All About Estates

Category: Practice Management

Total 15 Posts

Brampton’s Civil Court Procedure – An Update

The Superior Court of Justice issued a new Consolidated Civil Provincial Practice Direction for all civil proceedings effective as of June 15, 2023. In addition, the Brampton court office has adopted new procedures for civil matters designed to lead to a more effective use of court time and resources.

Continue Reading

Tax planning in uncertain times

Tax planning can be very complicated with an Income Tax Act (“Act”) consisting of over 1.1 million words. This is a far cry from the original 4,000 words of the Act’s predecessor, Income War Tax Act[1], which was originally enacted as a temporary measure in 1917. The more than 3,000…

Continue Reading

The Mysteries of Probate, Revealed

Of all the questions I am asked about the administration of estates, the ones that come up the most frequently are: “what is probate?”; “how do I know if I need probate?”; and “what’s involved in applying for probate?” Herein – the answers.

Continue Reading

Who Gets Served?

Do you have to serve all respondents with all materials filed in an application? Only if the person has filed a notice of appearance or the court orders otherwise.

Continue Reading

Look Out: The New Trust Reporting Rules Are Almost Here

As we head in to the Fall of 2020, we are quickly approaching the new trust reporting requirements. The new trust reporting rules come into effect with taxation years ending after Dec. 30, 2021. As a reminder to administrators, if a trust continues to be in place past Dec. 31,…

Continue Reading

Thoughts on Litigating in a Pandemic

We are now several weeks into self-isolation, physical distancing, and working from home. Litigating is certainly not top of mind for most people. Moreover, the courts are operating under a limited schedule and will continue restricting the number of matters moving forward well into the summer (jury trials, for example,…

Continue Reading

COVID-19: New Practice Directions

Due to the COVID-19 pandemic, the court has issued new practice directions to keep the profession and the public safe.

Continue Reading

The New Simplified Procedure Rule (Rule 76)

Since it was enacted in 1996, Rule 76 of the Ontario Rules of Civil Procedure has provided for a simplified procedure to streamline claims of relatively modest monetary value. The goal remains to reduce legal costs and speed up the administration of justice. The Government of Ontario made significant changes…

Continue Reading

When is a Dividend Not a Dividend?

In Trower v. the Queen, 2019 TCC 77, the Company was privately held by the taxpayer and her spouse (49% and 51% respectively) until the taxpayer ceased to be shareholder in the Fall of 2016, pursuant to a separation agreement between the spouses. The company prepared and filed a T5…

Continue Reading

The STEP Annual Conference

This blog was written by Teresa Acs – Director, Professional Development & Process Excellence I had the pleasure of participating at last week’s Society of Estate and Trust Practitioners (STEP) Canada Conference. Each year, the conference attendance surpasses the year before, speaking to both the quality and importance of this…

Continue Reading