International

Total 43 Posts

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

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

The End of Life-Discussion

“For most people in the developed world, conversations about such topics (as death) never take place. Young people remark in passing that they would rather be dead than go into a nursing home; that they do not want to die in hospital; that they do not want a drawn-out, agonising end. The closer that end is, the less it is talked about. The result is that hard choices are made….

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Estate Planning, Home-Left, International

Calculating Dependant’s Support-A View from the Divisional Court

The background in Quinn vs Carrigan is well known to estate and family law litigators as the parties have been involved in extensive litigation, including two trials and two appeals.  The first trial and its subsequent appeal, which focused on the issue of who is a “spouse” pursuant to the Pension Benefits Act, led to legislative changes in Ontario.  A summary of that court of appeal decision can be found….

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Estate Planning, Home-Right, International

‘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

US TAX FILING OBLIGATIONS FOR NON-RESIDENT US CITIZENS: SOME IRS RELIEF!

Under most circumstances, citizens of the United States must file annual income tax returns regardless of residency. In 2012, the Internal Revenue Service (“IRS”) introduced 2 voluntary compliance programs to allow US citizens to comply with their income tax filing obligations thereby avoiding possible criminal prosecution and penalties: 1. the streamlined process for US citizens who live outside the US and owing little or no tax and 2. The Offshore….

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Estate Planning, International
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