All About Estates

Month: January 2026

Total 17 Posts

Dual Citizens, U.S. and Tax

Dual U.S.-Canadian citizens residing in Canada may want to pay particular attention to the Exclusive Citizenship Act of 2025 (the “Act“); a proposed bill establishing that “citizens of the United States shall owe sole and exclusive allegiance to the United States […]”.[1] Under the proposed bill, dual citizens have one…

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Charities Law for Testators: Director Compensation

Gwenyth Stadig, Partner, Amber LeBlanc, Articling Student, Upama Poudyal, Associate, Gowling WLG (Canada) LLP When a testator located in Ontario intends to create a charity through their will and fund it with estate assets, it is essential to understand Ontario’s rules regarding compensation of charity directors. Generally, directors of charities…

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Flexible Philanthropy

We are living in an age of personal philanthropy defined by larger donations and more donor choice.  Increased flexibility is the key feature of this age – especially through charitable structures like private foundations and donor advised funds. Historically, charitable donations and structures been defined by restrictions and controls.  Here…

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