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Wills, Trusts & Estates

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Friday, May 17, 2019 @ 8:35 AM

WILLS - Construction and interpretation - Testator’s intention to be given effect

Appeal by the Estate from a decision of a chambers judge concluding that the testator intended “home” to have a broad meaning such that it included not only the testator’s residence, garage and the land on which these structures were located, but also personal property owned by the testator and located on the land that contributed to the testator’s enjoyment of his home. ... [read more]

Thursday, May 16, 2019 @ 9:34 AM

Non-resident executors and legal reps in estate law foreign_money_sm

There are a number of tax and non-tax-related considerations that may arise when an estate has foreign executors or other legal representatives. ... [read more]

Wednesday, May 08, 2019 @ 9:50 AM

Foreign Beneficiaries: From multiple taxation to transfer of interests foreign_money_sm

With increased mobility of people and their assets, more and more estates have a multijurisdictional dimension. A multitude of special considerations come into play which must be identified and dealt with if an estate has foreign beneficiaries which increase the complexity of the estate administration. This series of articles highlights a number of them and is written from the perspective of Canadian and Ontario law. ... [read more]

Tuesday, May 07, 2019 @ 8:57 AM

The questionable validity of the pour-over clause money_pour_sm

A clause that is valid in some U.S.  jurisdictions is being disputed in Canada as seen in the recent decision Quinn Estate 2018 BCSC 365. This case discusses pour-over clauses in a will. A pour-over clause makes a gift under a will to an existing trust. The terms of that trust is not defined in the will. While in several the U.S. states the pour-over clauses have been held to be valid, case law in Canada suggests otherwise. ... [read more]

Tuesday, April 30, 2019 @ 2:51 PM

Robins Appleby hires associate for firm’s tax and estate group

Robins Appleby LLP announced that Jennifer Lynch has joined the firm’s tax and estate group as an associate. ... [read more]

Monday, April 29, 2019 @ 8:56 AM

Foreign beneficiaries: It’s complicated foreign_cash_sm

With increased mobility of people and their assets, increasingly estates have a multijurisdictional dimension. A multitude of special considerations come into play which must be identified and dealt with if an estate has foreign beneficiaries or executors or other legal representatives which increase the complexity of the estate administration. This is the first of a four-part series of articles highlighting a number of them and is written from the perspective of Canadian and Ontario law. ... [read more]

Thursday, April 25, 2019 @ 9:45 AM

Appeal decision ‘memorandum to the profession’ on will interpretation in Alberta: law prof David Freedman, Queen’s University faculty of law

The Alberta Court of Appeal has ruled a man’s use of the term “home” in his will went beyond just the strict meaning of real property and the land it sits on, and a lawyer involved in the case is calling it a cautionary tale to be quite specific with words when drafting a will. ... [read more]

Thursday, April 25, 2019 @ 8:46 AM

Law Society of Ontario should step up for pro bono | Guy Pratte

The recent provincial budget proposal of a 30 per cent funding cut to Legal Aid Ontario with no funding for Pro Bono Ontario (PBO), highlights the challenges the legal profession needs to grapple with: the access to justice crisis, the obligations of government, a healthy legal aid and the need to innovate. ... [read more]

Wednesday, April 24, 2019 @ 9:46 AM

Looming IRS change could impact doing business in U.S. irs_tax_sm

On March 27, the Internal Revenue Service announced that only individuals with tax identification numbers may request an Employer Identification Number (EIN) as the “responsible party” on the application. This begins May 13. Until now, there has been no such requirement. The IRS says this change is part of its ongoing security review. ... [read more]

Tuesday, April 23, 2019 @ 9:37 AM

POWER OF ATTORNEY - Capacity - Determining incapacity of grantor

Appeal by the son from a decision that found the 2010 enduring power of attorney granted by his 85-year-old mother to the daughter remained in full force and effect and that the mother lacked capacity to revoke the power of attorney or to grant a power of attorney to the son. ... [read more]