All About Estates

There’s a New Form for That – Form 74G Renunciation and Consent

It seems as though the estate court forms and court rules are always changing. It is important to be aware of these changes when filing probate applications in Ontario. Today’s blog will explore the new Form 74G Renunciation and Consent, and provide some practical tips and considerations to help navigate…

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Fair and Transparent Granting

A hot topic among charities is anonymous grants from foundations with donor advised funds.  Charities receive grants but they often don’t know the identity of the donor or fund that recommended the grant. This prevents the charity from saying thank you and stewarding the donor.  Unfortunately, there is deep charity…

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The Role of Dockets in the Fight For Costs

Section 131 of the Courts of Justice Act, RSO 1990, c C.43, grants the court wide discretion to make an award of costs of a proceeding (or for any particular step in the proceeding). Sub-rule 57.01 of the Rules of Civil Procedure, RRO 1990, Reg 194, sets out the factors…

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Breaking Up is Still Hard to Do?

This blog has been written by Rahul Sharma, Partner, Fasken Martineau DuMoulin LLP, Toronto Nearly a year ago, I made a post on this blog entitled “Breaking Up is Hard to Do – Ceasing to be a Canadian Tax Resident may be Easier Said than Done” (Breaking Up is Hard…

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Good Grief

All About Estates’ readers consist largely of professionals working in the areas of estates, trusts, capacity, tax, and elder care specialists. We are lawyers, accountants, financial advisors, social workers, and other people who live in the world of ageing, death and dying. We meet our clients as they plan for…

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Recent Cases Applying Section 21.1 of the SLRA

Having come into force on January 1, 2022, Section 21.1 is a relatively recent addition to the Succession Law Reform Act (“SLRA”). Section 21.1 is a validating provision, which allows the courts discretion to declare a will valid even if it does not meet the formalities of execution set out…

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Estate & GST/HST Clearance Certificate

Section 270 of the Excise Tax Act (the “ETA“) requires a legal representative of an estate to apply for a GST/HST clearance certificate. This is to obtain confirmation that all outstanding GST/HST owing has been paid and satisfied prior to the final distribution of the deceased’s assets. Indeed, if the…

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Caregiver Awareness Month – A Perfect Storm is Brewing

May is National Caregiver Month in Canada and with the spotlight on caregiving, a perfect storm is brewing. Caregivers glue together our fragmented health care and social care services. They provide the majority of care as well. Did you know that more health care occurs in the home than elsewhere?…

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Transfers to a corporation can be costly. Beware of corporate attribution.

Part III – Corporate Attribution This blog post has been written by Pritika Deepak, Associate at Fasken LLP. This is the last part of a three-part blog series which provides a high level overview of the attribution rules contained in the Income Tax Act (Canada)[1] (the “Act”). Part I, which…

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Who better to weigh in on the impact of the recent federal budget than a philosophy major?

I’ve nominated myself to provide you with two highlights from last week’s federal budget announcement, and before I get into the nitty gritty, I provide you with a summary of my qualifications for undertaking this task. My undergraduate studies took a rather meandering path through geography, political science, a few…

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