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Navigating Tax Dual-Residency: Treaty Tie-Breakers

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A sepia-toned scene photographed from above shows a magnifying glass, some photographs, a camera and lens, and an open notebook with a pencil laid across it. A pair of glasses lie in front of the notebook.

Written by Eric Hendry, Associate, Gowling WLG (Canada) LLP What happens when the domestic tax rules of two different countries look at the same person and both conclude that the individual is a tax resident? Navigating situations of “dual tax residency” is becoming increasingly common for estate planners and their clients. Whether for business, family, or lifestyle reasons, more and more Canadians seem to be putting down roots in more….

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Tax Issues

How Far Does a Power of Attorney for Personal Care Go? Limits Reaffirmed in Orr v Orr, 2025 ONSC 4986

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scotiatrust

Today’s Post by Brianna Fable-Watson, Articling Student at Gowling WLG | Gowling WLG Ontario courts continue to emphasize that the authority granted to attorneys for personal care is legally constrained and subject to competing statutory rights, particularly in long-term care settings. The decision in Orr v Orr, 2025 ONSC 4986 (CanLII) provides a clear illustration of the limits of a power of attorney for personal care, where the Ontario Superior….

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Power of Attorney

Estate Planning Considerations for Professional Athletes: Protecting Wealth Beyond the Game

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Scotiatrust

Yash Chavda, Articling Student, Gowling WLG (Canada) LLP A career in professional sports can be incredibly lucrative, but those earnings are typically concentrated into a short window, with most athletes reaching their peak earning years in their twenties and early thirties. During this period, athletes may sign major contracts, secure sponsorships, and build large personal brands. At the same time, they must navigate uncertainty, frequent relocation, and shifting financial circumstances…..

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Estate Planning, Wills

Estate Trustee Renunciation and Resignation: Accounting Obligations and Liability Considerations

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Today’s Post is by Ashley Thornton, Articling Student, Gowling WLG (Canada) LLP When an estate trustee steps down from their role, whether voluntarily or by removal, they face a critical question: what obligations remain, and what risks do they carry forward? The transition out of a trusteeship is not simply a matter of handing over the keys. In Ontario, departing trustees must navigate procedural requirements, accounting duties, and potential liability….

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Estate Administration, Passing Of Trustees’ and Executors’ Accounts

Charities Law for Testators: Director Compensation

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Gwenyth Stadig, Partner, Amber LeBlanc, Articling Student, Upama Poudyal, Associate, Gowling WLG (Canada) LLP When a testator located in Ontario intends to create a charity through their will and fund it with estate assets, it is essential to understand Ontario’s rules regarding compensation of charity directors. Generally, directors of charities cannot receive remuneration, with limited exceptions and potential approval pathways. Estate-planning professionals should ensure the will, constating documents of the….

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Charitable Giving, Estate Donations

Growing Families, Closed Classes: A Primer on Understanding Timing in Estate Gifts

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Today’s post by Brianna Fable-Watson, Articling Student Gowling WLG (Canada) LLP Estate planning documents often use broad phrases such as “to X’s children” “to grandchildren”, or “issue” when making gifts. While convenient, these terms can unintentionally create uncertainty especially when family circumstances change between the signing of the will and the testator’s death. A Common Scenario Rob, a thoughtful and organized individual, drafts his will. In it, he leaves shares….

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Estate Administration
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