Mondaq Canada: Family and Matrimonial
Clark Wilson LLP
When an individual makes a gratuitous transfer of money or property (other than to a spouse or dependent child), the law presumes that the transfer is not intended as a gift.
Clark Wilson LLP
Sometimes the executor or administrator of an estate cannot act immediately. For example, the probate process may be stalled.
Torkin Manes LLP
A case comment on the Court of Appeal for Ontario’s decision in Hincks v. Gallardo
Cox & Palmer
In the matter of Prevost v. Prevost Estate, 2015 NSSC 10, Justice Michael Wood was called upon to determine who should pay costs flowing out of a contested Court application...
Alexander Holburn Beaudin + Lang LLP
The opening paragraph of the landmark decision in Carter v. Canada (Attorney General), 2015 SCC 5, succinctly outlines the "cruel" choice faced by many Canadians near the end of their lives.
Clark Wilson LLP
Today, BC Court of Appeal dismissed the appeal brought by the family of Margaret Anne Bentley, a patient at the final stage of Alzheimer’s disease.
Osler, Hoskin & Harcourt LLP
It is not controversial that decisions of arbitrators are to be given substantial deference by Courts.
Cox & Palmer
Under what circumstances can and should a Court remove a Personal Representative appointed by the will of a deceased?
Clark Wilson LLP
In our 2013 article "Dealing with Digital Assets in an Estate", we discussed the importance of identifying, cataloguing, and planning for your digital assets, an often overlooked aspect of estate planning.
WeirFoulds LLP
It is estimated that approximately 44 million people around the world suffer with some form of dementia.
Borden Ladner Gervais LLP
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").
Clark Wilson LLP
As I wrote in an earlier blog, section 58 of WESA now gives the Court the power to order that a document that does not meet the formal requirements of a Will is nevertheless effective as a Will.
Clark Wilson LLP
An inter vivos trust (such as a family trust) is created when an individual (called the settlor) transfers property to a trustee to be held for the benefit of the beneficiaries of the trust.
Collins Barrow National Incorporated
In addition to benefiting the community, the act of giving could increase the wellbeing, self-esteem and reputation of the donors themselves.
Clark Wilson LLP
WESA, the new estate legislation, contains a "dispensing power", which allows a Court to order that a writing that does not meet the formal requirements of a Will is still effective as a Will.
Clark Wilson LLP
Those who have read Amy Mortimore’s earlier blog on spousal status may recall that spousal status is a "threshold question" in most estate litigation...
Minden Gross LLP
In the recent case of Midtdal v Pohl, 2014 ABQB 646, the issue was whether or not a certain transfer gave rise to a resulting trust—nothing less than the family farm was at stake.
Alexander Holburn Beaudin + Lang LLP
Over the past few years, Canadian courts have started taking note of the existence of trust protectors.
Minden Gross LLP
In 2013 the Department of Finance proposed to eliminate most tax benefits that have traditionally been available to certain trusts formed on the death of an individual ...
Alexander Holburn Beaudin + Lang LLP
A fairly recent precedent-setting BC case considers the validity of a gift in a Will to a testamentary trust (Kellogg Estate v. Kellogg, 2013 BCSC 2292).
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Miller Thomson LLP
Canadian practitioners frequently use trusts to execute tax, personal succession, and business succession planning strategies for their clients.
Cox & Palmer
In the matter of Prevost v. Prevost Estate, 2015 NSSC 10, Justice Michael Wood was called upon to determine who should pay costs flowing out of a contested Court application...
Clark Wilson LLP
Today, BC Court of Appeal dismissed the appeal brought by the family of Margaret Anne Bentley, a patient at the final stage of Alzheimer’s disease.
Clark Wilson LLP
Sometimes the executor or administrator of an estate cannot act immediately. For example, the probate process may be stalled.
Alexander Holburn Beaudin + Lang LLP
The opening paragraph of the landmark decision in Carter v. Canada (Attorney General), 2015 SCC 5, succinctly outlines the "cruel" choice faced by many Canadians near the end of their lives.
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.
TaxChambers LLP
The TCC decision in Estate of the Late John Arthur Murphy (released January 13, 2015) took tax practitioners by surprise. The court concluded that the decedent's RRSP was taxable in the estate and not rolled to the spouse, despite a consent order that transferred the RRSP to the spouse.
Osler, Hoskin & Harcourt LLP
It is not controversial that decisions of arbitrators are to be given substantial deference by Courts.
Borden Ladner Gervais LLP
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").
Collins Barrow National Incorporated
Trusts are important tools in Canadian tax and estate planning. Discretionary family trusts, in particular, have become common and are continually evolving.
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