Concert tickets are a horrible Christmas gift. The concert is a year away. They’re expensive, so the gift receiver is bound to feel guilty. You gave me a pair of tickets, are you implying that I have to take you? Cause now I’m thinking you like this singer more than I do. How can a gift giver make this even more awkward? How about tickets to a concert headlined by….
Dead people who made WAY more money than you Continue Reading »
UncategorizedThis blog was written by Christopher Cook, student-at-law. Medical assistance in dying (“MAiD”) is yet in its infancy in Canada. It was only in 2015 that the Supreme Court of Canada struck down as unconstitutional the Criminal Code’s prohibition on physician-assisted suicide. The following year, the Parliament of Canada amended the Criminal Code to permit MAiD for those suffering from grievous and irremediable physical or physiological medical conditions. On March….
Mental Illness and Medical Assistance in Dying: Changes to the Law Coming Soon Continue Reading »
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This past weekend was the American Thanksgiving. Black Friday sales and shopping and ‘savings’ ( an oxymoron, no?) advertisements were everywhere. Fortunately there is penance to be had with GivingTuesday, which is tomorrow. I can dissuade any guilt by giving to those less fortunate. According to givingtuesday.ca, this is “a global movement for giving and volunteering, taking place each year after Black Friday. The ‘Opening day of the giving season,’….
Giving Tuesday Continue Reading »
Charitable GivingApproaching year end, you increasingly may be fielding calls from corporate lawyer peers who are closing transactions in which trusts are involved. For example, trusts may be direct vendors or sellers, or, perhaps HoldCos are the sellers, but one or more trusts own the shares of the HoldCos. This blog will explore some (but not all) considerations that are relevant when trusts are involved in a transaction. High Level Considerations….
Considerations When Trustees are Involved in Transactions Continue Reading »
Estate Planning, Trustee, TrustsLike so many other things, continuing care and living costs are on the rise. Whether you are a Henson Trust Trustee or a Discretionary Inheritance Trust Trustee, the onus to prudently manage investments is more crucial than ever. It is also imperative that investment plans fit the circumstances of the beneficiary in order to maximize investment value. That being the case, a Trustee for a Henson Trust is called upon….
Investing Prudently in Trusts for Dependents with Disabilities Continue Reading »
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The beneficial ownership reporting for trusts (BORT) rules, originally announced in the 2018 Federal Budget on February 27, 2018, has made its way into the House of Commons. The original draft legislation released by Department of Finance on July 27, 2018 was updated on February 4th and on August 9th of 2022. This final update of the BORT draft legislation is now included in the 172 pages of Bill C-32[1]….
Beneficial ownership reporting for trusts – the uncertainty is almost here! Continue Reading »
Canada Revenue Agency, Estate Administration, Tax Issues, Trusts