All About Estates

Month: December 2018

Total 18 Posts

Year End Wishes for Changes to Care for Patients with Dementia

Health Quality Ontario, in collaboration with clinical experts, patients, residents, and caregivers across the province, is developing quality standards for care providers in Ontario. I participated in developing the quality standard: Behavioural Symptoms of Dementia: Care for Patients in Hospitals and Residents in Long-Term Care Homes. This quality standard focuses…

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‘Twas The Night Before Probate

‘Twas the night before probate, when all through the court, Not a lawyer was stirring, not even for a tort, The executors advertised for creditors with care, In the hopes that distant relatives would remain unaware, The beneficiaries were nestled, with comfort in their gifts, But the judge said the…

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Capital Gains Exemption Purification before a Share Sale: Be Careful about Timing

Assume a family trust (“Trust”) which has a December year end owns 100% of an operating company (“opco”). A separate corporation (“holdco”), owned by the founders of opco, is a corporate beneficiary of the Trust. Opco is up for sale. Opco has excess funds which may affect the Trust’s and…

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