All About Estates

Month: November 2015

Total 21 Posts

More on Graduated Rate Estates

At a recent conference of the Society of Trust and Estate Practitioners, the Canada Revenue Agency (“CRA”) was asked to respond to certain questions regarding Graduated Rate Estates (GRE’s), in particular around the actual definition of a GRE and its application to a situation where the deceased has more than…

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Today’s blog was written by Darren G.Lund, Associate at Fasken Martineau DuMoulin LLP.

In the 2010 Federal budget the Federal government announced new measures to support persons with disabilities, stating that an “important concern for parents caring for a disabled child is to ensure that the child will be adequately provided for in the event that one or both parents die.”[1] The new measure was announced as follows:

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Health Navigation Needed

One of the most important components of good caregiving and in fact, good health – is advocacy. Report after report refers to the need for patient navigation. I, along with my fellow bloggers have all echoed the importance of Powers of Attorney. Having someone who knows your wishes, desires and…

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International Couples, Beware!

In Burkhardt v. Burkhardt Estate, 2015, the Ontario Superior Court addressed the issue of common habitual residence to determine the wife’s entitlement to her husband’s estate, and in doing so, highlighted the interplay of Family and Estates law in Ontario. The testator, Walter Burkhardt was an entrepreneur who left Germany…

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A More Eloquent Way to Say ‘Make a Will’

This case is an example of the personal difficulties and harm to relationships which can occur when individuals do not have a will.

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Power of Attorney Terminated Despite No Misconduct

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…

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Unborn children and the 24 month capital gain exemption test

In Pellerin (2015 TCC 130) the Tax Court of Canada was asked to determine whether shares sold by a child before his 18th birthday qualified for the capital gains exemption. Taxpayer wins – the Tax Court took the view that the clock starts at the time of conception and had…

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ONCA Considers: Trust Funds for “Use” of a Discretionary Beneficiary – Is Accumulating Wealth a “Use”?

A very recent decision from the Ontario Court of Appeal (Holgate v. Sheehan Estate, 2015 ONCA 77) considered the question of whether the accumulation of wealth should be considered a “use” of trust income or capital.

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Doing Things Differently

The Health Innovation Collaborative (HIC) is a three year project supported by The Green Shield Canada Foundation . Under the helm of Sarah Saso, the executive director, funding was provided to bring major community based organizations to collaborate to improve the lives of seniors. The goal of the project was…

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New Tax Rules to Hyphenate Estate Litigation – a Defacto “36 month limitation period”?

There has been a fair amount of discussion about the new rules starting January 1, 2016, and the  tax treatment of charitable gifts after the death of an individual will change significantly. What about the impact on estates that are in litigation? Now, when a gift is made “by will”…

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