January 2022

Latest Draft National Standards for LTC

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I spent much time yesterday reading the National Standard of Canada guidelines from the Health Standards Organization draft report on developing new standards for Long Term Care. This draft document is titled “Long-Term Care Services” (CAN/HSO 21001:2022).  I also read the Globe and Mail and Toronto Star articles nicely packaged by NIA in my inbox. At this time now two years into the pandemic, change within LTC is needed more….

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In the News

Shingeki no Kyojin: An Anime Unexpectedly About Family, Legacy and Succession

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Last week, my colleague Yvonne Mazurak wrote a blog post about a recently-released television show, And Just Like That, discussing the estate planning issues highlighted by the events of the show. So, I thought I would provide a bit of a television recommendation show of my own…although my taste is a bit different. For this post, I’d like to highlight Shingeki no Kyojin (in English: Attack on Titan), one of….

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Estate Planning, Family Conflict, Healthcare, In the News, Interest, Wills

Attorney Compensation – Can you count on it?

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“An application to pass accounts is more than a rubber stamping of an attorney for property’s accounts”, reminds Justice Graeme Mew in Re Andriesky Estate, 2022 ONSC 242. In most circumstances, an attorney for property is entitled to the percentage formula in the Regulation. Ontario Regulation 26/95 made under the Substitute Decisions Act provides: 1. For the purposes of subsection 40(1) of the Act, a guardian of property or an….

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Uncategorized

Capacity to Retain and Instruct Counsel

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Estate litigation cases often impact upon persons who are incapable. In particular, an individual may be incapable of, among other things, managing their property or personal care, of making a will (testamentary capacity) and of retaining and/or instructing counsel. The recent case of Guardian Law Group v. LS, 2021 (“Guardian”) reviews the requirements that must be met by counsel to be validly retained to represent an individual. In Guardian, the….

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Capacity Law, Contracts, Estate Litigation, Retainer Agreement

Valuation for Estate Planning – Some Hard Lessons

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In a recent case in Tax Court, Lauria v HMQ 2021 TCC 66, the taxpayers, both officers and directors of a company held shares in the company as a result of employee share option agreements granted to them.  In early 2006, the company founders decided to pursue an initial public offering (“IPO”) of the company and hired an underwriter for that purpose. Apparently upon the advice of the company’s chief….

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Canada Revenue Agency, Courts, Estate Planning, Investments, Limitation periods, Tax Issues, Trusts, valuation

Role of the Health Practitioner at Board Hearings: Recommendation for Reform

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The Consent and Capacity Board (“Board”) in Ontario is a quasi-judicial administrative tribunal which operates at arm’s length from the Ministry of Health. The Board convenes hearings and makes decisions under six pieces of legislation, but most hearings relate to the Health Care Consent Act (HCCA) and the Mental Health Act (MHA). According to the Board’s website,[i] over 5,200 hearings were convened in the 2019/2020 fiscal year. Applications to the….

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Capacity Law, Courts, Disability, Guardianship, Healthcare
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