You can’t wear two pairs of shoes at a time

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This Blog was written by: Robert Boyd To anyone who may have a pang of guilt when approaching the counter at an airport duty free with a bottle under each arm, there was no need, you were indirectly contributing to global education and medical research. Chuck Feeney grew up in very modest circumstances in New Jersey in the 1930’s and went on to pioneer the concept of duty free. As….

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Charitable Giving, Philanthropy/Charitable Giving, Uncategorized

Summary Judgment Motions and Fraudulent Concealment

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Justice Newbould wrote an interesting and comprehensive decision regarding the two year limitation period under section 38 of the Ontario Trustee Act.  It seems that the two-year limitation period may not be as infallible as estate litigators think. Nancy Wagg had three children – Anita, Yvonne and John.  Nancy was a woman of modest means and limited education.  However, lady luck smiled on her and she won the lottery.  Unfortunately,….

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Taxpayers have rights too!

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As a Canadian taxpayer either alive or their estate, you (or your personal representative) has rights in your dealing with the Canada Revenue Agency (CRA) as follows: To receive entitlements and to pay no more and no less than what is required by law. To service in both official languages. To privacy and confidentiality. To a formal review and a subsequent appeal. To be treated professionally, courteously and fairly. To….

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Canada Revenue Agency, Costs, Estate Administration, In the News, Trustee, Uncategorized

Thank a Family Caregiver

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Tomorrow April 4, 2017 is Ontario’s first annual Family Caregiver Day. Family caregivers support the very fabric of our society.  It is not only about caring for older adults as it includes anyone who is in need of assistance. The Oxford Dictionary defines ‘care’ as a “the provision of what is necessary for the health, welfare, maintenance, and protection of someone or something”. A broad term which encompasses caring for….

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Caregiving, Dependant Support, Elder Care

The New World of Posthumous Conception

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The All Families Are Equal Act (Parentage and Related Registrations Statute Law Amendment), 2016, S.O. 2016, c. 23 (the “Act”), received Royal Assent on December 5, 2016, and the provisions of the Act discussed in this blog came into force on January 1, 2017. The Act introduces a new regime for determining parentage in Ontario, primarily through substantial amendments to the Children’s Law Reform Act (“CLRA”) and the Vital Statistics….

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Endowments and Perpetuity

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“Is perpetuity 21 years?” asked a charity colleague.  “No, it’s forever, until the end of time, or as long as we collectively exist,” I answered.  Despite my pedantic response, the question is a good one because it underscores the inherent meaninglessness of the phrase “in perpetuity” in relation to charitable endowments. My colleague’s charity was reviewing its endowment policy and having an internal debate about the term of funds.  One opinion….

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Philanthropy/Charitable Giving, Uncategorized
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