February 2025

Love is in the Air – Or is it Separation?

Couple forced to marriage by judge

This blog post was written by: Diana Leopardi, Estate and Trust Consultant, Scotiatrust Montreal Love is in the air…You may now kiss the bride; these are a couple of popular phrases often used in romantic movies but what about The Hangover movie what if your client woke up one morning only to discover that they were married and duties and responsibilities of married couples were bestowed upon them…what to do?….

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Family Conflict, Separation, Spouse

To Be or Not to Be a Spouse: A Follow-Up on Enns V The King

Maddi Thomas, associate, and Donya Ashnaei, articling student, Gowling WLG (Canada) LLP Background I wrote a blog post on Enns v the King, 2023 TCC 28, last year. This case was significant for estate planners, as the ruling extended the Canada Revenue Agency’s (“CRA”) reach under section 160 of the Income Tax Act (the “Act”). A little over a week ago, the Federal Court of Appeal (“FCA”) overturned the TCC’s….

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Appeals, Spouse, Succession Planning, Tax Issues
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