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…
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…
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…
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…
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…
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?…
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…
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…
In Herold Estate v. Curve Lake First Nation, the Court of Appeal for Ontario varied a costs award to provide that an estate trustee be personally liable for costs. In July 2014, the Estate of William Albin Herald (the “Estate”) commenced an application claiming ownership of certain islands in the…