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The Two-Charity Structure

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

*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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Seeking Trust and Truth in Times of Deepfakes and Deception

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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Right of Survivorship or Severance of a Joint Tenancy… Which One Prevails? – Part 2!

Just over one year ago, I blogged about Jackson v. Rosenberg, 2023 ONSC 4403, a case that shed light on the relationship between severance of a joint tenancy and the subsequent effect on a gifted right of survivorship. As it turns out, the application judge’s decision was appealed, with the Court of Appeal releasing its decision in December 2024. The Application Judge’s Decision For a more detailed explanation of the….

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On the Lookout: Nursing Home Negligence and Abuse

Today’s post was written by guest blogger, Melissa Miller, Partner at Howie, Sacks & Henry LLP. Ask anyone whether admission to a nursing home is part of their retirement plan and they will likely say, “I’ll never go to one of those places”, or something worse. As we all know, the best laid intentions do not always go as planned. Many of us will have family with complex health issues….

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Guide to Navigating Client Capacity Concerns

The Law Society of Ontario’s (“LSO”) Guide to Navigating Client Capacity Concerns (last updated August 14, 2024) is instructive of the responsibility of lawyers and paralegals in Ontario to assess for capacity. As explained in the Guide available online: When a lawyer or paralegal meets with a new or existing client they must consider whether the client has the capacity to provide legal instructions and enter into binding legal relationships…..

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