All About Estates

Gowling WLG LLP

Total 22 Posts Website

The New Canadian Entrepreneurs’ Incentive and Your Succession Plan

Donya Ashnaei articling student and Maddi Thomas, associate, Gowling WLG (Canada) LLP Introduction Following a year marked by low GDP growth, high inflation, and rising interest rates, the federal government unveiled several proposed measures in Budget 2024, including an increase in the capital gains inclusion rate from 50% to 66.67%…

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Medical Evidence Under Sections 35 and 52 of the Evidence Act and Rule 53.03 of the Rules of Civil Procedure

Irina Samborski, associate and Nina Fainman-Adelman, consultant, Gowling WLG (Canada) LLP Introduction The recent Ontario Superior Court decision, The Estate of William Robert Waters v Gillian Henry et al, 2024 ONSC 4190 (CanLII) (“Waters”) highlighted the importance of medical evidence in estate litigation. In that case, Justice Callaghan relied on…

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Jointing family assets to avoid probate: Is it still that simple?

Douglas Buchmayer, Gowling WLG (Canada) LLP As many of you will be aware, probate is the process by which the Will of a deceased person is submitted to the Court for verification. A tax under the Estate Administration Tax Act of Ontario (formerly known as “probate fees”) of 1.5% is…

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Waters v Henry: Respecting a Testator’s Free Will to Make “Bad” Decisions

Irina Samborski, associate and Caroline Mercer, articling student, Gowling WLG (Canada) LLP When an estate is litigated, a deceased person’s decision-making is forced into the public record. Sometimes, the court is asked to pass judgement and correct decisions that may seem unreasonable or unfair. However, some courts prefer to uphold…

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Estate Planning and the Indian Act: Considerations for Spouses Without Indian Status

Maddi Thomas associate Gowling WLG (Canada) LLP Estate planning presents several unique considerations for Indigenous peoples to whom the Indian Act applies: i.e., First Nation peoples who possess Indian status (“status”) and who “ordinarily reside”[1] on reserve land.[2] To be clear, while the term “Indian” may not be appropriate to use in…

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How Can a Guardian or an Attorney for Property Enter Into a Domestic Contract on Behalf of a Mentally Incapable Person?

Anna Chen, Associate, Gowling WLG (Canada) LLP An interesting question arose recently on how an attorney for property can enter into a domestic contract on behalf of the mentally incapable person. Part IV of the Family Law Act, R.S.O. 1990, c. F. 3 (“FLA”), sets out the provisions respecting “domestic…

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Removing and Replacing An Incapable Estate Trustee

Andrew Coates, Associate, Gowling WLG (Canada) LLP Betty Laidlaw contributed an informative two-part series in 2023 regarding “What Happens If Something Happens to Your Executor?” In the second part, Betty explained the process for the alternate executor named in a Will making an application for a Certificate of Appointment of…

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Make it a habit: Searching title for real property when doing estate planning

Today’s blog was written by Kelsey Buchmayer, associate with the Ottawa office of Gowling WLG (Canada) LLP There are several benefits to searching title for your client’s real property when initiating their estate planning. For instance, you can confirm title is held as your client understands it to be and…

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When exercising discretion, what factors should a Trustee of a discretionary trust take into account?

Maddi Thomas, Associate Gowling WLG (Canada) LLP Where a trust holds non-liquid assets that are to be distributed amongst multiple beneficiaries, how can the trustee ensure that their use of discretion was as fair, equitable, and diplomatic as possible? On a related note, when will a court interfere with a…

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APPOINTMENT OF GUARDIAN OUTSIDE OF THE PROVINCE – YAY OR NAY?

Kira Domratchev associate at Gowling WLG (Canada) LLP Just because you reside outside of the province, does not mean that you are unfit to act as guardian of an incapable person, particularly with the benefits of modern technology. In a fairly recent decision in Kierans (Re), 2023 BCSC 1841, the…

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