Mondaq Canada: Family and Matrimonial
Borden Ladner Gervais LLP
The rules introduced in Bill C-43 significantly changed the way in which donations on death are treated for tax purposes.
Borden Ladner Gervais LLP
Bill C-43 received Royal Assent in December of 2014, ushering in a new era of estate planning with changes to the Income Tax Act.
Clark Wilson LLP
Accessing the digital assets of a deceased love one is more difficult than people might expect, explains Richard Weiland in CBC's radio program On the Coast.
Grant Thornton
In January 2016, the Department of Finance released draft legislation proposing amendments to the new life-interest trust rules, which came into effect for 2016 and subsequent tax years.
Torkin Manes LLP
What steps should family law lawyers be taking and what advice should they be giving to their clients to address the growing regularity of online evidence admitted and considered in court proceedings?
Dale & Lessmann LLP
The New Year will bring several important income tax changes to estates and testamentary trusts.
Dale & Lessmann LLP
Much talk about the upcoming changes to the taxation of trusts and estates has surrounded the introduction of the concept of Graduated Rate Estates.
Clark Wilson LLP
Solicitor-client privilege is a "fundamental civil and legal right" which ensures that communications between lawyer and client are strictly confidential.
Miller Thomson LLP
On December 1st, 2015, changes to the Regulations came into force, making it significantly easier for individuals with persons with disabilities (PWD) designation in British Columbia to receive financial support...
Clark Wilson LLP
Over the last number of decades, families and relationships have become increasingly more complicated, often making estate matters more complex and litigious.
Collins Barrow National Incorporated
The settlement of an estate can be a magnet for litigation. That's particularly likely in families where the estate is complex, possibly involving ongoing businesses and investment property.
Aird & Berlis LLP
On January 1, 2016, new tax rules relating to certain types of trusts come into force. These new rules will eliminate some of the advantages of using trusts established by Will...
Torkin Manes LLP
When a couple marries in Ontario, the law impresses that relationship with financial obligations and entitlements that are engaged in the event of a separation.
Miller Thomson LLP
To inherit, an individual must be alive at the death of his or her benefactor, or in utero and later born alive.
Borden Ladner Gervais LLP
In February of this year we issued a number of bulletins describing legislative changes coming into force in 2016 which will have a significant impact on estate planning.
McKenzie Lake Lawyers LLP
It is becoming increasingly common for adult children over the age of majority to stay dependent longer and take more time to finish their education.
Torkin Manes LLP
The Court of Appeal's recent decision in Godard has sent a firm message to parents: access orders are not simply a suggestion.
WeirFoulds LLP
Elderly parents will often put their money into bank accounts held jointly with their adult children, or transfer real property into a joint tenancy with one or more of their adult children.
Clark Wilson LLP
In drafting a will, it is important to consider how future events may impact an estate plan.
Clark Wilson LLP
Entrepreneurs create much wealth in Canada with their businesses and real estate holdings. These dedicated owners are often also very committed to charitable giving.
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Grant Thornton
In January 2016, the Department of Finance released draft legislation proposing amendments to the new life-interest trust rules, which came into effect for 2016 and subsequent tax years.
Torkin Manes LLP
What steps should family law lawyers be taking and what advice should they be giving to their clients to address the growing regularity of online evidence admitted and considered in court proceedings?
Clark Wilson LLP
Accessing the digital assets of a deceased love one is more difficult than people might expect, explains Richard Weiland in CBC's radio program On the Coast.
Rotfleisch & Samulovitch P.C.
Some income tax planning is possible for an RRSP by designating a spouse as the RRSP beneficiary in the RRSP account, not a will effectively rolling the RRPS to the spouse.
Dale & Lessmann LLP
The New Year will bring several important income tax changes to estates and testamentary trusts.
Miller Thomson LLP
On January 15, 2016, the Department of Finance released legislative proposals to amend certain new rules in the Income Tax Act (ITA) that govern the income tax treatment of testamentary trusts...
Blaney McMurtry LLP
The Court of Appeal's civil decisions this week covered a number of areas including insurance, securities (secondary market misrepresentations), dismissal for delay, family, debtor-creditor, limitation periods, summary judgment and franchising in the class action context.
Blaney McMurtry LLP
The Court of Appeal released several civil decisions this week. Topics covered included franchising, jurisdiction, reasonable apprehension of bias, bankruptcy and insolvency and family law.
Collins Barrow National Incorporated
Despite farm groups working hard to advise farm owners of the need to plan for their eventual succession, many farmers appear to be reluctant to plan properly.
Dale & Lessmann LLP
Much talk about the upcoming changes to the taxation of trusts and estates has surrounded the introduction of the concept of Graduated Rate Estates.
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