December 2022

As You’re ‘Checking Your List’, Don’t Forget Your Year End Tax Planning

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As the holidays approach, so too does December 31st or the end of a calendar year.  This date can mean different things to different people.  For those in the business of estate and tax planning, the spectre of December 31st often leads to calls from clients who are looking to: complete a project they had on their “to do” list for the calendar year, start a project but have it….

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Estate Planning, Tax Issues, Trusts

Suspicious Circumstances – For Wills Only

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Because the doctrine of suspicious circumstances was developed in respect of probate and wills, it cannot easily be exported into other areas of law, including contract law…..

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Capacity Law, Contested wills, Contracts, Estate Litigation, Estate Planning, Executors, Geriatric Care Management, Property, Real Estate, Testamentary Capacity, Trustee, Undue influence, Wills

Reversionary trusts – an interesting technicality

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Co-author: Rock Lapalme, CPA, CA, TEP (Associate Director of Tax – Baker Tilly Canada) Most practitioners are aware that subsection 75(2) of the Income Tax Act (ITA) may apply to a trust and will attribute all income or loss from a trust’s property back to the person (transferor) from whom the property (or substituted property) was directly or indirectly received if the property may revert to the transferor[i]. In addition….

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Tax Issues, Trusts

Happy Holidays- However You Celebrate (or don’t)…..

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Like many families around the world, I lit the menorah for the first night of Chanukah. It is always a magical time to chant a familiar tune that has been passed from generation to generation.  It is a time to remember, not only the history of how the holiday came to be, or why it was called the miracle of lights, but to remember family. I embrace my family with….

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Caregiving, Elder Care

It’s the Most …… Time of the Year!

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Hectic, chaotic, busy, stressful, demanding are all words that can easily be a substitute for “wonderful” when thinking about our practice at this time of the year. With in-person holiday events and functions slowly starting to return to some sort of normalcy after a quiet few years, the added demands for our time have increased this year over last. For those who typically do not deal with the December “crunch”,….

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Trustee, Trusts

An Estate Donation of a Company  

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[caption id="attachment_19850" align="aligncenter" width="471"] Donor Miriam Bergen’s photo is held by her niece, Doris Geitz. (CBC)[/caption] On Giving Tuesday last month, The Winnipeg Foundation announced a $500 million estate donation from a local donor, Miriam Bergen.  The donation is of two companies.  Appleton Holdings Ltd., which owns Edison Properties, which in turn holds 27 rental apartment and commercial buildings in Winnipeg. The donor’s wished that her 200 employees “retain their….

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Estate Donations, Philanthropy/Charitable Giving, Uncategorized
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