All About Estates

Tag: family conflict

Total 13 Posts

Estate Applied to Have Filings Made by Taxpayer Lacking Mental Capacity Set Aside

In Ntakos Estate v. The Queen, 2018 TCC 224, a family business was owned by the deceased taxpayer, Anna (after her husband passed away in 1995) with two brothers-in-law through a holding corporation. Anna’s mental and physical health declined from 1995 until her death in 2004. She was diagnosed in…

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T’was the Fight Before Christmas

Where has the time gone? Have you noticed that the older one gets the faster time is? I can’t believe we are almost at the end of 2018. Upon reflection, it has been a whirlwind year. My work takes me into the lives of many individuals who may be in…

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Safe Space: Governance in Action

For most businesses they evaluate their success by quarters or perhaps terms described as “short”, “medium” and “long”. For a family business, they measure success by ensuring the company is preserved for the next generation and beyond.  And despite the statistics which suggest that successfully transitioning a family business to…

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Joint accounts – the good and the bad

Earlier this year, my father-in- law left us suddenly.  While my in-laws were careful about planning for this day there was still some Estate Administration Tax (EAT) to be paid on the transfer of assets between spouses.  Armed with that experience, my mother-in-law is determined pay the least amount of…

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Enhancing the Succession Process – Engaging a Family Business Facilitator

In my last blog I spoke about one of the biggest risks to the successful transition of a family business – poor communication among family members. Related to this is family dynamics.  It is often thought that one of the best ways to address this risk, is to involve the…

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The New Surrogacy Rules in the Children’s Law Reform Act

The new parentage rules in the All Families Are Equal Act (Parentage and Related Registrations Statute Law Amendment), 2016, S.O. 2016, c. 23 (“Act”), include rules for determining parentage where surrogacy is used. The surrogacy rules became effective on January 1, 2017 and are largely set out in sections 10…

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Comprehensive Advice for Executors

I recently received an email from the member services department of the Canadian Bar Association which began as follows: “30% of our clients are lawyers that accept personal executor appointments. If it’s good for the lawyer, shouldn’t you tell your estate executor clients that it’s good for them, too?” The…

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A recent Alberta Court of Queen’s Bench decision in Morrison v. Morrison 2015 CarswellAlta 2249 (Alta.Q.B.) reminds advisors and clients alike of (i) the need to consider the income tax consequences of not only their overall estate plan, but components within it, and (ii) the importance of stating intention expressly and directly, particularly when one child may be benefitted more so than other children. The facts in Morrison were not unusual nor is the fact that, despite the relatively modest dollar amounts involved, the matter went to trial – an unfortunate result for all concerned.

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