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Wills, Trusts & Estates


Monday, September 25, 2017 @ 10:58 AM

GREs offer flexibility in claiming tax credits, reward charitable giving in wills

In 2016, testamentary trusts lost the ability for income earned to be taxed at graduated rates, leaving them subject to tax at the highest marginal rate. A Graduated Rate Estate is meant to soften the blow. ... [read more]

Wednesday, September 20, 2017 @ 10:16 AM

Ontario hopes to moderate charity rule requiring court order for director payments

Fiduciary law, and the actions of a few unscrupulous operators, led to the current rule designed to protect the public by ensuring charitable property is not misused. But most charities are governed by well-intentioned individuals who can often provide assistance beyond governance. ... [read more]

Tuesday, September 12, 2017 @ 11:59 AM

Canada Revenue Agency offers voluntary disclosure for non-compliant charities

Charities Directorate needs to strengthen guidance to bring process into line with upcoming changes to program covering non-profits. ... [read more]

Friday, September 08, 2017 @ 1:54 PM

MacPherson picked as new head of the Law Society of Prince Edward Island

The Law Society of Prince Edward Island elected Jennifer MacPherson as its new president. ... [read more]

Friday, September 08, 2017 @ 9:21 AM

How to encourage clients to revise their wills — without raising eyebrows

With most studies saying half of Canadians don’t have properly executed wills in place, clients — ever wary of extra legal fees — need to be reminded from time to time that they should update the document to reflect their wishes. ... [read more]

Friday, September 01, 2017 @ 9:03 AM

Inter vivos shelter trusts for children with special needs

I regularly speak to clients who want to buy a home for an adult child with special needs, to make sure they have safe and secure housing before they pass on. Many opt to buy a home and rent it to the child, but some consider buying it and putting it in the child’s name. If the child is receiving provincial disability benefits, this option is problematic because the net proceeds from the sale of the home would disqualify them from disability benefits. There’s also the potential for them to be manipulated by unscrupulous individuals, such as a new spouse who then divorces them. ... [read more]

Thursday, August 31, 2017 @ 8:40 AM

Till death do us part: Wills in blended families bring challenges for lawyers

The Ontario case of Rammage v. Estate of Roussel highlights the difference between reciprocal and mutual wills, and should cause lawyers to rethink the practice of acting for both spouses in a second marriage situation. ... [read more]

Thursday, August 24, 2017 @ 8:47 AM

Be nice to your sister: Managing estates with difficult adult children Difficult_Children

Lots of families have them: a sibling who can’t get it together, causes more than their share of family drama or constantly needs to be bailed out of trouble. Maybe it’s a step-sibling who feels slighted by Dad’s new wife, a brother who’s battled addiction or a sister with a sense of entitlement. Whatever the situation, the result is the same: the potential for conflict — both legal and emotional — when parents die without a detailed will and estate plan. ... [read more]

Thursday, August 24, 2017 @ 8:38 AM

TRUSTS - Purpose trusts - Non-charitable purpose trusts

Appeal by the Municipality of Port Hope from the finding that it had breached its duties as trustee. ... [read more]

Tuesday, August 22, 2017 @ 8:28 AM

TRUSTS - Termination, revocation and variation - Rights to early termination

Appeal by Pallot from a decision dismissing his application for partition and sale of his leasehold interest on the basis that he lacked standing to bring the application. ... [read more]