All About Estates

Emily Hubling

Total 14 Posts Website
Emily Hubling is an associate in the Trusts, Wills, Estates and Charities group at Fasken. Emily has experience in advising estate trustees in administering a range of complex estate matters, including intestacies, cross-border matters, and contested estates. Working closely with clients’ advisors, Emily prepares Wills, Powers of Attorney, and Trusts to assist clients in fulfilling their unique estate-planning objectives.

When is “old enough”? Choosing an age for estate distributions

I often meet with clients who wish to have Wills prepared which provide for trusts for their children. After explaining the nature of a testamentary trust to the clients, I typically recommend that they select a set age that the child is to receive the capital (or the remainder thereof)…

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Budget 2019: A Change to the Estate Administration Tax

On April 11th, 2019, Ontario’s Ford government released its first budget. Of note to estates practitioners, as of January 1, 2020, Estate Administration Tax (commonly referred to as “probate fees”) will not be payable on the first $50,000.00 of an estate’s value. Currently, probate fees are levied at a rate…

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When Probate becomes an International Affair

Co-written by Jennifer Campbell, estate clerk at Fasken Recently, we have dealt with a number of “international” estates, where (i) probate has been issued in a foreign jurisdiction, (ii) an executor is resident of another country, or (iii) a Canadian deceased held property outside of Canada. These matters have caused…

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Seriously Delinquent: The IRS Can Have Your Passport Seized for Not Paying Taxes

Guest written by Demetre Vasilounis, Student-at-Law For those with assets in, or some other connection to, the United States, it is important to take note of the fact that the country’s Internal Revenue Service (IRS) has gained one more tool to enforce tax liabilities on taxpayers. That tool is the…

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New Year, New Estate Plan

It’s that time of year again – the holidays are coming to a close. As the festivities wind up, the new year brings a promise of renewal and a fresh start. Many people take the opportunity at this time of year to take stock of their lives, and their goals…

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Electronic Beneficiary Designations: an Interesting Change to the Pension Benefits Act

On November 15th, the Provincial Government released the Fall Economic Statement, and its accompanying implementation Bill. Bill 57, Restoring Trust, Transparency and Accountability Act, 2018,[1] contains 45 schedules, each relating to amendments to a different statute. Buried in Bill 57, in a single line of Schedule 33, is an interesting…

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The Advisor as Executor: Risks and Rewards Part 2

Last week, I discussed some of the risks for a professional advisor that may arise in the administration of the estate that are associated with the assets of the estate. This week’s blog considers risks which arise from the beneficiaries (or would-be beneficiaries) of the estate, as well as steps…

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The Advisor as Executor: Risks and Rewards

Introduction [1] It is not uncommon for a client to ask a professional advisor to act as his or her executor. For the advisor, this request may be an honour, as it speaks to the level of trust the client has in the advisor’s professional knowledge and judgment. The appointment…

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Revisiting Spence v BMO and the case of Discriminatory Wills: Why the saga should not be over

By: Giancarlo Mignardi, Summer Law Student   Two years later and, given the absence of any further noteworthy cases on point, including a Supreme Court decision, this blogger believes that further discussion about discriminatory wills is warranted. In Spence v BMO Trust Company,[1] the Ontario Court of Appeal (“ONCA”) delivered…

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When a Modern Relationship and the Traditional Family Clash: a Lesson for Estate Planners

Guest written by Jessica Nolan, student-at-law at Fasken. A recent case out of British Columbia offers a number of lessons for estate planning. Robledano v. Jacinto (2018 BCSC 152) involved the estate of Barbara Jacinto who died unexpectedly. Barbara had been in a relationship with Maria Robledano on and off…

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