Archive for the ‘Estate Administration’ Category

Divisional Court Guidance on “Proper Support”

Thursday, February 26th, 2015

Bonnie and Danny had a 12 year common law relationship. In a modern twist on the typical fact scenario, Bonnie was the older, successful business woman and Danny was the younger man who left his job at Bonnie’s car dealership to look after things at home. At trial, Justice Greer ...

Failure to withhold

Wednesday, February 25th, 2015

The Canada Revenue Agency recently commented on whether an employer is liable for the amounts that should have been withheld, and, where the employer is a corporation, if the directors are also liable. The CRA comments are relevant to a trust where the trust is an employer. Other commentators in ...

The Substantial Presence Test

Friday, February 13th, 2015

In the administration of an estate, you may need to determine if the deceased who was a frequent traveller to the U.S. was in fact a U.S. resident, therefore required to make US income tax filings. An individual is considered to be a U.S. resident for any calendar year in which ...