The Two-Charity Structure

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In its Income Tax Act, Canada has two basic types of registered charity: charitable organizations and foundations.  These charity types are often paired to work together in a complementary fashion – ying and yang – to achieve shared purposes. This article is a short primer on the prevalence of this structure and how it can be used for charitable planning. Doing and Funding Charitable organizations are the most common charity….

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Estate Donations, Philanthropy/Charitable Giving, Uncategorized

Implications of Tessaro v. Gora: Statutory Interpretation of the Limitations Act

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*This blog was written by Ruth Paul, student-at-law* In Ontario, the Limitations Act requires a proceeding to be commenced within 2 years of a claim being discoverable. The Act also imposes an ultimate limitation period in which a proceeding must be commenced within 15 years of the date the act or omission occurred. The date of discoverability and/or the date the act or omission occurred are important considerations in determining….

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Uncategorized

Shareholder Loan on Death

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There are several ways to extract funds from a business; salary, dividend, bonus or a shareholder loan. When a shareholder withdraws corporate funds by way of a shareholder loan, it will be recorded in the business financial statements and comes with tax implications to the shareholder.  This is because, a shareholder loan that is outstanding for more than one (1) tax year from the end of the tax year in….

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Estate Administration, Estate Planning, Executors, Loans, Tax Issues

Seeking Trust and Truth in Times of Deepfakes and Deception

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This blog has been written by Sandra Arsenault, Law Clerk at Fasken LLP. It was necessary for me to obtain personal information from a beneficiary of an estate this week. I needed their full legal name, social insurance number, birthdate, country of residence, and full address. While on the call, I learned this 98-year-old had recently been the victim of credit card fraud and had also been robbed while attending….

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Uncategorized

When the Worlds of Medicine and Law Merge

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“If I become a vegetable, I want my doctor to pull the plug!” is a sentence that many non-medical professionals have heard their client say. If you’ve ever wondered: how can I make sure my client’s medical wishes are respected? This article is for you as it gives an overview of the various legal options available to your clients who wish to express their consent to care, in advance. This….

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Healthcare, Medical Assistance in Dying, Wills

Contempt and Custodial Sentences

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A storm approaches. The vista of mountains and a man standing upon a mountain that the storm has not yet reached.

On the de VRIES LITIGATION LLP website, I previously blogged about orders for contempt and the nuances associated with seeking and obtaining this declaratory relief. This blog will take the discussion a step further and look at what penalties may be imposed upon a contemnor; in particular, the discussion will centre upon the penalty of jail time or a custodial sentence (these terms will be used interchangeably) for civil contempt…..

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Courts, Estate Litigation, Executors, Fiduciary Professions, Liability, Trustee
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