In the News

Total 266 Posts

Welcome to the new All About Estates!

Welcome to the brand new All About Estate’s website!  With a new president and a new year, we decided we needed a new look.  We have vamped up the website with pictures and a modern aesthetic.  Our bloggers have not changed and we will continue to provide you with a variety of voices and topics of interest to the estate, trust and elder care world.  Guest bloggers will also drop….

Welcome to the new All About Estates! Continue Reading »

In the News

Charitable Donation Tax Credits – When Can They Be Utilized?

Many individuals make donations to charities in their Wills. Not only does this fulfill philanthropic goals, but it also provides a tax benefit. Making a charitable gift by will provides donation tax credits which can be used to offset the deemed disposition of capital property that occurs on death…..

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Estate Planning, In the News, Wills

ATTRIBUTION RULES AND PLANNING REVISITED

Recently the Canada Revenue Agency (the “CRA”) issued a technical interpretation on the application of the income attribution rules under the Income Tax Act (“ITA”) which serves as a good primer particularly when a personal representative is looking at the deceased’s prior year returns with joint accounts and the potential for additional taxes. Mrs. Entrepreneur owned and sold shares of a Canadian-controlled private corporation that were “qualified small business corporation….

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Canada Revenue Agency, Estate Administration, Estate Administration and Probate Applications, Estate Planning, In the News, Investments, Joint Tenancy, Loans, Property, Small Business, Tax Issues, Trustee, Trusts

DISABILTY TAX CREDIT CERTIFICATE: WHO CAN CERTIFY?

Which medical professionals can certify on a Disability Tax Credit Certificate (“Form T2201”), that an individual has a severe and prolonged impairment in physical or mental functions? Can a registered oral surgeon or other oral specialist, licensed to be so by a provincial body be considered to be a medical doctor in that province for the purpose of certifying on Form T2201 that an individual has an impairment in speaking….

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Canada Revenue Agency, Capacity Law, Disability, Elder Care, Estate Planning, Fiduciary Professions, Geriatric Care Management, Guardianship, In the News, Power of Attorney
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