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Wills, Trusts & Estates

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Monday, October 22, 2018 @ 12:54 PM

Fogler, Rubinoff adds partner, counsel

Fogler, Rubinoff LLP announced the addition of partner Eric Hoffstein and counsel John Rowinski to the firm’s Toronto office.   ... [read more]

Friday, October 19, 2018 @ 8:32 AM

Political activity amendments would give charities more voice charity_fundraising_sm

On Sept. 14, 2018, the Department of Finance Canada published a proposal of draft legislative amendments (amendments) to the Income Tax Act (ITA) to remove the ITA’s quantitative limits for charities on non-partisan political activities. On Oct. 3, 2018, the Canada Revenue Agency (CRA) also released a draft guidance on the matter, Charities and public policy advocacy (draft guidance). ... [read more]

Friday, October 12, 2018 @ 9:28 AM

Cross-border estate administration: Both sides now crossborder_flags_sm

When a deceased person has cross-border connections to the United States and Ontario or any province or territory in Canada, many issues can arise which can complicate the administration of their estate. In this series of articles, we discuss common issues that can arise when estates have connections on both sides of the border. ... [read more]

Thursday, October 04, 2018 @ 2:30 PM

Clark Wilson bolsters team with three associates

Clark Wilson LLP announced that Leslie Wong, Michael Scott and Polly Storey have joined the Vancouver firm as associates. ... [read more]

Monday, October 01, 2018 @ 9:53 AM

Power of attorney for personal care: Helping the elderly live better eldercare_lawyer_sm

In our eldercare practice, we see many issues and family conflicts concerning the interpretation of Power of Attorney for Personal Care (POAPC) documents and the ability of appointed attorneys to make decisions guided by previous discussions with their loved one. Now that Canada has more people over the age of 65 than under the age of 14, what does all this mean? ... [read more]

Friday, September 28, 2018 @ 8:45 AM

Trustees in the middle when family trust meets family law inthe_middle_sm

Family trusts, like all trusts, are by their nature complex beasts. They create unique rights and obligations between specific actors that originate in the trust obligation itself. ... [read more]

Monday, September 24, 2018 @ 9:30 AM

Cross-border estate administration: The U.S.-Ontario mix billsCanada_US_sm

Due primarily to the differences between the two tax regimes, in particular taxation on death, there are fewer complications arising for U.S. estates with Ontario connections if there is an outright distribution with no continuing trusts. Typically, an Ontario-resident beneficiary would create no significant complications for a U.S. estate, since the U.S. levies no additional tax on inheritances which are capital distributions payable to non-U.S. Persons and Canada treats such inheritances as gifts, which are not taxable in Canada in the hands of a beneficiary when received. ... [read more]

Monday, September 24, 2018 @ 9:24 AM

TRUSTS - Resulting trusts - When presumption operates

Application by the executor seeking a determination of the assets that comprised the deceased’s estate. ... [read more]

Wednesday, September 19, 2018 @ 8:47 AM

The ‘executor’s year’ and the rule of convenience time_estatelaw_sm

Our law of succession is an old one. A very old one. For example, consider the role of the “executor” of an estate. Given the fiduciary nature of the office one might expect that its genesis was in Roman law. In fact, it arose in English law from Germanic testamentary customs that made their way into England with the Saxons. Later it developed into its modern form through the interaction of canon and secular law, and, ecclesiastical and temporal courts, over centuries. ... [read more]

Friday, September 14, 2018 @ 8:48 AM

Concerns raised about proposed B.C. legislation on real estate transparency Jonathan Reilly, English Bay Law Corporation

The B.C. government has introduced a bill aimed at ending hidden ownership of real estate and ensuring taxes are being paid on their properties, but community groups and legal experts are raising concerns about its privacy implications and reporting requirements. ... [read more]