Archive for the ‘Wills’ Category

‘Ralph the Programme Guy’ (part 2)

Tuesday, October 21st, 2014

Last week, Audrey Miller took the initiative to blog about ‘Ralph the Programme Guy’ and reflected on the lesson learned from his ‘eccentric’ life and sad, lonely death. I hope that the blogosphere will forgive my indulgence in following up on an issue that is only indirectly related to testamentary capacity. Since ...

Tax Treatment of Monetary Inheritances

Friday, October 10th, 2014

Do you ever wonder why things are the way they are? Someone does and that someone recently asked the Canada Revenue Agency why inheritances are not taxable. Although the questioner was told by his or her accountants that inheritances are not taxable in Canada, they asked the Canada Revenue Agency ...

Is there such a thing as a ‘Lucid Interval’ in dementia?

Tuesday, October 7th, 2014

Among other medico-legal concepts,  the ‘lucid interval’ is a long held concept widely accepted in case law as a possible means of countering a challenge to testamentary and related capacities.  In parallel, the clinical phenomenon of cognitive fluctuation has been considered a common element of several neurodegenerative disorders (dementias) including ...