The Canadian Judicial Council Releases Guidelines on Artificial Intelligence

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Regardless of opinions, feelings, or fears, AI is here and legal practitioners need to adapt our systems accordingly. The use of AI in the practice of law presents opportunities but also challenges. The same is true for the courts. This has been recognized by the Canadian Judicial Council (the “CJC”), which is the national body that oversees federally appointed judges in Canada. Last month, the CJC released a report titled….

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Uncategorized

Canadian Trust Filing a California Tax Return?

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Scotiatrust

Canadian trustees may be surprised to learn the Canadian trust they are administering may nevertheless become subject to California income tax. This is because under the California Revenue and Taxation Code section 17742, a Canadian trust’s income may be subject to California income tax in certain circumstances, including where a beneficiary has a non-contingent interest and is a California resident. Indeed, California’s treatment of out-of-state trusts based solely on a….

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Trustee, Trusts, US Taxes

Snowbirds and Smart Travel Plans

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It’s that time of year again. Listening to the jazz classic Autumn Leaves by Nat King Cole and watching those autumn leaves of red and gold drift by my window, I’m thinking about the thousands of Canadian snowbirds finalizing their travel plans. If you have older people in your family who like to winter in sunnier climates, have a conversation about some of the key items they should have in….

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Smart Ageing

MOVING TO A NEW JURISDICTION? DON’T FORGET ABOUT YOUR MARRIAGE CONTRACT!

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This blog has been written by Darren Lund, Partner, at Fasken LLP, Toronto For estate planners, when a client tells us that they are moving to another province or country, a number of planning issues immediately come to mind. What does the move mean for the client’s will and powers of attorney? How will the move impact an existing trust or corporate structure? And, of course, what are the tax….

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Estate Planning, Family Conflict, Practice Management, Wills

The Florida Condo

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Scotiatrust

This blog post was written by: Derek Hambly, Estate and Trust Consultant, Scotiatrust London When it comes to estate planning, there are a number of assets that ring an alarm bell. The “family cottage” is a big one, and I have written a few articles about dealing with family cottages. Another is the “Florida condo”, and this type of asset has come up many times in recent years as more….

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Estate Administration and Probate Applications, Estate Planning, Real Estate, United States, Wills

Ontario Court of Appeal Finds that Two-Year Limitation Period Applies to Estate Property Claims

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In Thiessen v. Thiessen Estate, the Court of Appeal confirmed that the Trustee Act’s two-year limitation period governs all claims against estates arising from the deceased’s actions, even when those claims involve real property (with limited statutory exceptions). Background The Plaintiff/Respondent was the husband of the Deceased.  The Husband and the Deceased were married in 2014.  Before they were married, each owned their own home. They decided that, after marrying,….

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Estate Litigation
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