U.S. estate tax reform: What it means for Canadians

By Margaret O’Sullivan ( January 8, 2026, 11:47 AM EST) -- Around this time last year, we wrote an article speculating on what to expect for U.S. estate tax under a second Trump administration. With the decrease to about half the current amount of the lifetime exclusion amount set to occur early this year unless new legislation was passed, it looked like 2025 would need to be a major year for U.S. estate tax reform....