Valuation for Estate Planning – Some Hard Lessons

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In a recent case in Tax Court, Lauria v HMQ 2021 TCC 66, the taxpayers, both officers and directors of a company held shares in the company as a result of employee share option agreements granted to them.  In early 2006, the company founders decided to pursue an initial public offering (“IPO”) of the company and hired an underwriter for that purpose. Apparently upon the advice of the company’s chief….

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Canada Revenue Agency, Courts, Estate Planning, Investments, Limitation periods, Tax Issues, Trusts, valuation

Role of the Health Practitioner at Board Hearings: Recommendation for Reform

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The Consent and Capacity Board (“Board”) in Ontario is a quasi-judicial administrative tribunal which operates at arm’s length from the Ministry of Health. The Board convenes hearings and makes decisions under six pieces of legislation, but most hearings relate to the Health Care Consent Act (HCCA) and the Mental Health Act (MHA). According to the Board’s website,[i] over 5,200 hearings were convened in the 2019/2020 fiscal year. Applications to the….

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Capacity Law, Courts, Disability, Guardianship, Healthcare

“And Just Like That”: Mr. Big’s big mistake and other take aways

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This blog post has been written by YVONNE MAZURAK, Associate at Fasken LLP. Like many others, I spent a good chunk of my time off over the holidays catching up on “And Just Like That”, aka the reboot of the decade long 90s hit show which followed the lives of Carrie Bradshaw—a 30-something columnist living in NYC—and her three best friends.For those unfamiliar, the reboot continues following Carrie and her….

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Estate Planning, Uncategorized, Wills

The Decline of Churches

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[caption id="attachment_17878" align="aligncenter" width="614"] The Hazlet Lutheran Church, northwest of Swift Current, Sask., sat empty for nearly 25 years until two friends, Lindsay Alliban and Erin McKnight, bought it in 2016 and converted it into a live music space. (Katie Toney via CBC)[/caption] Organized religion has been the bedrock of the Canadian charitable sector.  When charities were first required to register federally in 1967, over 60% of organizations were religious….

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Estate Planning, Philanthropy/Charitable Giving, Uncategorized

The Importance of Independent Witnesses in a Will Challenge

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Di Nunzio vs Di Nunzio reminds us of the standard of evidence required in a will challenge. The testator made a new will in 2017 (the “2017 Will’).  The 2017 Will was made while the testator was in palliative care and she retained a new lawyer to assist her to make the will. In the 2017 Will, she appoints her daughter Teresa (her primary caregiver) as her estate trustee and….

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Wills

We are all feeling something…. different

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Today’s newsfeed story: “It’s just another pandemic Monday”  Thank you Heather Mallick, Monday January 17, 2022.  I guess we are all feeling ‘something’. Yesterday was my father’s birthday.  He would have turned 93 if he hadn’t died when he was 69.  I find it interesting how we like to do that- – provide an age or number as if the person was still with us.  I guess they are- if….

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Caregiving
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