All About Estates

Tag: Fasken Martineau

Total 104 Posts

“Pour Over” Clauses Revisited

You may recall I wrote a blog post last year on the Supreme Court of British Columbia decision, Quinn Estate, 2018 BCSC 365, which rendered the “pour over” clause in the late Pat Quinn’s (“Pat”) Will invalid. The basis for this decision was twofold:

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Estate Planning and Family Law: The Matrimonial Home Part II

In a prior blog, I began a discussion of the use of marriage contracts as part of an integrated estate plan to preserve and protect family wealth. In particular, that blog began a discussion of the legal regime that governs a “matrimonial home” under the Ontario Family Law Act (“FLA”),…

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Could a “non-human person” ever be a beneficiary of a will?

Today’s blog comes to you from Student-at-Law, Demetre Vasilounis. In 2013, the Government of India’s Ministry of Environment and Forests ignited a discussion in the international legal community by deciding to prohibit dolphinariums as well as any enterprise that involves the import or capture of cetacean species (dolphins, whales, porpoises) for the…

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Senior Man Falls Victim to Online Romance Scam

Romance scams are among the top reported scams based on total dollar loss, and seniors are particularly susceptible to these types of scams. Unfortunately, the late Robert Hogg fell victim to a romance scam, which was not discovered until after his death. The facts can be found in the CBC…

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Coming to an Estates Court Near You?

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…

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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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In the Wake of Canada Without Poverty: Next Steps for Charities and Political Activities

Today’s blog comes to you from Student-at-Law, Jake Woloshyn In the 2018 Ontario Superior Court of Justice case, Canada Without Poverty v AG Canada, 2018 ONSC 4147 (Canada Without Poverty), Morgan J. held that the Canada Revenue Agency (CRA) interpretation of the ‘substantially all’ condition in s. 149.1(6.2) of the…

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Form T3010 Registered Charity Information Return and the CRA’s Initiatives

In order for a charity to maintain its charitable status, the Form T3010 Registered Charity Information Return (“T3010 Information Return”) must be filed each year within 6 months following the end of the charity’s fiscal period. Approximately two years ago, the Canada Revenue Agency (“CRA”) created an infographic to remind…

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Creation of a Testamentary Trust for Purposes of the 21-Year Deemed Disposition Rule

Last week I was fortunate to be able to attend STEP Canada’s 20th National Conference, along with 780 other trust and estate practitioners.  This was my third consecutive year attending the Conference, and yet again, it did not disappoint.  Individuals from not only across Canada but also around the world…

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The Toronto Maple Leafs and “Pour Over” Clauses have something in Common

With the Toronto Maple Leafs season ending earlier this week, I thought I would take this opportunity to discuss the recent B.C. Supreme Court ruling involving the estate of former Leafs head coach, Pat Quinn (“Pat”). On March 9, 2018, B.C. Supreme Court Justice Funt declared the “pour over” clause…

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