You’ve Got…No Spam Anymore! Canada’s Anti-Spam Legislation

What is Canada’s Anti-Spam Legislation? You’ve probably been receiving a lot of emails lately asking for your consent to receive further electronic messages. These emails arise from new Canadian legislation with the not-so-memorable full title, “An Act to promote the efficiency and adaptability of the Canadian economy by regulating certain activities that discourage reliance on electronic means of carrying out commercial activities, and to amend the Canadian Radio-television and Telecommunications….

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Estate Planning

DIRECTOR/EXECUTOR LIABILITY under the Income Tax Act

The deceased was the sole owner and director of a corporation. In your due diligence, you have discovered the corporation has not filed corporate tax returns for one or more fiscal year ends prior to the date of death. To date, you have been unable to determine whether there are any assets in the corporation. However, you have determined that the corporation owed money to the Canada Revenue Agency (“CRA”)….

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Estate Planning, Fiduciary Professions, Home-Right

Foreign Charitable Organizations

In previous blogs, I have written about the definition of “qualified donee” in the Income Tax Act (Canada). This definition is important for two reasons. First, in order for a gift made by an individual to qualify for charitable tax credits, the recipient must be a qualified donee. Second, under the Income Tax Act (Canada), registered charities are only able to make gifts (other than in the course of carrying….

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Estate Planning

POA’s for Care: Part 2/2

Continuing from my previous blog, the subject of Power of Attorney for Personal Care continues to require our attention. Fellow blogger Paul Fensom reviewed in his April 23, 2014 blog the results of the Scotia Poll finding that only 33% of respondents had a POA for property. My strong suspicion is that it is even less for personal care POA’s. Ontarians are gamblers. Plain and simple. If you don’t consider….

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Estate Planning

The Canadian Medical Association Speaks on the End of Life Debate

The Canadian Medical Association, the national organization representing most Canadian physicians, released its report on End of Life Care in June 2014. This is an issue that has seen nationwide dialogue recently and the release of this report confirms that this dialogue will continue. The CMA made a few recommendations, the main one being that, “all Canadians should discuss end-of-life wishes with their families or other loved ones.”  This is….

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Estate Planning

Estate & Trust Education

I have been thinking a lot about education over the past few weeks. Perhaps it’s because my daughter is graduating from high school later this month, at least that is what she tells me. Education has come up in a different context, several times over the past year or two. More specifically, I have been asked how can one get involved into the exciting and action packed business of Estates….

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Estate Planning, Home-Right
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