RESIDENCY OF A TRUST – A QUESTION OF MANAGEMENT AND CONTROL

Thursday, September 3rd, 2015

As my fellow bloggers have explained in some detail, there are various tenets governing trusts having legal and tax implications depending on the circumstances. One of these is the location of “central management and control” which the Courts have previously ruled as being the basis for determining residency. ...

Remembering Estate Planning During and After a Separation

Thursday, August 25th, 2011

The recent endorsement issued by Justice P.C. Hennessy in Makarchuk v. Makarchuk, 2011 ONSC 4633 serves as a reminder of the importance of considering estate planning issues when spouses are separating. The son of a deceased testator applied to the court for advice and direction with respect to the last will ...