What is the deadliest room in the house?

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November is still Falls Prevention Month.  With the rude awakening of last week’s snow and the icy walk I had today with Ziggy, I thought I would share a previous post. Seniors account for over 40 percent of people hospitalized for injuries. At least half will experience minor injuries and 5 to 25 percent will experience a serious injury (i.e. fracture). After a fall, 40 percent of people are ultimately….

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Caregiving

A New Way to Plan for Death

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Today’s blog is being brought to you by guest blogger, Jennifer Campbell, a law clerk in the Private Client Services group of Fasken LLP. I recently came across an article talking about death doulas. Yes, you read right, death doulas. While I’ve heard of doulas helping pregnant women come up with and execute a birthing plan, a death doula was something I had not heard of before. “Doula” is the….

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Capacity Law, Caregiving, Family Conflict, Medical Assistance in Dying

Donations from Spousal and Other Trusts

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[caption id="attachment_11560" align="aligncenter" width="480"] Operation, Christian Schad, Lenbachhaus, Munich[/caption] To paraphrase the common law, a gift must be “freely given without consideration”. “Consideration” means without expectation of benefit, which eliminates contractual or other binding rights. This concept was addressed by my colleague Darren Lund in a recent All About Estates blog on charitable donations from alter ego and spousal trusts. Tax Credit or Certainty? The issue: how can a testamentary….

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

Application of Reasonable Return – TOSI

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The Canada Revenue Agency (CRA) was recently asked their view on whether the “reasonable return” exception in would apply to preclude the application of the tax on split income (“TOSI”) rules. An adult individual who is resident in Canada (“Spouse A”) incorporated a company (“Opco”) to operate a non-services business. Spouse A’s initial investment in Opco was in the form of common shares of Opco that Spouse A received as….

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Uncategorized

In Flanders Fields the poppies grow…

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Remembrance Day is a significant day in the lives of many who endured the challenges of living during war times. As benefactors of their sacrifice, we sometimes forget that peace is a gift and the high price that was paid for it. Today we have young soldiers who are returning from war, many of whom are returning with a disability. “Centres of Excellence’ across our country will be opening to….

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Disability, Elder Care

Joint Retainers and Estate Planning

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Lawyers in Ontario are regulated by the Law Society of Ontario, and the Rules of Professional Conduct set out the professional and ethical obligations to which lawyers must adhere. One of the duties relates to avoiding conflicts of interest, except in certain circumstances. Rule 3.4-5 of the Law Society of Ontario Rules of Professional Conduct sets out the rule for joint retainers and provides as follows….

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Estate Planning
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