Archive for the ‘Wills’ Category

More on Graduated Rate Estates

Monday, November 16th, 2015

At a recent conference of the Society of Trust and Estate Practitioners, the Canada Revenue Agency (“CRA”) was asked to respond to certain questions regarding Graduated Rate Estates (GRE’s), in particular around the actual definition of a GRE and its application to a situation where the deceased has more than ...

A More Eloquent Way to Say ‘Make a Will’

Tuesday, November 10th, 2015

The Alberta Court of Appeal recently handed down a decision regarding the distribution of the estate of the late Illeen Peters who died without a will in 2013, the outcome of which will not surprise most estate and trust practitioners. However, what caught my eye, was the very eloquent way in ...