Insights on Consulting a Person with Significant Diminished Capacity – Part 2

• • 0 Comments
Two women in a retirement home in front of a window, drinking iced tea and eating pound cake. One is the adult daughter of the other woman.

Consulting a person who has significant diminished capacity can be very difficult for both the consultant and the individual. In Part One of this article, we explored a case in which a client with moderately severe dementia gave one answer to a simple question posed by a family member in the morning and the opposite answer to another family member that same afternoon, sparking heated conflict among the siblings. This….

Insights on Consulting a Person with Significant Diminished Capacity – Part 2 Continue Reading »

Elder Management, Smart Ageing, Uncategorized

Mild Cognitive Impairment and Supported Decision-Making

• • 2 Comments

In my previous blog, I ended the blog with a suggestion that as the population ages, I anticipate the courts will be confronted with more cases of capacity determination in seniors with mild cognitive impairment (MCI), and it will be interesting to see to what extent MCI becomes a diagnosis accepted of causing mental incapacity or not. As a reminder, MCI is not listed as a diagnostic entity in the….

Mild Cognitive Impairment and Supported Decision-Making Continue Reading »

Capacity Law, Disability, Elder Management

The Principal Residence Exemption and U.S. Citizens

• • 1 Comment

A U.S. citizen living in Canada is in a uniquely complex position when it comes to the taxation of their principal residence. While both countries provide tax relief for gains on a “principal residence,” the interaction between the two systems often creates unexpected cross-border tax consequences. Canadian Principal Residence Exemption The principal residence exemption (PRE) is one of the most well-known and generous provisions in the Canadian tax system. If….

The Principal Residence Exemption and U.S. Citizens Continue Reading »

Canadian and US Tax Treaty, IRS, Real Estate, U.S. Citizen, United States, US Taxes

Insights on Consulting a Person with Diminished Capacity – Part 1

• • 0 Comments
Two women in a retirement home in front of a window, drinking iced tea and eating pound cake. One is the adult daughter of the other woman.

During the month of May, many families and residential communities host celebrations for Mother’s Day and again in June, for Father’s Day. At these special events, it’s often a time when Attorneys for Personal Care or other appointed guardians might visit and attempt to “consult” with their family member, friend or client. Perhaps family members are seeking their mother’s input on her preferences for different types of living accommodations. Or….

Insights on Consulting a Person with Diminished Capacity – Part 1 Continue Reading »

Elder Management, Smart Ageing

The “Surprise” Asset – What to Do When You Discover Estate Assets After Probate

• • 1 Comment

Even with careful record-gathering at the beginning of an estate administration, it is not uncommon for an estate trustee to later discover an additional asset. The estate trustee may think they have prepared a complete list of all the assets owned by the deceased as of the date of death. Then, after the Certificate of Appointment of Estate Trustee (probate grant) (the “Estate Certificate”) is issued, something else turns up…..

The “Surprise” Asset – What to Do When You Discover Estate Assets After Probate Continue Reading »

Estate Administration, Estate Administration and Probate Applications, Executors, Probate Tax, Tax Issues, Trustee

Key Findings Relating to the Exercise of Trustee Discretion

• • 0 Comments
A view over an old stone fence into a cemetary, framed by an abundance of trees in full leaf.

The recent case of Karrow v. Boghosian, 2026 ONSC 2425 (CanLII) is a detailed decision which warrants a thorough review. This blog will focus on the key takeaways from the case, which focussed on the duties of trustees in exercising discretion in administrating a testamentary trust. The applicant estate trustees brought an application to pass their accounts. The respondent Jordan Boghosian (“Jordan”) raised objections to the accounts and maintained that….

Key Findings Relating to the Exercise of Trustee Discretion Continue Reading »

Estate Administration, Estate Administration and Probate Applications, Estate Litigation, Executors, Family Conflict, Passing Of Trustees’ and Executors’ Accounts, Trustee, Trustee Disputes, Trusts, Uncategorized
Scroll to Top