Mondaq Canada: Family and Matrimonial
Alexander Holburn Beaudin + Lang LLP
When someone is declared mentally incapable under the law, a committee is appointed to make his or her personal or financial decisions.
Clark Wilson LLP
If you are acting as an executor, it is important to remember the even-hand rule: unless the Will says otherwise, the executor must treat all of the beneficiaries equally (i.e. with an even hand).
Clark Wilson LLP
Since March 31, 2014, the Wills, Estates and Succession Act has been the applicable legislation regarding wills and estates matters in British Columbia.
Minden Gross LLP
Thinking about drafting a will? Or updating an old will? Don't forget your silent beneficiary, the Canada Revenue Agency.
Miller Thomson LLP
Bill C-43, which received Royal Assent on December 16, 2014, introduces a new type of trust to benefit disabled individuals – the "qualified disability trust" ("QDT"). .
Miller Thomson LLP
On June 1, 2015, Alberta's new Estate Administration Act (the "Act") and some consequential amendments to the Surrogate Rules came into force.
Clark Wilson LLP
Here is one statistic you can rely on: 100% of Canadians will die. Benjamin Franklin said it first, "In this world nothing can be said to be certain, except death and taxes."
Clark Wilson LLP
According to the sort of estate planning advice that gets dispensed over back yard fences and in gym locker rooms, transferring property into joint tenancy with children is the easy way to accomplish a number of things.
Bull, Housser & Tupper LLP
Parliament recently enacted significant changes, beginning in 2016, to the taxation of estates, trusts and charitable giving on death.
Bull, Housser & Tupper LLP
Parliament recently enacted significant changes to the taxation of estates and trusts and charitable giving on death beginning in 2016.
Alexander Holburn Beaudin + Lang LLP
Herein lies a cautionary tale as to the continuing effect of the presumption of advancement upon "Excluded Property" under the Family Law Act.
Miller Thomson LLP
The Ontario Court of Appeal decision in Foley v. McIntyre is an interesting and helpful discussion of the presumption of resulting trust in the context of joint accounts held between parents and their adult children.
Borden Ladner Gervais LLP
Joint ownership is common, easy and cheap to set up and surprisingly complicated in practice.
Collins Barrow National Incorporated
Even in cases where one or more children are able to take full responsibility for the ownership of a cottage, there are other financial repercussions to consider.
WeirFoulds LLP
Parents with minor children have specific estate planning concerns. One such concern is how to provide financially for the children if one or both parents die.
Clark Wilson LLP
Courts have guidelines for interpreting ambiguous provisions in contracts, Wills, and other documents.
Torkin Manes LLP
The House of Lords, in Inland Revenue Commissioners v. Westminster (Duke) established the following fundamental principle of tax law:
McLennan Ross LLP
On June 1, 2015 the Estate Administration Act ("Act") came into force in Alberta. This Act updates the previous laws which dictate how an executor will have to administer the estate of a deceased person.
Clark Wilson LLP
The Wills, Estates and Succession Act ("WESA") implements a variety of changes.
Blaney McMurtry LLP
"Estate trustee" is the term used in Ontario to refer to an executor or administrator of a deceased individual's estate.
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Minden Gross LLP
Every will has an unnamed beneficiary: the Canada Revenue Agency.
Crowe Soberman LLP
Significant changes have been made to the taxation of trusts and estates that may have a major impact on your tax and estate planning. This bulletin highlights the main tax planning considerations now required to deal with these recent changes.
Minden Gross LLP
Thinking about drafting a will? Or updating an old will? Don't forget your silent beneficiary, the Canada Revenue Agency.
Bull, Housser & Tupper LLP
Parliament recently enacted significant changes, beginning in 2016, to the taxation of estates, trusts and charitable giving on death.
Clark Wilson LLP
According to the sort of estate planning advice that gets dispensed over back yard fences and in gym locker rooms, transferring property into joint tenancy with children is the easy way to accomplish a number of things.
Borden Ladner Gervais LLP
Joint ownership is common, easy and cheap to set up and surprisingly complicated in practice.
Miller Thomson LLP
Bill C-43, which received Royal Assent on December 16, 2014, introduces a new type of trust to benefit disabled individuals – the "qualified disability trust" ("QDT"). .
Clark Wilson LLP
Here is one statistic you can rely on: 100% of Canadians will die. Benjamin Franklin said it first, "In this world nothing can be said to be certain, except death and taxes."
Thompson Dorfman Sweatman LLP
With a large number of baby boomers still at the helm of their business and hoping to retire in the near future, the thought of and anxiety around transitioning the business are inevitable.
McLennan Ross LLP
Effective on January 1, 2016, there will be significant changes to the manner in which trusts created under a will are subject to income tax.
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