All About Estates

Month: January 2023

Total 19 Posts

The Caregiver Crisis in Canada and How to Navigate It

The Caregiver Crisis in Canada Have you attended a social event lately with people aged 40 to 60? Often described as the ‘sandwich generation,’ they try to care for older family or friends while working full-time, coping with busy family lives, and raising children. No doubt the conversation will turn…

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Keeping the Court Happy :)

The recent case of Lepp v. The Municipality of York, 2022 ONSC 6978 (CanLII) (“Lepp”) is now considered to be a form of required reading for litigants and their counsel. While the facts of the case are not particularly unique, the court’s comments on lawyers’ compliance with the Notice to…

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Trust and estates beware of the new Underused Housing Tax

The recently enacted Underused Housing Tax Act[i] (UHTA) applies a one per cent tax on the ownership of vacant or underused housing in Canada. Per the Canada Revenue Agency’s (CRA) published notification[ii] on Jan 17, 2023, “the vast majority of Canadian owners of residential property are excluded owners and, therefore,…

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Will The Vacant Home Tax Impact Use of the Principal Residence Exemption; Estate Planning Considerations

  Overview The Ontario government has enabled municipalities to enact a tax on vacant residential units in their regions (Granted under Part IX.1 of the Municipal Act).[1] Each municipality has to pass a By-Law stating the tax rate and conditions of vacancy that, if met, make a property subject to…

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The Judicial Preference for Non-Intervention in Guardianship Disputes

Guardianship disputes can be stressful and costly. Though each party wishes to do what is in the best interests of their incapable loved one, they struggle to reach an agreement about how to manage the incapable person’s personal care or property. These conflicts often make their way to the courts for resolution. But should they?

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