Daniel
Frajman

Recognized in The Best Lawyers in Canada™ (Commercial Law) and the Canadian Lexpert (Charities/Not-for-Profit Law) legal directories.

Represents important clientele (entrepreneurs, real estate developers, investors, knowledge-based industries, financial institutions, charitable organizations, and foundations) in a wide variety of significant transactions and settings (asset and share transfers, leases, formation of organizations/trusts, establishment of collateral, CRA registrations and audits), including in cross-border and interprovincial matters

Distinguished legal speaker, lecturer, and author

Asset Protection: Qualifying Disbursements and Multiple Entities STEP Journal (October 2024)

Qualifying Disbursements by Charities:  An Additional Opportunity to Work with Multiple Entities  Tax Topics (July 30, 2024)

Good Faith in M&A Transactions: Quebec and the Common Law Provinces Law 360 Canada (May 3, 2024)

Submission to the Federal Government on the Beneficial Ownership Register for Corporations and Trust Shareholders, Submission on behalf of the Public Policy Committee of STEP Canada (February 22, 2024)

Public Beneficial Ownership Registers and Trust Beneficiaries as Beneficial Owners: Canada, the United States and Other Jurisdictions, New York State Bar Association Trusts and Estates Law Section Journal (December 2023)

Canada’s De Facto Public Corporate Beneficial Ownership Register (under the Quebec Legal Publicity Act) is here! American Bar Association Business Law Today (September 2023 Month-In-Brief)

Internal Trusts of Charities: Possible T3 Reporting May Be Less Applicable in Quebec Tax Topics (August 2023)

Public Beneficial Ownership Registers and Trust Beneficiaries: Different Jurisdictions, Part One and Part Two Law360 Canada (July 13, 2023 and July 14, 2023)

Will Quebec’s Ultimate Beneficiary Register be Delayed and Non-Public?  The Lawyer’s Daily (January 11, 2023)

Rules to Give By STEP Journal (October 2022)

Update on Beneficial Ownership Transparency in Canada and Internationally STEP Inside (May 2022)

Update on Beneficial Ownership Transparency Under the CBCA, Ontario, and Québec Models Tax Topics  (January  2022)

Cross-Border Cooperation STEP Journal (December 2021)

Comparing Foundation Minimum Distribution in the US, Canada and UK  Taxation of Exempts (November/December 2021); Journal of International Taxation (December 2021); Estate Planning (June 2022)

A Speed-Up of Charitable Spending:  Can the Charitable Sector Afford It?  STEP Journal (October 2021)

Quebec’s New Corporate Transparency Framework Draws Praise, Questions From Lawyers The Lawyer’s Daily (August 30, 2021)

Quebec Has Enacted (But Not Put Into Force) Corporate Transparency Rules The Lawyers’ Daily (June 15, 2021)

Quebec Estate Planning Resource Chart, STEP Canada (step.ca) (March 24, 2021)

Quebec Bill Tabled for Quebec’s (and Canada’s de facto?) Public Ultimate Beneficiary Register  Tax Topics (January 2021)

Quebec Real Estate Deed Transparency:  Lead-Up to New Tax for Non-Residents?  The Lawyer’s Daily (October 2020)

Philanthropy Abroad, STEP Journal (August 2020)

Holding Directors’ and Members’ Meetings Virtually to Discharge Fiduciary Duties During the COVID-19 Crisis, STEP Worldwide COVID-19 Philanthropy Emergency Response Reference Guide (April 2020)

Quebec, Federal Beneficial Ownership Disclosure for Corporations, Trusts, The Lawyers Daily (April 2020)

Freedom to Give, STEP Journal (November 2019)

Government Support of Journalism: Canada’s New Qualified Donee Meets a U.K. Review, The Canadian Taxpayer, p. 64 and p.75 (May, 2019)

Register an Interest – Daniel Frajman Takes a Look at Canada’s New Beneficial Ownership Register, STEP Journal (May 2019)

Quebec Proposals on Ownership Transparency: Joining a National Trend, The Lawyer’s Daily (4 April, 2019)

Incentivising truth and democracy: UK and Canadian developments in public interest journalism, Alliance Magazine (UK) (4 April, 2019)

New in 2019: The CBCA’s Beneficial Ownership Register, Tax Topics, (January 2019)

Charities need to tread carefully through new political activity rules, The Lawyer’s Daily (January 2019)

