As most of you know, the Disability Tax Credit is a credit to income tax otherwise payable, available for those with a severe or prolonged impairment. It is meant to provide some relief from the additional costs and expenses incurred associated with the impairment. It is also referred to by…
Month: December 2017
Total 13 Posts
Last week, a Washington Post article caught my eye ‘A Florida man collapsed with a ‘Do Not Resuscitate’ tattoo. Doctors didn’t know what to do’. The full article in the New England Journal of Medicine described doctors in Miami who found themselves caught in what they describe as an usual ethical…
I previously blogged about changes that could be made to the current qualified disability trust (“QDT”) rules to make them more flexible. In that blog I briefly referred to changes to the principal residence exemption that limit the types of personal trusts that can use the exemption, one of which…