Brittany Sud

Total 43 Posts

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

In the Wake of Canada Without Poverty: Next Steps for Charities and Political Activities

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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 Income Tax Act (ITA) – an interpretation that requires a charitable organization to use substantially all (no less than 90%)….

In the Wake of Canada Without Poverty: Next Steps for Charities and Political Activities Continue Reading »

Charitable Giving, In the News

Qualifying Costs of Medical Assistance in Dying may be Eligible for the Medical Expense Tax Credit

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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 is whether the costs for engaging in medical assistance in dying are eligible medical expenses for the purposes of the….

Qualifying Costs of Medical Assistance in Dying may be Eligible for the Medical Expense Tax Credit Continue Reading »

Tax Issues

An Inconvenient Truth: Cross-border Estate Barriers for Non-Resident Executors

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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 investments when an estate needs to be distributed. Personally as a newcomer to Canada I had yet to think about….

An Inconvenient Truth: Cross-border Estate Barriers for Non-Resident Executors Continue Reading »

Estate Planning, Tax Issues, Uncategorized, United States, US Taxes, Wills

Form T3010 Registered Charity Information Return and the CRA’s Initiatives

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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 charities of their T3010 deadlines. For example, if a charity’s fiscal year end is January 31, the T3010 Information Return….

Form T3010 Registered Charity Information Return and the CRA’s Initiatives Continue Reading »

Canada Revenue Agency, Tax Issues

Creation of a Testamentary Trust for Purposes of the 21-Year Deemed Disposition Rule

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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 gave insightful and interesting presentations on various estates and trusts related topics. The STEP Canada/Canada Revenue Agency Round Table is….

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Canada Revenue Agency, Trusts

The Toronto Maple Leafs and “Pour Over” Clauses have something in Common

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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 in Pat’s Will invalid.  The clause could not be “cured” by the Wills, Estates and Succession Act, S.B.C. 2009, c…..

The Toronto Maple Leafs and “Pour Over” Clauses have something in Common Continue Reading »

Estate Administration, Estate Planning, In the News, Wills
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