The 2018 Budget and the Charitable Sector: Mixed Signals on Potential Changes?, Canadian Not-For-Profit News (August 2018)

Utility Vehicle: Worldwide Use of Canadian Charitable Foundations, STEP Journal (May 2018), and American Bar Association Non-profit Organizations Newsletter (Second Quarter, 2018)

Using a Usufruct or Substitution Instead of a Trust, STEP Inside (January 2018)

Canada Report: NPOs: Courts Continue to Show More Flexibility than the CRA, The American Bar Association Non-profit Organizations Newsletter (Second Quarter, 2017)

Three Advice, STEP Journal (November 2017)

Quebec tax snares unregistered land transfers, The Lawyers Weekly (July 2016)

Provincial Land Transfer Tax and Trust Planning (Quebec): A STEP Study, in STEP Inside (May 2017)

Real Estate Donation Proposal, Canadian Tax Highlights of the Canadian Tax Foundation (November 2015)

Proposition relative au don de biens immobiliers, Faits saillants en fiscalité canadienne of the Canadian Tax Foundation (novembre 2015)

Graduated Rate Estate: Current Debt, Canadian Tax Highlights of the Canadian Tax Foundation (March 2015)

Succession assujettie à l’imposition à taux progressifs: Dette courante, Canadian Tax Highlights of the Canadian Tax Foundation (March 2015)

A “Will” for a Foundation, Gift Planning in Canada (October 2014)

Correction (Rectification) of Contracts: The Quebec Court of Appeal and the Supreme Court of Canada speak, Tax Profile (October 2014)

Corporate Wind-Ups: Recent Developments, Canadian Not-For-Profit News (April 2013)

Trusts vs. Corporations, The Canadian Taxpayer (February and March 2012)

La Loi canadienne sur les organisations à but non lucratif

Leases and Intellectual Property: Counter-Intuitive Amendments, Canadian Bankruptcy Reports (August 2011)

The Business Corporations Acts: Quebec and Canada (February 2011)

Death of a TFSA Holder: Quebec and the Rest of Canada, CALU’s Infoexchange. Vol.1 (2010)

Death Under Shareholders’ Agreements and Corporate Articles, The Canadian Taxpayer (January 2010)

Foundations and Disbursement Quota Reform, The Canadian Taxpayer (August 2010)

Opco Granting Security Over Investments: New Rules, The Canadian Taxpayer (June 2009)

New Law Shields RRSPs From Seizure, The Lawyers Weekly (June 2008)

Shareholders Agreements for Private Foundations, Canadian Non-For-Profit News (March 2007)

RRSP Unseizability: Expanding or Contracting?, The Canadian Taxpayer (January – February 2006)

SCC Highlights “Antiquated” Quebec Law on Security Over Personal Property, The Lawyers Weekly (January 2006)

Beneficiary Designations in Quebec for RRSP and RESPs, The Canadian Taxpayer (April 2005)

Caselaw Trend Clear for Quebec’s Security Devices, The Lawyers Weekly (October 3, 2003)

Selected Conferences

Presentation to STEP-Orange County, California: Beneficial Ownership Transparency of Entities in Canada With Some Comparison to the U.S. Corporate Transparency Act:  Additional Interpretive and Practical Points (February 15, 2024)

Presentation to STEP New York City: Trust Beneficiary and Beneficial Ownership Reporting in Canada (With Some Comparisons to the US) (June 12, 2023)

Presentation to the Canadian Bar Association – Quebec Division, and Presentation to STEP Montreal:  Transparency in Quebec:  Major Recent Legislation on Trust Reporting, Beneficial Ownership (Ultimate Beneficiaries), Nominee Disclosure and Mutations Tax Exemptions on Death (February 23, 2023, and May 18, 2023)

Presentation to Hellenic Jurists Association of Quebec:  The New Federal and Quebec Corporate Registry Rules:  Beneficial Ownership Transparency of Shareholders Including Trusts (May 18, 2022)

Continuing legal education presentation:  Recent Developments in Secured Transactions and Lending, Corporate and Trust Beneficial Ownership, and Non-Liability Clauses in Contracts (March 24, 2022)

STEP Canada Public Policy Committee Webinar:  The New Corporate Registry Rules in Canada:  Beneficial Ownership, Trusts and Transparency (May 7, 2021)

STEP Cross-Canada Webinar:  Conflict of Laws in Estates:  A Case Study (March 24, 2021)

