The Role of Dockets in the Fight For Costs

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Section 131 of the Courts of Justice Act, RSO 1990, c C.43, grants the court wide discretion to make an award of costs of a proceeding (or for any particular step in the proceeding). Sub-rule 57.01 of the Rules of Civil Procedure, RRO 1990, Reg 194, sets out the factors a court will consider when exercising its discretion to award costs. The Court of Appeal for Ontario provided further guidance….

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Costs

Breaking Up is Still Hard to Do?

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This blog has been written by Rahul Sharma, Partner, Fasken Martineau DuMoulin LLP, Toronto Nearly a year ago, I made a post on this blog entitled “Breaking Up is Hard to Do – Ceasing to be a Canadian Tax Resident may be Easier Said than Done” (Breaking Up is Hard to Do – Ceasing to be a Canadian Tax Resident may be Easier Said than Done – All About Estates). ….

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Canada Revenue Agency, Estate Planning, In the News, Investments, Succession Planning, Tax Issues

Good Grief

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All About Estates’ readers consist largely of professionals working in the areas of estates, trusts, capacity, tax, and elder care specialists. We are lawyers, accountants, financial advisors, social workers, and other people who live in the world of ageing, death and dying. We meet our clients as they plan for ageing, death and dying – or deal with the fall out of those plans (and lack of plans). Grief is….

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Grief

Recent Cases Applying Section 21.1 of the SLRA

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Having come into force on January 1, 2022, Section 21.1 is a relatively recent addition to the Succession Law Reform Act (“SLRA”). Section 21.1 is a validating provision, which allows the courts discretion to declare a will valid even if it does not meet the formalities of execution set out under section 4 of the same act. Those formalities are as follows: The will must be signed by the testator….

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Estate Administration and Probate Applications, Estate Planning, Succession Planning, Wills

Estate & GST/HST Clearance Certificate

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Section 270 of the Excise Tax Act (the “ETA”) requires a legal representative of an estate to apply for a GST/HST clearance certificate. This is to obtain confirmation that all outstanding GST/HST owing has been paid and satisfied prior to the final distribution of the deceased’s assets. Indeed, if the deceased was a GST/HST registrant (as an example, was operating a sole proprietorship at the time of death) and had….

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Estate Administration, Estate Planning, Executors, Tax Issues, Trustee

Caregiver Awareness Month – A Perfect Storm is Brewing

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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.

May is National Caregiver Month in Canada and with the spotlight on caregiving, a perfect storm is brewing. Caregivers glue together our fragmented health care and social care services. They provide the majority of care as well. Did you know that more health care occurs in the home than elsewhere? The demand for care is growing as our population rapidly ages and fewer caregivers are available, with smaller families often….

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Caregiving, Elder Care, Elder Management
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