Can Section 3 Counsel be Summoned for Examination?

Successfully summoning counsel of record for examination is typically a difficult task, and a motion to quash will often be brought after a summons is served on counsel for one of the parties. Case law in is clear that, generally, calling a lawyer to give evidence against their client should not be done absent the most exceptional circumstances. At a minimum there must be high materiality and necessity – the….

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Guardianship, Power of Attorney, Powers Of Attorney and Guardianship Disputes, Undue influence

POST MORTEM PLANNING: AGAIN MORE GOOD NEWS

CRA will allow post-mortem pipeline transactions to continue, which will allow individuals to avoid double tax on disposition of certain assets…..

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Business Succession Planning, Canada Revenue Agency, Estate Administration, Estate Planning, Executors, In the News, Investments, Property, Real Estate, Small Business, Succession Planning, Tax Issues, Uncategorized, Wills

You’ve Got Mail – Part Two

In a follow up to my blog post of September 18, 2020 (“Part One”), this blog will consider what it means if you have received notice that you are a residuary beneficiary of an estate. You are probably wondering what a residuary beneficiary is.  To understand this, you must understand what the term residue means.  As I addressed in Part One of my blog, the term residue is defined to….

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Uncategorized

Valuing In-kind Donations

There is a saying among charitable gift planners: “beware of in-kind property donors who show up with valuations in hand.”  In other words, eager donors and their gifts may be too good to be true.  This is folk wisdom that points to a serious issue.  Donors, executors and charities often struggle with in-kind donation valuation.  Who commissions and pays for in-kind donation appraisals, the donor or charity? Standard Practice The….

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Estate Donations, Estate Planning, Philanthropy/Charitable Giving, Uncategorized
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