The Psychology of Decision Making by Attorneys for Personal Care – What You Won’t Learn in the Substitute Decisions Act (SDA)

In a nutshell, the duty of Attorneys for Personal Care under the SDA is to act as a substitute decision-maker (SDM) for proposed healthcare interventions if the person is incapable of making that decision, and in doing so, to make decisions in the person’s best interests and in keeping with prior expressed wishes if possible. The SDA provides guidance to those acting as an SDM in how to determine best interests,….

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Caregiving, Elder Care, Elder Law, Guardianship

Multiple Wills – the West Coast version

This Blog was written by: Natalie Rouse Most of us are familiar with the 1998 decision of Granovsky Estate v Ontario. The case has been the leading authority to permit planning with multiple Wills in Ontario. The use of multiple Wills is now an integral part of the estate planning process for business owners and professionals. It is a frequently used and effective strategy in order to save (and in….

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Estate Administration and Probate Applications, Estate Planning, Executors, In the News, Probate Tax, Uncategorized, Wills

The Law Commission of Ontario Seeks Public Consultation

The Law Commission of Ontario’s (LCO) Improving the Last Stages of Life project released two final research papers ahead of publishing its consultation paper. The LCO’s project examines how Ontario laws are shaping the quality of life of dying people and how end of life care can be improved in Ontario through a better understanding of the law by healthcare workers, patients, and substitute decision-makers. It also considers recommendations for….

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Capacity Law, Caregiving, Elder Law, In the News

TAXATION OF DEPRECIABLE PROPERTY TRANSFERS INVOLVING TRUSTS

Pursuant to a certain provision of the Income Tax Act (“ITA”), if in the transfer of depreciable property between related parties, the actual cost to the transferee would otherwise exceed the capital cost (for tax purposes) to the transferor, the capital cost to the transferee is limited to the sum of the capital cost to transferor and the transferor’s taxable capital gain on the property minus any related capital gains….

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Canada Revenue Agency, Estate Administration, Estate Planning, Investments, Real Estate, Tax Issues, Trusts

Separation and Divorce: Implications

Separation and Divorce: Implications[1] In Ontario, there are significant implications when a couple (both common-law and married) separates and when a couple divorces. As more and more couples live in common-law relationships as well as the rate of divorce in this day and age, it is important to consider the following implications.  Separation – Common-Law Partners: Support: For common-law couples, a partner may be able to apply for support if….

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Separation, Spouse

A Statue in the Wrong Square

Regular readers of the All About Estates blog may recall that each spring I write on legacy and how we honour the dead.  This usually involves a trip to a cemetery.  My cemetery visit this year was thwarted by a seagull attack – see my Hitchcockian video – so instead I will turn my attention to a historical bequest and recognition debacle. Bartolomeo Colleoni (1400-1475) was Lombardy-born general who served….

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Estate Donations, Estate Litigation, Philanthropy/Charitable Giving
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