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When can an attorney for property make charitable gifts?

I was recently asked about whether, and when, an attorney for property can make charitable gifts on behalf of a grantor. The answer depends in part on whether the grantor of the power of attorney (the “POA”) is capable of managing property at the time the gift is made. While the grantor is capable, the attorney-grantor relationship is mainly one of agent and principal.[1] The attorney’s primary responsibility is to….

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Estate Planning, Fiduciary Professions, Home-Right

Promise to Bequeath and Dependant Support Claims

In 2012 Justice Tausendfreund found a deceased had made a promise to bequeath his farm and cottage to his grandsons provided they worked on the properties for him which the grandfather did not do. After trial Justice Tausendfreund ordered the properties be conveyed to the grandsons in fulfilment of that promise (with a quantum meruit claim in the alternative; see Angela Casey’s September 18, 2012 blog). At the same time….

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Estate Planning, Home-Right

‘Hot-Tubbing’: A Cool Approach to Divergent Expert Opinions

‘Hot-tubbing’ (also known as ‘concurrent evidence’) is a practice that has become popular in Australian courts and has recently been adopted by English courts and only very recently by Canadian courts (Antonia Croake and Louise Mallon, Commercial Litigation Newsletter, October 2013 ; Ruth Corbin, Advocates Journal Spring 2014).  The technique of ‘hot-tubbing’ allows experts to testify in court or at a hearing together on a panel rather than one after….

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Estate Planning, Home-Right, International

Gifts from RRIFs in Life

I get a steady flow of inquiries about donating funds from registered retirement income funds or RRIFs. The value of RRIFs has grown through careful saving and market gains, and occasionally these funds represent surplus wealth. Some RRIF holders resent the requirement to take steadily increasing annual withdrawals from their RRIF. Add a dash of altruism and the idea of donating RRIF property arises. There are a couple of factors….

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Estate Planning, Home-Right

Record retention – what form and how long?

As an executor you may be tasked with organizing the deceased’s records and may wonder in what form and how long should those records be kept. The Canada Revenue Agency recently weighed in on the issue in a technical interpretation. In their view, every person carrying on business and every person who is required to pay Canadian taxes shall keep records and books of account at the person’s place of….

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Home-Right, Practice Management

Passing of Accounts: A Math Problem Explained

In a recent blog post entitled “Things Lawyers Know,” I laughed out loud when I read #13:  “Lawyers are word, not number people.  If their fee went up 10%, few lawyers would know how much extra they received.” Math often comes into play in an estates litigation practice, particularly in the context of a contested passing of accounts.  In the recently released endorsement,In the Estate of Norma Baer, the Court….

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Estate Planning, Home-Right
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