Recently, the Canada Revenue Agency (“CRA”) issued a “how to file” the joint election for a trust to be a QDT: https://www.cra-arc.gc.ca/E/pbg/tf/t3qdt/README.html From 2016 forward, this form is to be used if one or more beneficiaries are jointly electing that the trust be designated to be QDT for the year….
Tag: Capacity law
Total 8 Posts
Last week, the Law Commission of Ontario (“LCO”) released and presented to the provincial government, their final report reviewing Ontario’s statutory framework for legal capacity, decision-making and guardianship matters. The LCO focused on the relevant capacity provisions found in the Health Care Consent Act, the Substitute Decisions Act (“SDA”), and…
Power of Attorney Terminated Despite No Misconduct
By Jacob Kaufman •
November 9, 2015
When a dispute arises inside a blended family over who will make substitute decisions for in incapable person, the court may have to step in. In Corewyn v McCulloch, 2015 ONSC 6039, Justice Sweeny appointed the incapable person’s daughter as her guardian, despite the existence of a valid power of…
Can Alzheimer’s Patients Consent to Care Without Speaking?
By Michael Rosen •
September 24, 2015
The British Columbia Court of Appeal released its decision in Bentley v. Maplewood Seniors Care Society earlier this year. The closely watched case involved a late-stage Alzheimer’s patient who was supposedly consenting to being fed by opening her mouth when a spoon or glass was placed on her lower lip. The case raises…
A Henson Trust May Not Be Enough
By Elaine Blades •
July 8, 2011
I have encountered parents who are extremely worried about their challenged children’s financial well bein on theri death…isn’t it more effective to raise this issue now?
Screening Tests: Don’t be Fooled
By Jasmine Sweatman •
June 22, 2011
Capacity is a legal construct, and while screening tests developed based on medical parameters may provide red flags or indications of cognitive impairment, they are not definitive tests of incapacity.
Barriers to Communication Masked as Symptoms of Incapacity – A Reminder
By Jasmine Sweatman •
June 14, 2011
Last week, in my blog entitled “Red Flags of Incapacity”, I mentioned that certain barriers and physical changes associated with aging can be mistaken for signs of incapacity. As professionals, we need to be able to separate these from actual signs of incapacity, and work to reduce or eliminate their…
Red Flags for Incapacity
By Jasmine Sweatman •
June 6, 2011
As professionals, we need to be alert to signs of incapacity in our clients, and we need to remember that some barriers to communication may look like signs of incapacity.