September 2024

Canadian Charity Law’s Turning Point

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[caption id="attachment_21029" align="aligncenter" width="322"] Aura Vaucrosson, Canadian Charity Law Pioneer, with Malcolm Burrows[/caption] In the 1970s, Canadian charity law dramatically evolved and became imbedded in the Income Tax Act.  While this is ancient history, I have personal connections with the drafting Working Group at the Department of Finance that I rediscovered. To my delight, after 45 years, I reconnected with one of the drafters in Ottawa this summer.  Aura (Elliott)….

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Philanthropy/Charitable Giving

A Tale of Two Limitation Periods

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In Ingram v. Kulynych Estate, 2024 ONCA 678, the Court of Appeal for Ontario considered the appropriate limitation period where two different limitation periods were applicable and apparently in conflict in relation to a claim against an estate. Background Henry Kulynych died in February 2017. In his Will, Mr. Kulynych left his estate to his first wife, and if she predeceased him, which she did, then to his three children…..

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Uncategorized

Jointing family assets to avoid probate: Is it still that simple?

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Douglas Buchmayer, Gowling WLG (Canada) LLP As many of you will be aware, probate is the process by which the Will of a deceased person is submitted to the Court for verification. A tax under the Estate Administration Tax Act of Ontario (formerly known as “probate fees”) of 1.5% is levied on the value of all assets of the deceased dealt with by that Will. Notionally not included in the….

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Estate Planning, Uncategorized

I Want To Disappear: The Power of Grief

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As much as I love writing about the law, it’s important to sometimes take a moment to acknowledge the people that it affects. I’ve noticed that over the past few months I’ve worked with several clients who felt motivated to revisit their estate planning after the death of someone they knew. But, in each case, the death didn’t impact the planning; the deceased wasn’t a beneficiary or trustee of the….

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Grief

If I were administering Taylor Swift’s Estate

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If I were administering Taylor Swift’s estate, I would have to continuously monitor her trademarked lyrics “This sick beat”, “Party like it’s 1989” and “Cause we never go out of style”, amongst others.  Generally, artistic works involve copyright to protect it from being used and sold by others.  But, as song titles and lyrics are not protected by copyright, Taylor Swift turned to trademark law to protect these valuable assets…..

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Estate Administration, Executors, Uncategorized

Case Comment: Huang v. Nie, 2024 ONSC 2398

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As many of our readers may know, estate trustees have a duty to account to the beneficiaries of an estate for the property they administer. Beneficiaries are entitled to be kept informed and can reasonably expect transparency and communication from the estate trustee in this regard. Oftentimes, an estate trustee will deliver accounts to beneficiaries to demonstrate what funds have come into the estate, and what funds have been paid….

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Estate Administration, Estate Litigation, Executors, Family Conflict, Passing Of Trustees’ and Executors’ Accounts, Trustee, Uncategorized
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