All About Estates

April is Autism Awareness Month

This blog was written by Jessica Ang What is Autism? Autism, also known as, “Autism Spectrum Disorder” is a set of unique strengths and challenges that are characterized from one’s social skills, including one’s verbal and non-verbal communication, to one’s behaviours (Autism Speaks, 2019). Autism is a developmental disorder that…

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Solicitor’s Negligence – A Follow Up

I have previously blogged about solicitor’s negligence and the current state of the law with respect to, in part, determining lawyers’ liability and the applicable standard of care. As a follow-up, below is a brief list of some best practice tips to keep in mind: Communicate – keep the client…

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Power of Attorney Fees Paid

The Canada Revenue Agency (CRA) was asked whether compensation received by an individual acting under a power of attorney (POA) is required to be included in the individual’s income for income tax purposes. A POA is a legal document between two persons whereby one person (A) appoints another person and…

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Advanced Care Planning

April 16 is National Advance Care Planning Day. If this blog is the only place you are hearing about Advance Care Planning today, then please share it, because it likely means you are not alone! This is the ‘Speak Up’ campaign and by making this a National event, it serves…

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Budget 2019: A Change to the Estate Administration Tax

On April 11th, 2019, Ontario’s Ford government released its first budget. Of note to estates practitioners, as of January 1, 2020, Estate Administration Tax (commonly referred to as “probate fees”) will not be payable on the first $50,000.00 of an estate’s value. Currently, probate fees are levied at a rate…

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Budget 2019: Erosion of Charitable Incentives

The 2019 Federal Budget was uneventful in terms of charitable incentives (journalism aside), but there are two proposals that will directly affect giving. The first relates to donations of cultural property – especially art with foreign origins – and the second to employee stock options. The former represents the reinstatement…

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The CPP Child Rearing Dropout and its Impact on Survivor Benefits

Today’s blog was written by Monique J. Charlebois, a bilingual lawyer with more than 20 years of experience practicing Ontario estates law.  If you have clients who have lost a relatively young spouse/parent who was the primary caregiver to young children for many years, letting them know about the Child…

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SPOUSAL TRUSTS : COUPLE OF UPDATES

Life insurance policy – rollover at cost? In a recent technical interpretation, the Canada Revenue Agency (“CRA”) confirmed that where a spousal trust is required to pay the life insurance premiums on a policy it owns and is the beneficiary of the policy, a rollover at cost pursuant to the…

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Pre-arranging for Personal Care: Take Two

Thank you Sally Lee for your blog last week titled ‘Pre-arranging for Personal Care’. My colleague  has discussed such an important topic and it is one that  I feel strongly about.   I felt this blog spoke to me directly as a ‘care service provider’ and as a resource to  women…

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Reanimation, Immortality and Estates Law

Today’s blog was co-written with Demetre Vasilounis, Student at Law at Fasken LLP. As science’s capability to bend the laws of nature becomes wider and wider, our laws will have to develop ways to tackle the challenges that will inevitably arise from such scientific advancement. One concept which is becoming…

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