Saturday’s Toronto Star featured an article on a marriage “predator”. The article tells the sad story of an 89 year old man – Charlie – who married a 65 year old woman – Galina – because she promised to look after him and ensure he’d never have to move to…
Section 9 of the Ontario Estates Administration Act (“EAA”) is often referred to as the “automatic vesting” provision, since it provides for the automatic vesting of real property in certain circumstances. Specifically, subsection 9(1) provides that real property that is not “disposed of, conveyed to, divided or distributed” among the…
Have you heard of a ‘hospitalist’? If not, next time you are in the hospital or advocating for a loved one in the hospital, this may be the doctor who you see.
The Divisional Court recently released its decision in Dagg v. Cameron Estate (the trial decision was previously discussed on this blog here). In brief, the appellant Anastasia Cameron married the deceased, Stephen Cameron, in 2003. They had two children. Stephen took out a life insurance policy in 2010 and named…
When an individual taxpayer transfers or loans directly or indirectly property to a corporation, certain provisions of the Income tax Act (“the Act’) may deem the transferor to have received annual interest income on the property at the prescribed rate as set out in the Regulations of the Act. The…
The tax treatment in Canada of testamentary charitable remainder trusts (CRT) has long been an exercise of metaphysical complexity. Although a charity may receive property from a trust established by will, tax receipts are rare. What looks like a gift isn’t for tax purposes. The new “estate donation” rules in…
Like many countries rules for being a citizen, an individual is a US citizen either because they were born in the United States or because they have become a citizen through the process of naturalization. Either way, once a US citizen you are entitled to the rights, privileges and benefits of being a US citizen. One of those privileges is the right to acquire a US passport.
Were you visiting family over the long weekend? Were you away for Spring break? Are your parents in one city and you live in another? Long distance caregiving has its challenges!
Limitations statutes can be unforgiving. One dairy farmer learned this lesson in Reid et al. v Reid; Reid v Reid et al., 2016 ONSC 2098, when his will challenge was dismissed for being commenced out of time. Barry and Robert are brothers. Their parents, Walter and Mary, operated a dairy…
The CRA was asked if care expenses paid to a retirement home for an individual suffering from Alzheimer disease could qualify as an eligible medical expense.
