‘Ralph the Programme Guy’ (part 2)

Last week, Audrey Miller took the initiative to blog about ‘Ralph the Programme Guy’ and reflected on the lesson learned from his ‘eccentric’ life and sad, lonely death. I hope that the blogosphere will forgive my indulgence in following up on an issue that is only indirectly related to testamentary capacity. Since my childhood days,  I also had known ‘Ralph’, whose real name was Rayfield Platner. Rayfield was probably a variation….

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Estate Planning

What are the Tax Consequences of Disclaiming or Releasing an Interest in a Trust? Part 1

The CRA recently began an initiative to consolidate the information provided in its income tax interpretation bulletins and income tax technical newsletters. The new publications are called “folios”. As each folio is released, it is subject to a three-month comment period. In late September, the CRA released “S6-F2-C1-Disposition of an Income Interest in a Trust”, which, among other things, summarizes the tax consequences of a disclaimer, release or surrender. A….

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Estate Litigation, Home-Right

Ralph, the Programme Guy

When everybody knows your name but very few know you. I read an obit that appeared as an announcement in a sports blog from markhebscher who read about it from Scott@randomjaysstuff. The announcement read ‘Toronto’s Witness to Sports History is Dead’. Oddly enough I knew Ralph, or should I say our family knew of Ralph, better known as ‘Ralph the Programme Guy’. In fact, in the mid 80’s we lived….

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International

New Intestacy Rules in the UK

As a common law jurisdiction with our roots in the United Kingdom it is understandable we have an interest in what happens “across the pond”. The UK has recently updated their inheritance laws and made large changes to their intestacy laws. Normally we look to the UK for changes but in this case it seems like the UK may have taken a page out of our book. The new Inheritance….

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Estate Planning, Home-Right, International

A Business Succession Success Story

Last week I stopped by Walter Beauchamp Tailors to purchase a new tie (I was attracted by the “clearance sale” sign in the window). As fortune would have it the owner, Terry Beauchamp, was the person who helped me out. I asked Terry if the store was closing. Terry, who is in his mid ‘60s and still looks great, told me that it was time to enter the next stage….

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Estate Planning

Who Pays the Legal Costs of a Dependant’s Relief Claim?

My colleague, Diane Vieira, recently blogged about the Divisional Court’s decision in Quinn v. Carrigan.  While she highlighted what the case had to say about the proper approach to determining dependant’s support, the case is also instructive on who should bear the costs of a dependant support application. Prior to McDougald Estate v. Gooderham and Salter v. Salter Estate (in which Justice Brown notoriously warned estate litigants that an estate….

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Estate Planning, Home-Right, International
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