April 2021

On February 5, 2021, I wrote a blog on Section 16(b) of the Succession Law Reform Act. Now, almost three months later, Ontario’s Bill 245 has received royal assent. Among many other changes to various pieces of legislation, Bill 245 revokes section 16 of the Succession Law Reform Act (the “SLRA”) in its entirety. Accordingly, a Will will no longer be revoked by a subsequent marriage of the testator. This….

In a historic moment in Canadian history, Canada’s first female Minister of Finance (and Deputy Prime Minister), the Honourable Chrystia Freeland, presented the Government of Canada’s 2021 Federal Budget (“Budget 2021”) on April 19, 2021.  Budget 2021 contains significant proposals to amend the Income Tax Act (Canada) (the “ITA”), the Excise Tax Act (the “ETA”) and the Excise Act, 2001 (the “EA”) while also providing updates on previously announced tax….