STEP Worldwide (London, UK) Webinar:  Different Models of Philanthropy Delivery (December 4, 2020)

STEP Montreal Conference: Beneficial Ownership Transparency for Corporations and Trusts (Federally, Provincially and Internationally): Current and Potential Initiatives (February 13, 2020)

Presentation to life insurers: Legal Aspects of Wealth Protection (November 11, 2019)

Presentation to the National Conference of the Canadian Association of Gift Planners, Montreal: Closely Held Charities as a Win-Win for the Donor and the Charitable Organization Recipient (April 11, 2019)

STEP Montreal Conference: Legacy Planning and Philanthropic Giving: Technical and Family Centered Approaches (December 6, 2018)

2018 Seasonal Meeting of the New York State Bar Association, International Section: Harmonizing Wealth Transfer Across the Canada-United States Border: The Challenges of Canada-United States Estate Planning (October 26, 2018)

STEP Montreal Conference: Recap of STEP Canada 20^th National Conference (June 14, 2018)

STEP National Conference, Toronto: Charitable Foundations Today: Their Creative Establishment and Use (May 29, 2018)

Presentation to life insurers: Corporate Law, Real Estate, Estate Planning, Family Trusts, Death Taxes, Charitable Foundations: Recent Changes (January 29, 2018)

Presentation to Canadian Association of Gift Planners: Recent Developments Regarding Estate Donations and Appointment of Liquidators (October 19, 2017)

Presentation to bankers: Non-Profit Organizations and Charities: The Basics…and More (August 15, 2017)

STEP National Conference, Toronto: Revisiting the Attribution Rules (June 13, 2017)

STEP Montreal Conference: Review of Civil Law and Tax Law On: Using a “Substitution” as a Deemed Trust to Avoid the Independent Trustee Rule (May 11, 2017)

National tax conference presentation: Update on Charitable Giving – including donation credits, foundations and CRA administrative policies (June 6, 2016)

McGill law guest lecture: Entities Exempt from Tax Under the ITA: Characteristics and Uses of Non-profits and Charities (March 14, 2016)

McGill law guest lecture: Flexibility of Trusts and Corporations as Business (and Non-Business) Vehicles (January 21, 2016)

Presentation to Canadian Association of Gift Planners: Legal Matters: The More Things Change, the More Things Change (September 10, 2014)

Presentation to life insurers: Estate Planning: Personally, Corporations, Estate Freezes, Trusts, Life Insurance (January 31, 2014)

Presentation at Montreal Museum Fine Arts for the Foundation of Greater Montreal and the Jewish Community Foundation of Montreal: Recent Corporate and Tax Changes Affecting Charities and Non-Profits (September 14, 2012)

Presentation to the Board of Trade of Metropolitan Montreal on non-profits and charities: New Developments for Non-Profit Organizations and Charities (May 24, 2012)

Presentation to STEP: Recent Developments in Trusts And Charitable Giving (September 21, 2011)

Board member of The Vimy Foundation

President of the Montreal Branch of the Society of Trust and Estate Practitioners (STEP) (2016‑2018)

Member of National Board of Directors of STEP Canada (2016-2018)

Member of the National Public Policy Committee of STEP Canada

Member of STEP Worldwide Philanthropy Advisors Special Interest Committee (London, U.K.)

Innovations Committee member of the Jewish Community Foundation of Montreal

Strategic Giving Council member of McGill University

Guest lecturer in trust and corporate law at McGill University, Faculty of Law (2015 to 2020)

Advisory Committee member of the Peri Operative foundation of Montreal General Hospital

Ombudsperson of JPL library

Treasurer of ICRF cancer research fund

Board member of Kehilla Montréal Residential Programs I

Governor of the Foundation of the Bar of Quebec

Past member of the Governance and Allocations Committees, Federation CJA

Quebec Bar

Ontario Bar (Law Society of Ontario)

Society of Trust and Estate Practitioners

Canadian Bar Association (Business Law, Real Property, Wills/Estates/Trusts, and Charities and Not-For-Profit Law sections)

Canadian Tax Foundation

Fiscal and Financial Planning Association (APFF)

Canadian Association of Gift Planners

American Bar Association (Business Law and Nonprofit Law sections)

Bachelor of Civil Law and Bachelor of Laws (B.C.L. and LL.B.), with honours, McGill University

Caron Memorial Prize, McGill University, Faculty of Law

Bachelor of Commerce, with honours, McGill University