Who owns the rights to a celebrity’s image after death? Do these rights pass automatically to the celebrity’s estate? How are these rights protected?….
Personality Rights…From Beyond the Grave! Continue Reading »
Estate Litigation, Estate Planning, In the News, International, Succession Planning, U.S. Citizen, United StatesIn my previous blog, Estate planning and TOSI Part I, I introduced the concept of the tax on split income (TOSI) continuity rules which are extremely important when estate planning. The objective of the continuity rules is to afford the beneficiary, who would not have an excluded amount of their own, with an excluded amount exception TOSI. The continuity rules accommodate many estate situations, but the rules do not accommodate….
Estate planning and TOSI – Part II Continue Reading »
Business Succession Planning, Estate Planning, Tax Issues
I would like to thank the estates law clerks in the Private Client Services group of Fasken for their contributions to this blog. This week, Attorney General Doug Downey (perhaps in the spirit of Thanksgiving) hinted at upcoming changes in the area of estates that would “manage the estate process with less hassle and address the probate application backlog”. Currently, many jurisdictions are facing lengthy backlogs in processing applications for….
Welcome Changes in the Filing of Probate Applications Continue Reading »
Estate Administration and Probate Applications, UncategorizedThanksgiving 2020 is a time for gratitude and togetherness. It’s a time for us to reflect on the craziness of these past 8 months and to appreciate the things that we have. For others, it’s a time to gather your family around and tell them all the ways they have disappointed you over the past year. I may be confusing that last part with Seinfeld’s Festivus episode, but you can….
The Airing of Grievances Continue Reading »
Uncategorized, Wills
Each province in Canada establishes its own rules regarding the distribution of property where a person dies without a will. In Ontario, intestate succession is governed by Part II of the Succession Law Reform Act (the “SLRA”). Inheritance on intestacy is limited to married spouses and blood relations. If a person dies with a common law spouse, the spouse must commence a claim for dependant support pursuant to Part V….
What Makes a Marriage? Continue Reading »
Dependant Support, Estate Administration, Estate Administration and Probate Applications, Estate Litigation, Executors, Spouse, Trustee
National Seniors Day was celebrated on October 1, 2020. I am not sure ‘celebrated’ is the right word. Most of us don’t feel like celebrating these days and should we be so inclined- we are significantly restricted. My wonderful client turned 101 in September and the only celebrants was the client, her caregiver, Ziggy and myself. Certainly quite different than last year’s celebration. We can still ‘celebrate’ in small and….
National Seniors Day Continue Reading »
Elder Care