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Searching Content indexed under Wealth Management by Miller Thomson LLP ordered by Published Date Descending.
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Daniel Estate (Re): A "‘Good News' Story"
One's choice of estate trustee, attorney for property and attorney for personal care is an important one. An estate trustee faces the responsibility of administering your estate in accordance with your Will(s) following your passing
Canada
29 May 2019
2
BCBCA Beneficial Ownership Register
In 2017, Canadian finance ministers entered into an Agreement to Strengthen Beneficial Ownership Transparency. The finance ministers agreed to introduce certain safeguards
Canada
29 May 2019
3
Many Canadians Collect Loyalty Points, But What Happens To Those Loyalty Points After We Pass Away?
In most cases, loyalty points will not be subject to the deemed disposition on death found in subsection 70(5) of the Income Tax Act (Canada) because they are unlikely to be capital property.
Canada
29 May 2019
4
(Re:) Toigo Estate And The Power Of Encroachment
When implementing an estate plan that involves a life interest, such as a spousal trust, it is typical to grant the Trustee a power to encroach on the capital of the trust ...
Canada
14 Nov 2018
5
New Caselaw On Multiple Wills - October 29, 2018
A recent decision of the Ontario Superior Court of Justice may have an impact on your Wills if you have multiple Wills.
Canada
5 Nov 2018
6
Substitute Decision-Maker Appointments: Toward Uniform Recognition
When making plans for the future, many individuals create documents appointing substitute decision-makers to make decisions on their behalf in the event they become incapacitated.
Canada
5 Oct 2018
7
Home Is Where The . . . . Domicile Is?
Born in Vancouver, raised in Toronto, educated in New York, graduate degree from England, first job in Hong Kong, transferred to Tokyo, retired in the Cayman Islands.
Canada
10 Sep 2018
8
Restricted Gifts – What Happens When The Condition Of The Gift Can No Longer Be Fulfilled?
Donors frequently provide gifts to charities to be used for a specific purpose or toward specific programs/initiatives.
Canada
21 Jun 2017
9
Cowper-Smith v. Morgan: Independent Legal Advice And Undue Influence
In Cowper-Smith v. Morgan 2016 BCCA 200, the British Columbia Court of Appeal upheld a finding of undue influence by the testatrix's daughter, despite advice from two separate lawyers.
Canada
30 Jan 2017
10
Becker v. Becker: Testamentary Capacity
In Becker v. Becker, the Supreme Court of British Columbia considered whether a testator who had been hospitalized with an inoperable brain tumour had the requisite testamentary capacity...
Canada
13 Sep 2016
11
Morrison Estate (Re): Should Beneficiary Designations Be Subject To The Presumption Of Resulting Trust?
The recent Alberta Court of Queen's Bench case, Morrison Estate (Re), 2015 ABQB 769, considered whether the presumption of resulting trust should be applied...
Canada
7 Jun 2016
12
Trust Interests And Family Law Rights – What Estate Planners Need To Know After Tremblay And Mudronja
Since the enactment of the Family Law Act, Courts have struggled with determining, firstly, if and when the interest of a spouse in a discretionary trust qualifies as "property" as defined...
Canada
7 Jun 2016
13
The Panama Papers: Taxpayer Alert
In the weeks to come, we can expect to read and hear plenty more about this mammoth data dump of over 11.5 million documents.
Canada
26 Apr 2016
14
Rectification: Recent Developments And Notice
Rectification is an equitable remedy that allows judicial corrections of a document that, by error in writing, does not reflect the true intentions of the parties.
Canada
27 Mar 2015
15
Tax Evasion: HSBC Is Still In The Spotlight
In early February 2015, the Washington based International Consortium of Investigative Journalists released its latest report on the depths of HSBC’s involvement with clients in a wide array of illegal activities
Canada
27 Mar 2015
16
Recent Changes In Canada In The Areas Of Trusts And Estates Law
Canadian practitioners frequently use trusts to execute tax, personal succession, and business succession planning strategies for their clients.
Canada
16 Mar 2015
17
2014 Federal Budget (Part 1)
Minister of Finance Jim Flaherty today tabled the 2014 Federal Budget (the "Budget") entitled The Road to Balance: Creating Jobs and Opportunities.We are pleased to provide our summary of proposed tax measures contained in the Budget.
Canada
 
12 Feb 2014
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