August 2018

Welcome Amendments to the ODSP General Regulation

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Please note, this blog has since been updated here. In my last blog, I began looking at the treatment of the “matrimonial home” under the Ontario Family Law Act, and promised to continue that discussion in my next blog, which of course is this blog. I have decided to put that discussion over to my next blog, and instead discuss some recent and, more importantly, very good, news for individuals….

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Disability, Estate Planning

Trust reporting requirements

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The Department of Finance recently released draft legislation for consultation.  The draft rules serve to implement measures announced in the 2018 Federal Budget including rules affecting trust income tax reporting. For trust returns that are required to be filed for the 2021 and subsequent taxation years, Budget 2018 proposed that certain trusts provide additional beneficial ownership information on an annual basis.  As a result, these trusts will be required to….

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Canada Revenue Agency, Executors, Tax Issues

When More Help is Needed: Moving Seniors with Dementia to Care Facilities

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Section 4(1) of the Health Care Consent Act (HCCA) sets out a two-part test for determining whether a person has the capacity to consent to medical treatment, to be admitted to a care facility, or to receive a personal assistive service/device: Is the person able to understand information relevant to making the decision; and Is the person able to appreciate the consequences of a decision or lack of a decision?….

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Capacity Law, Elder Care, Elder Law, Geriatric Care Management, Guardianship, Power of Attorney

Revisiting Spence v BMO and the case of Discriminatory Wills: Why the saga should not be over

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By: Giancarlo Mignardi, Summer Law Student   Two years later and, given the absence of any further noteworthy cases on point, including a Supreme Court decision, this blogger believes that further discussion about discriminatory wills is warranted. In Spence v BMO Trust Company,[1] the Ontario Court of Appeal (“ONCA”) delivered a strong statement in support of testamentary freedom by concluding that: (1) it is not open to courts of construction….

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Wills

Artist Foundations

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[caption id="attachment_6702" align="aligncenter" width="800"] Tom Thomson’s The Pointers, 1916-17 (Hart House, University of Toronto) – See Thomson’s catalogue raisonne at http://tomthomsoncatalogue.org/[/caption] In the U.S. there is a generation of contemporary artists who have never been richer and they are endowing – with art and money – some significant foundations. Cy Twombly Foundation, for example, reportedly has assets of over $1.5 billion. There is even a support initiative called the Artist-Endowed Foundation….

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Estate Donations, Estate Planning, Philanthropy/Charitable Giving, Uncategorized

It’s All About The Benjamin Orders

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Did William die? If so, when? These were the central issues addressed in Steele v. Smith, 2018 ONSC 4601. There, the Court had to consider whether the estate trustee of William’s sister’s estate should receive a “Benjamin Order”, permitting the estate trustee to distribute the residue of her estate as if William had predeceased her. The testator (William’s sister) was born in Northern Ireland on December 23, 1922 and later immigrated….

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Estate Administration, Estate Litigation, Wills
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