November 2015

Home Care Reform

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Being a provincial jurisdictional issue, health care reform was not a hot button topic during the media’s election coverage. But health care issues and reform are fundamental to the current issues facing our governments, be that at the municipal, provincial or federal level. “Home Care,” that is, support services for those living in their home, is a particular area in need of attention given our aging population. Home care appears….

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Estate Planning

Private Foundation Continuity

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The combination of “private foundation and perpetuity” is a bit like “Fred and Ginger”, always linked in the public mind. Since 2000, however, the charitable status of 1,750 Canadian private foundations has been revoked. Of that number, 1,088 private foundations deregistered on a voluntary basis at the request of trustees or directors. To put these numbers in context, the number of new private foundations registered since 2000 is 2,983. In….

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Estate Planning, Philanthropy/Charitable Giving

How should we define “Geriatric”? certainly not age 65!

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A recent spate of media articles has emphasized the rapid growth of an elderly or “geriatric” cohort who are regularly referred to as ‘65 and over’.  This has been labelled the “Silver Tsunami”, an unfortunate term that does not apply to most older women in North America.  In my case, silver is harder and harder to detect as my hairline recedes. The media has been ablaze for the last few….

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Elder Care, Geriatric Care Management

Philadelphia Phillies Co-Owner in Family Feud Over Trust Funds

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With the most successful Toronto Blue Jays season in recent memory now over, another Major League Baseball team was in the news for less fortunate reasons. According to an article in the Philadelphia Inquirer, Philadelphia Phillies co-owner John Middleton is in litigation involving a claim by his sister, Anna Nupson. Both Nupson and Middleton are two of the three children (a third child has remained neutral) of Herbert Middleton, a wealthy….

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Estate Litigation, Family Conflict, Trusts, Undue influence

More on Graduated Rate Estates

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At a recent conference of the Society of Trust and Estate Practitioners, the Canada Revenue Agency (“CRA”) was asked to respond to certain questions regarding Graduated Rate Estates (GRE’s), in particular around the actual definition of a GRE and its application to a situation where the deceased has more than one will. Definition of a GRE The CRA was asked that while an estate is under administration during its first….

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Business Succession Planning, Canada Revenue Agency, Canadian and US Tax Treaty, Estate Administration, Estate Administration and Probate Applications, Estate Planning, Executors, In the News, Probate Tax, Succession Planning, Tax Issues, Trustee, Trusts, Wills

ROLLOVERS TO AN RDSP

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Today’s blog was written by Darren G.Lund, Associate at Fasken Martineau DuMoulin LLP.

In the 2010 Federal budget the Federal government announced new measures to support persons with disabilities, stating that an “important concern for parents caring for a disabled child is to ensure that the child will be adequately provided for in the event that one or both parents die.”[1] The new measure was announced as follows:
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Canada Revenue Agency, Disability
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