April 2019

April is Autism Awareness Month

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This blog was written by Jessica Ang What is Autism? Autism, also known as, “Autism Spectrum Disorder” is a set of unique strengths and challenges that are characterized from one’s social skills, including one’s verbal and non-verbal communication, to one’s behaviours (Autism Speaks, 2019). Autism is a developmental disorder that I have been learning about for ten years and it continuously remains of significant importance to me. My best friend….

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Canada Revenue Agency, Caregiving, Disability, In the News

Solicitor’s Negligence – A Follow Up

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I have previously blogged about solicitor’s negligence and the current state of the law with respect to, in part, determining lawyers’ liability and the applicable standard of care. As a follow-up, below is a brief list of some best practice tips to keep in mind: Communicate – keep the client informed of legal options and obligationsProvide clients with regular updates, even if there is nothing to reportDon’t rely solely on….

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Estate Litigation, Fiduciary Professions, Practice Management

Power of Attorney Fees Paid

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The Canada Revenue Agency (CRA) was asked whether compensation received by an individual acting under a power of attorney (POA) is required to be included in the individual’s income for income tax purposes. A POA is a legal document between two persons whereby one person (A) appoints another person and confers authority to the other person to perform specific acts on A’s behalf. Generally, compensation received by an individual for….

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Uncategorized

Advanced Care Planning

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April 16 is National Advance Care Planning Day. If this blog is the only place you are hearing about Advance Care Planning today, then please share it, because it likely means you are not alone! This is the ‘Speak Up’ campaign and by making this a National event, it serves as an important reminder that we need to think about and write down our wishes, on how we want to….

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Budget 2019: A Change to the Estate Administration Tax

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On April 11th, 2019, Ontario’s Ford government released its first budget. Of note to estates practitioners, as of January 1, 2020, Estate Administration Tax (commonly referred to as “probate fees”) will not be payable on the first $50,000.00 of an estate’s value. Currently, probate fees are levied at a rate of $5 per $1000, or part thereof, of the value of estate assets between $1,000.00 and $50,000.00, and a rate….

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Uncategorized

Budget 2019: Erosion of Charitable Incentives

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The 2019 Federal Budget was uneventful in terms of charitable incentives (journalism aside), but there are two proposals that will directly affect giving. The first relates to donations of cultural property – especially art with foreign origins – and the second to employee stock options. The former represents the reinstatement of a long-standing incentive, while latter an erosion. Cultural Property First the good news. The Budget reversed a 2018 federal….

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Philanthropy/Charitable Giving, Uncategorized
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