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Is This a Bare Trust?

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Andrew Coates, Associate, Gowling WLG (Canada) LLP Today was supposed to be the due date for untold numbers of T3 returns and Schedule 15s for trusts known as “bare” trusts in existence on December 30, 2023. Not only was it going to be the first year that the Canada Revenue Agency (the “CRA”) required bare trusts to report their existence through the filing of a T3 return, but also the….

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Canada Revenue Agency, Estate Planning, Joint Tenancy, Tax Issues, Trusts, Uncategorized

Emotional Support Dogs

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I once lost a seat in business class to an alleged Emotional Support Animal (“ESA”). The dog’s owners arrived for a flight in which they were apparently ready to put their alleged ESA, Woofie Goldberg[i], into her carrier and stow her under the seat in front of their own seats. Problems arose when it turned out that the couple had seats immediately behind the bulk head (therefore no seats in….

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Estate Litigation, Estate Planning, Uncategorized

Chat, j’ai pété (and left a stink)

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Since the widespread launch of cheap, accessible, generative AI platforms like Open AI’s ChatGPT, Bing Chat, Google Bard, Cohere Coral, etc. we’ve all read the news articles and blog posts written using AI to show off the possibilities these new tools present. In the legal industry, there’s buzz around the potential applications of AI when it comes to drafting, research, and streamlining simple tasks. However, one BC lawyer has demonstrated….

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The End of Zoom Wills?

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In order for a Will to be valid, the testator must sign in the document in the presence of two witnesses. During the COVID lockdown, numerous jurisdictions, including Ontario, enacted emergency legislation permitting the virtual or video commissioning of Wills. These measures enabled the testator’s signature on the Will to be witnesses by people who were not physically present in the room with the testator. While virtual Will commissioning in….

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Does an Adult Child have an Obligation to Support their Parent?

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*This blog was researched and authored by Jonathon Vander Zee, who is an articling student with de VRIES LITIGATION LLP.  There are many different kinds of support that can be sought as relief in a legal proceeding, such as child support, spousal support, and dependant’s support. These types of support are frequently litigated and can often be the central issue in a family or estate dispute. One of the lesser….

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Courts, Dependant Support, Estate Litigation, Family Conflict, Uncategorized

BILL C-62 – Delays the inclusion of mental illness from MAID eligibility

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Everyone knows the tragic Shakespeare tale of how Juliet awakens from her “death” to discover that her love Romeo had taken his life, believing that Juliet had really died.  Juliet, in her own state of sorrow, stabs herself with a dagger and is joined forever with her love Romeo. This week, it was announced that the former Dutch Prime Minister, Dries van Agt and his wife Eugenie van Agt-Krekelberg passed….

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Capacity Law, Family Conflict, In the News, Medical Assistance in Dying, Uncategorized
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