Darren Lund

A Cautionary Crypto-Tale

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My fellow blogger Maureen Berry and colleague Demetre Vasilounis, Student-at-Law, recently blogged about a form of digital assets that has received limited treatment in Canadian estate law commentary, namely digital assets that continue to generate revenue after the death of the owner, such as the YouTube and Twitch “Partner” programs. To the above we can now add a further consideration to the world of estate planning for digital assets, that….

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Uncategorized

Coming to an Estates Court Near You?

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When one year ends and a new one begins, it is common to look ahead and make predictions about what may be in store in the coming year. In that vein, the decision of Del Frate J. in S.H. v D.H., ONSC 4506, caught my eye. Although the decision is a family law case, it is likely only a matter of time before we see similar cases in the estates….

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Uncategorized

Welcome Amendments to the ODSP General Regulation

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Please note, this blog has since been updated here. In my last blog, I began looking at the treatment of the “matrimonial home” under the Ontario Family Law Act, and promised to continue that discussion in my next blog, which of course is this blog. I have decided to put that discussion over to my next blog, and instead discuss some recent and, more importantly, very good, news for individuals….

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Disability, Estate Planning

Death and TOSI Part 2: Spouses

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My past two blogs have looked at the December 13, 2017 draft legislation that amends and expands the tax on split income (“TOSI”) rules. In my last blog I outlined some of the special rules that apply (in the context of TOSI) to income and gains on property that is acquired as a consequence of death. A further special rule relates specifically to spouses. If an amount qualifies as an….

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Canada Revenue Agency, Estate Planning, Family Conflict, Tax Issues

The Senate Strikes Back?

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The latest chapter in the ongoing saga of the federal government’s reforms to the taxation of private companies was released on December 13, 2017. On that date, the Minister of Finance released the draft legislation and explanatory notes for the revised version of the “income sprinkling” or “TOSI” (tax on split income) rules that were first released on July 18, 2017. The release also includes a guidance document that is….

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Tax Issues

Henson Trusts Revisited

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In January, the British Columbia Court of Appeal released its decision in S.A. v. Metro Vancouver Housing Corporation (“S.A.”), 2017 BCCA 2, dismissing the appeal of S.A., who was the original Petitioner. In its reasons, the B.C. Court of Appeal includes a discussion of trusts commonly referred to as “Henson Trusts”[1]. On November 16, 2017, S.A. was granted leave to appeal the decision to the Supreme Court of Canada. The….

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Estate Planning, Trusts
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