromoney, England, 2013 (co-authored with Brandon Wiener)

“Taxation of Trusts and Estates”, Key Developments in Estates and Trusts Law in Ontario, 2013-2014 Edition, Canada Law Book, 2014 (co-authored with Paul Gibney and E. Rebecca Potter)

“Many Different Approaches to Envision”, Canadian Tax Highlights, vol. 21, no. 11, Canadian Tax Foundation, November 2013

“Personal Tax Planning – A Review of Individual Pension Plans”, (2013) vol. 61, no. 1, Canadian Tax Journal, 257-278 (co-authored with Jean-Pierre Laporte)

“Taxation of Trusts and Estates”, Key Developments in Estates and Trusts Law in Ontario, 2012 Edition, Canada Law Book, 2013 (co-authored with Paul Gibney and E. Rebecca Potter)

“Canada’s Section 116 System for Nonresident Vendors of Taxable Canadian Property”, Tax Notes International, Tax Analysts, vol. 66, no. 2, April 9, 2012, at p. 175 (co-authored with Steve Suarez).

“Dividend Stop-Loss on Share-for-Share Exchange”, Canadian Tax Highlights, vol. 20, no. 1, Canadian Tax Foundation, January 2012.

“Recent Canada Revenue Agency Ruling”, Taxation of Corporate Organization and Reorganization, vol. II, report no. 87, Federated Press, 2010.

“Department of Finance Policy Developments”, Taxation of Corporate Organization and Reorganization, vol. II, report no. 90, Federated Press, 2010.

“Loss Consolidation – ‘Affiliated’ or ‘Related’?”, Corporate Structures and Groups, vol. XII, no. 2, Federated Press, 2010.

“Permitted Investments for a Tax-Free Savings Account: Be Wary of Pitfalls”, Personal Tax and Estate Planning Journal, vol. II, no. 4, Federated Press, 2010 (co-authored with Jean-Pierre Laporte).