August 2014

I have been a practicing social worker for over 30 years. During this time I have tried to not “social work” my family. Not an easy feat especially over the last 10 years since starting Elder Caring and having aging parents. This past weekend I returned to my home town for a visit with my mother. I thought it would an excellent opportunity to complete the new EC “Wellness Binder”….

Today’s post is written by guest blogger Adam Parachin, Associate Professor of Law at the University of Western Ontario. In a recent decision – McCorkill v. Streed 2014 NBQB 148 – the New Brunswick Court of Queen’s Bench took the highly unusual step of striking an unconditionalresiduary bequest on the basis of public policy.  Justice Grant reasoned that the bequest violated public policy due to the white supremacist agenda of….

A recent Canada Revenue Agency technical interpretation sheds light on the treatment of the deceased’s unexercised stock options and tax relief in the event the value of the stock has declined since the date of death. Our tax rules provide that where an employee has died and the employee owned unexercised stock options prior to their death, the deceased is considered to have received an employment benefit in the year….