How to Effectively use Trusts in Estate Planning for Blended Families[1] You may recall I previously blogged about Common Pitfalls in Estate Planning for Blended Families. In this blog post, I will discuss considerations when using trusts in estate planning for blended families. Trusts are a useful tool in the…
Brittany Sud
Brittany Sud is a member of the Trust, Wills, Estates and Charities Group at Fasken, Toronto office.
Brittany is developing a broad estates and trusts practice with a focus on planning and administration matters. As part of her practice, Brittany assists high net worth clients, entrepreneurs and professionals with Wills, powers of attorney, domestic contracts and trusts. She has experience developing and implementing cohesive estate plans that reflect the financial objectives and short and long-term goals of clients, including advising on probate planning, family business succession planning, asset protection strategies and disability planning. Brittany’s estate administration practice includes preparing applications for probate and administering the Canadian estates of non-residents.
Outside of the office, Brittany enjoys playing softball and tennis, travelling and cooking. She is a dedicated volunteer of the United Jewish Appeal, Jewish National Fund, One Family Fund and Baycrest Foundation.
Community Involvement
• Host, Baycrest Foundation - Game Night for Baycrest, 2015
• Chair, Pitch for Israel Softball Tournament, 2014-2016
• Vice-Chair, United Jewish Appeal Young Lawyers Leadership Campaign Canvassing Team, 2016
Memberships and Affiliations
• Member, Canadian Bar Association
• Member, Ontario Bar Association - Trusts and Estates Law Section
• Member, Ontario Bar Association - Young Lawyers’ Division
• Student Member, Society of Trusts and Estates Practitioners (STEP) Canada
Common Pitfalls in Estate Planning for Blended Families[1] The traditional concept of the nuclear family (i.e., mother, father and one or more children of a single relationship) has evolved over the years. The modern family is more complicated and may consist of parents who are in second or third relationships…
Today’s blog comes to you from Student-at-Law, Jake Woloshyn In the 2018 Ontario Superior Court of Justice case, Canada Without Poverty v AG Canada, 2018 ONSC 4147 (Canada Without Poverty), Morgan J. held that the Canada Revenue Agency (CRA) interpretation of the ‘substantially all’ condition in s. 149.1(6.2) of the…
I previously blogged about the Supreme Court of Canada decision in Carter v. Canada[1], which ruled that Canadians are entitled to obtain medical assistance to end their lives under appropriate circumstances (See Blog on Medical Assistance in Dying – Where Are We Now?). A question that stems from that ruling…
Today’s blog comes to you from Student-at-Law, Derrick Raphael. As a new resident of Canada there are several issues that an individual must consider such as tax implications while residing in the country as well as one’s previous jurisdiction. Additional areas of interest regard how to manage assets, property and other…
In order for a charity to maintain its charitable status, the Form T3010 Registered Charity Information Return (“T3010 Information Return”) must be filed each year within 6 months following the end of the charity’s fiscal period. Approximately two years ago, the Canada Revenue Agency (“CRA”) created an infographic to remind…
Last week I was fortunate to be able to attend STEP Canada’s 20th National Conference, along with 780 other trust and estate practitioners. This was my third consecutive year attending the Conference, and yet again, it did not disappoint. Individuals from not only across Canada but also around the world…
With the Toronto Maple Leafs season ending earlier this week, I thought I would take this opportunity to discuss the recent B.C. Supreme Court ruling involving the estate of former Leafs head coach, Pat Quinn (“Pat”). On March 9, 2018, B.C. Supreme Court Justice Funt declared the “pour over” clause…
On February 27, 2018 (“Budget Day”), the Federal Government tabled the third budget (“Budget 2018”). This year’s budget focuses on continuing to strengthen the middle class and economic growth. The following are some of the notable personal income tax measures proposed in Budget 2018, which relate to qualifying plan holders…
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….