Privacy, the Rule of Law, and Apotex Inc.

The “rule of law” is a defining feature of western democracies. Briefly described, it is the insistence that all government action be based in law, and is contrasted with acts of tyranny, dictatorship, and arbitrary exercises of power. The central role that the rule of law plays in Canadian society is most clearly seen in the one-sentence preamble to the Constitution Act, 1982: “Whereas Canada is founded upon principles that….

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Capacity Law, Estate Litigation, Family Conflict, Guardianship, In the News, Interest

Senior Caregivers in Canada

Statistics Canada 2012 indicated that 28% of Canadians provided unpaid care to a family member or friend.  Just less than half (12% of all caregivers) were seniors themselves. In fact, this group was most likely to spend the longest hours per week providing care.  Almost one quarter of this group provided 20 hours or more of care per week,  which is almost twice the amount of time provided by those….

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Caregiving

The Toronto Maple Leafs and “Pour Over” Clauses have something in Common

With the Toronto Maple Leafs season ending earlier this week, I thought I would take this opportunity to discuss the recent B.C. Supreme Court ruling involving the estate of former Leafs head coach, Pat Quinn (“Pat”). On March 9, 2018, B.C. Supreme Court Justice Funt declared the “pour over” clause in Pat’s Will invalid.  The clause could not be “cured” by the Wills, Estates and Succession Act, S.B.C. 2009, c…..

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Estate Administration, Estate Planning, In the News, Wills

LTCHA Fails to Meet its Mandate for Seniors with Dementia and Responsive Behaviours

All long-term care homes in Ontario are governed by one piece of legislation: the Long-Term Care Homes Act, 2007 (LTCHA) designed to help ensure that residents of long-term care homes receive safe, consistent, high-quality resident-centred care. The Ontario Regulation 79/10 (Regulation) is made under the LTCHA and provides additional requirements. Section 53 of the Regulation sets out the requirements relating to the care for residents with “Responsive Behaviours,” which are….

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Capacity Law, Caregiving, Elder Care

French Elvis has Left the Building

Johnny Hallyday, referred to as the “French Elvis”, leaves behind a string of ex-wives and disappointed beneficiaries.  His recent death has resulted in litigation over his multi-million dollar estate, with the central issue being whether French or California law governs the distribution of his estate. It is not uncommon for Ontarians to have property in another Canadian province or in another country.  Depending on the type of property, law other….

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Uncategorized

TRUST REPORTING: NEW REQUIREMENTS COMING SOON!

Under the current rules, a trust only needs to file an annual tax return but generally does not need to file the return if it does not earn an income or make any distributions in the year. (Notwithstanding that the Canada Revenue Agency has increased its demand for “nil returns” to be filed under certain circumstances). Further, there is currently no requirement for the trust to report the specific identity….

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Canada Revenue Agency, Estate Administration, Estate Planning, In the News, Tax Issues, Trustee, Trusts, Uncategorized, United States
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