Darren Lund

Continuing my discussion of the All Families Are Equal Act (Parentage and Related Registrations Statute Law Amendment), 2016, S.O. 2016, c. 23, in this blog I will look at the new rules for determining the relationship of parent and child in Part I of the Children’s Law Reform Act (“CLRA”), which became effective January 1, 2017. Section 1 of the CLRA as it read on December 31, 2016 essentially recognized….

As I noted in my last blog, the All Families Are Equal Act (Parentage and Related Registrations Statute Law Amendment), 2016, S.O. 2016, c. 23 (the “Act”), introduced new rules for determining parentage in Ontario, primarily through substantial amendments to the Children’s Law Reform Act (“CLRA”) and the Vital Statistics Act. The Act also includes consequential amendments to several statutes, including the Succession Law Reform Act (“SLRA”) and the Family….

I have previously blogged about the “qualified disability trust” or “QDT” that was introduced in 2016 as part of a package of reforms to the taxation of testamentary trusts. The QDT, along with the graduated rate estate, is one of two exceptions to the general rule that, as of January 1, 2016, income retained in a testamentary trust is taxed at the highest marginal rate. On October 3, 2016, the….