April 2017

Court of Appeal on Executor Removal in Cases of Conflicts of Interest

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A recent case from the Ontario Court of Appeal (published in French) dealt with the principles to consider in evaluating an application to remove an executor due to a conflict of interest. The deceased in Talbot c. Bergeron, 2016 ONCA 956, had two children, a son and a daughter. The deceased owned several greenhouses, a store and 150 acres of land. Both the son and daughter were involved in the….

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The Ten D’s of Geriatric Psychiatry

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In my consulting work, I have provided independent medical/legal assessments of seniors regarding capacity to sign powers of attorney, capacity to manage property and personal care, capacity to marry, capacity to provide instructions, capacity to provide evidence and both retrospective and contemporaneous assessments of testamentary capacity and capacity to provide inter vivos gifts. I have been accredited as an expert witness in contemporaneous and retrospective assessments by the Ontario Superior….

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Capacity Law, Disability, Elder Care, Elder Law, Estate Planning, Geriatric Care Management, Testamentary Capacity

Advance Directives and Medical Assistance in Dying

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An advance directive is a document setting out an individual’s wishes for future medical treatment, most often for treatment in the event of incapacity or unconsciousness.  For example, individuals can outline their wishes with respect to withdrawing, withholding, or providing lifesaving treatment (such as feeding tubes or “Do Not Resuscitate” orders).  One limit to what an individual can ask for in an advance directive is medical assistance in dying (MAID)…..

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Application of Attribution Rules to T1135 Reporting

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The Canada Revenue Agency (CRA) was asked to consider a situation where spouses A and B jointly acquired foreign property for $150,000.  A paid $75,000 in cash and gave $75,000 to his spouse to jointly buy the property.  The question asked was how would the income and gains be shown on the relevant foreign reporting form. The CRA confirmed in a technical interpretation that, provided the spouses had joint ownership….

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Canada Revenue Agency, Executors, Tax Issues

Getting Back to Basics: The Carer’s Lexicon

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In our busy day to day lives I have found that people will often use acronyms, assuming their listener/reader understands.  This is not always the case. It is not only the younger generation that is using new terms (what exactly is a meme?), but those of us in the caregiving world also embrace our own jargon. While I try to be cognizant of using proper names rather than acronyms or….

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Caregiving

Making Effective Distributions of Estate Taxable Income Tax

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Dealing with the taxation of income earned by an estate can be complex. It has become even more complex since January 1, 2016.  It was on this date that all estates, other than those that qualify as a “graduated rate estate” (GRE), were no longer able to benefit from graduated rates of taxation on their taxable income.  Rather, to the extent an estate that is not a GRE earns and….

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Estate Planning, Tax Issues, Trusts, Wills
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