Budget 2014: Changes to the Taxation of Trusts and Estates
The Canadian Federal Budget was tabled on February 11, 2014 and contains several important changes to the taxation of trusts and estates. We were somewhat prepared for this as a […]
Cuthbertson v. Rasouli and its Implications for Substitute Decision-Makers
In a recent and much-anticipated judgment, the Supreme Court of Canada in Cuthbertson v.Rasouli confirmed that withdrawing or withholding life support constitutes treatment which, inturn, requires consent from a patient […]
Can You Believe It? The Role of Corroboration in Estates Litigation
The Ontario Court of Appeal recently admitted statements made by a deceased to family members prior to his death as evidence of his insurer’s mistaken cancellation of one of the […]
Prevent Estate Battles
No matter how well someone crafts her estate plan, ex-spouses, disgruntled business partners, estranged children and misguided family members can still challenge her wishes. Estate professionals must anticipate such backlash. […]
Retainers and Opening Files
The area of estates and trusts can present practitioners with unique problems, many of which can be avoided or mitigated by taking appropriate measures at the outset of the solicitor-client […]
To Be Or Not To Be? The Question of the Exclusion of Trust Property Upon Marriage Breakdown
Ludmer v Ludmer 2013 ONSC 784 is a case that dealt with, among other things, the exclusion of trust property in a net family property calculation upon a marriage breakdown. […]
Hansen Estate: An Expansive Approach to the “Course of Dealing” Test
The Court of Appeal in Hansen Estate v. Hansen affirmed and refined the “course of dealing” test. If this test is passed, it is sufficient to establish when a joint […]
Trusts and Trustees: Some Tips on Risk Management
Being asked to be a trustee of an estate is not a gift.