Charitable Donations by Graduated Rate Estates – Substituted Property

The new Canadian tax rules concerning charitable donations of graduated rate estates restrict those donations to gifts of properties acquired by an estate as a result of the death of an individual or of properties substituted for those properties.
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Canada Revenue Agency, Charitable Giving, Estate Planning, Executors, Property, Tax Issues, Wills

May I help you…with that resolution?

How many resolutions did you make this year? One? Three? Five? Or are you one of the super ambitious (not to mention optimistic) types, having made 10 or more? While getting in shape and eating better are the perennial winners of the “most popular resolution” award, getting organized, procrastinating less and lowering stress levels/worrying less generally make the top 10. While this blog may not be able to help you with….

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Estate Planning

Looking back, looking forward

At year end, we typically engage in a retrospective examination, looking back on events and trying to make sense of them.  Simultaneously, there is a human instinct to make predictions as well as resolutions, both of which are notoriously unreliable.  The notion of predicting the future is one that is inherent in medicine by virtue of the fundamental role of a physician to make a diagnosis, but also concomitantly a….

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Capacity Law, Contested wills, Estate Litigation, Estate Planning, Undue influence

No Second Chance to Replace Estate Trustee

Has the Court of Appeal written the final chapter in the long-running dispute between Erna and Hilda (two sisters who have been in litigation against each other since 2003)? I previously blogged about the Divisional Court’s ruling on an appeal of a contested passing of accounts regarding Erna’s role as attorney and estate trustee for her parents. Now, the Court of Appeal has dismissed Hilda’s latest appeal. Hilda commenced an action alleging….

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Estate Litigation, Executors

Seasons Greetings & Shortbread

In my last entry I promised to follow up a discussion on the “30 day survivorship clause” with a talk about the statutory survivorship rules. Inspired by both today’s date and a lovely seasonal ecard I received last week, I decided this less-than-festive topic could wait till the New Year. December 23rd is special to me as it’s the anniversary of my dad’s funeral and of my mom’s death.  As much as….

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Estate Planning
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