All About Estates

Category: Disability

Total 60 Posts

Physical Restraint of Confused Seniors in Ontario Hospitals

Section 7 of the Health Care Consent Act (1996)[i] provides direction for restraint and confinement in a care facility. It states: “This Act does not affect the common law duty of a caregiver to restrain or confine a person when immediate action is necessary to prevent serious bodily harm to…

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Guardian of Personal Care: Step Up or Step Out

While the courts will defer to the wishes of the incapable person regarding their attorney/guardian of personal care, they will also look at the past actions of the applicants.

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Home Buyer’s Plan and Disabled Family Member

In a recent blog, I wrote about the availability of Home Buyer’s Plan (HBP) to an individual after the death of her spouse who purchased the matrimonial home. In a recent Technical Interpretation (2019-0819671E5, D. Odubella), the Canada Revenue Agency (CRA) was asked by a taxpayer to review the availability…

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Had A Henson Trust Been Created? Tribunal Was Not Convinced

Individuals can apply for support through government disability programs such as the Ontario Disability Support Program (“ODSP”) subject to maximums for levels of assets and income. For a single adult with no dependents applying under the ODSP the asset limit is currently $40,000. The OSDP regulations prescribe how assets are…

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Disability Tax Credit Claim: Denied on Appeal

As many of you know the Disability Tax Credit (DTC) is a credit to income tax otherwise payable, available for those with a severe or prolonged impairment. It is meant to provide some relief from the additional costs and expenses incurred associated with the impairment. I have written in the…

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Mild Cognitive Impairment Does Not = Normal Aging

Are there any other “This Is Us” fans who eagerly awaited episode 10 last week?  Spoiler alert for those who have not yet watched.  Yes, as we suspected, Rebecca was diagnosed with Mild Cognitive Impairment (MCI).   Her diagnosis  is a fitting introduction for today’s blog  as  January is Alzheimers’ Awareness…

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In Flanders Fields the poppies grow…

Remembrance Day is a significant day in the lives of many who endured the challenges of living during war times. As benefactors of their sacrifice, we sometimes forget that peace is a gift and the high price that was paid for it. Today we have young soldiers who are returning…

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Alberta’s Supported Decision-Making Authorizations

This blog was written by Isabelle Cadotte – Estate and Trust Consultant with Scotia Wealth Management We’re all familiar with Wills, Enduring Powers of Attorney and Personal Directives but have you heard of Supported Decision-Making Authorizations (SDMAs)? SDMAs are available in Alberta for adult individuals who have mental capacity but…

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Trusts and Trust Resettlements – Variations and Circumstances

Variation(s) of a trust agreement, after it is settled, does carry the risk of causing a resettlement of a trust or a disposition of a beneficiary’s interest in the trust, with serious tax consequences. But not all variations lead to resettlement, fortunately. Recently in an advance ruling, the Canada revenue…

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What an Attorney for Personal Care Can Do

In Ontario, a power of attorney for personal care is defined in the Substitute Decisions Act (SDA) and allows the appointed attorney to act as the substitute decision maker (SDM) for an incapable person. The appointed attorney is given the authority to make decisions such as: medical treatments, admission to…

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