All About Estates

Consent to Medical Assistance in Dying vs. Withdrawal of Life-Sustaining Treatment

The cases before the court of Shalom Ouanounou and Taquisha McKitty[i] focus on the declaration of brain death and the withdrawal of life-sustaining treatment without consent. I will not address the issue of declaration of brain death as that lies outside my scope of practice, but rather will comment on…

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What to do when a loved one dies?

Believe it or not, this is the title of a recent release from the Canada Revenue Agency (“CRA”). Is there really a softer side to the CRA? Let’s face there is a lot to do after a loved one dies, and a lot of it not related to tax. But…

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Death and TOSI Part 2: Spouses

My past two blogs have looked at the December 13, 2017 draft legislation that amends and expands the tax on split income (“TOSI”) rules. In my last blog I outlined some of the special rules that apply (in the context of TOSI) to income and gains on property that is…

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Ready to Rumble: Law of Trusts vs. Law of Contracts

This Blog was written by : Peter Meitanis   In a battle that dates back to the Medieval Ages, two bitter rivals are back at it again. The location of the latest bout is British Columbia’s Court of Appeal. Get your popcorn ready folks. Trust law is out for blood,…

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The Utility (or lack thereof) of Extrinsic Evidence When Interpreting a Will

This blog is written by Ronald Neal, student-at-law. Can one rely on extrinsic evidence (i.e. evidence that relates to a will but is not contained in it) to establish the intentions of a testator? This was a question recently considered by the Ontario Superior Court of Justice in Campbell v. Evert [1]….

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Medical assistance in dying

The Canada Revenue Agency (CRA) was asked whether medical assistance in dying would be considered a medical service for the purpose of the medical expense tax credit (METC).  Not surprising, their answer was yes. In their view, the services for medical assistance in dying are medical services for the purpose…

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Crisis in our LTC Homes Continued #2

The sad story of our Long Term Care crisis continues and this blog will focus on what’s available and the seniors who apply for them.  As we know, Long Term Care homes provide Ontario residents with access to 24 hour nursing and personal care and are available to those 18…

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Safe Space: Governance in Action

For most businesses they evaluate their success by quarters or perhaps terms described as “short”, “medium” and “long”. For a family business, they measure success by ensuring the company is preserved for the next generation and beyond.  And despite the statistics which suggest that successfully transitioning a family business to…

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Know Your Client

This Blog was written by: Liz Bozek Most countries, including Canada, have anti-money laundering (AML) policies, and many require that all financial institutions strictly abide by those policies to support efforts against financial crime. At the heart of these compliance measures is the ever-increasing need that institutions and professionals know…

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Buying the (Family) Farm?

This blog was co-authored with Ronald Neal, student-at-law. John the Farmer wanted to buy the family farm after his mother died. His siblings wanted to sell it on the open market. In Janicek v. Janicek, 2018 ONSC 681, the court had to decide which outcome the will dictated. Background The…

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