February 2018

Once You Give You Can’t Take Back, Even Though You May Regret It

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In the recent decision of Johnston v. Song [1], the Ontario Superior Court of Justice considered the consequences of a property’s transfer into joint ownership in advance of a breakdown of a common law relationship. Facts: Johnston and Song began living together in November 2005, when Song moved into a home owned by Johnston. Johnston had purchased the home in 2003, for which he paid the down payment and obtained….

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Charitable Giving

Court Set Asides a Release and Orders a Passing of Accounts

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An estate trustee may decide to forego passing their accounts because of the associated costs and seek a release from the estate’s beneficiaries instead. However, when the capacity of a beneficiary is in question, a  release may be set aside. In Foisey v. Green, the Public Guardian and Trustee (“PGT”) as litigation guardian for Ms. Foisey sought to set aside a release she signed three months before she was found….

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Capacity Law, Estate Administration, Estate Litigation, Passing Of Trustees’ and Executors’ Accounts

Crisis in Long Term Care Continued # 3

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This blog will address some of the first hand experiences that my clients and I have had when interfacing with the Long Term Care sector. 1.  Younger adults. I worked with a 42 year old gentleman who lived with a degenerative motor disease. He could no longer live on his own and spent several years under Alternate Level of Care  (ALC) status in a hospital. This is not a new….

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Elder Care, In the News, Uncategorized

Income Splitting Loans and what you should know (and do) prior to April 1, 2018

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Under the Income Tax Act R.S.C., 1985, c. 1 (5th Supp.), there are certain income-splitting arrangements that are available when a loan is made from an individual to his/her lower income spouse/common-law partner and when a loan is made to a discretionary family trust, the beneficiaries of which include minor children. For example, an individual may loan funds to his/her lower income spouse to make an investment.  In order for attribution,….

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Uncategorized

Consent to Medical Assistance in Dying vs. Withdrawal of Life-Sustaining Treatment

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The cases before the court of Shalom Ouanounou and Taquisha McKitty[i] focus on the declaration of brain death and the withdrawal of life-sustaining treatment without consent. I will not address the issue of declaration of brain death as that lies outside my scope of practice, but rather will comment on consent issues as they relate to end-of-life decision-making. The law makes clear that consent is a sufficient condition for the….

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Uncategorized

What to do when a loved one dies?

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Believe it or not, this is the title of a recent release from the Canada Revenue Agency (“CRA”). Is there really a softer side to the CRA? Let’s face there is a lot to do after a loved one dies, and a lot of it not related to tax. But from experience, it does not take long for the subject to come up, which reminds me of the time I….

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Canada Revenue Agency, Estate Administration, Executors, In the News, Tax Issues
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