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Estates Law and Privacy Law: An Incomplete Intersection (Part II)

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This is the second entry in a three-part blog series about the current state of estates law vis-à-vis privacy law. Part I focused on the relevant federal and provincial privacy legislation. Part II will examine significant court decisions relating to this area. Part III will look at solutions for lawyers to help their clients manage their estate planning to be compliant with privacy law requirements. The previous entry in this….

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Estate Administration, Estate Litigation, Estate Planning, Executors, Succession Planning, Trustee, Uncategorized, United States, Wills

Gesundheit

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As I sat down to write today’s blog, it seems that the topic that is on many people’s mind is the coronavirus or Covid 19. As some of you may know, I often write/present about being better prepared and understanding options in advance is my preferred message. So I thought today’s blog would discuss some things we can do to prepare ourselves and our aging relatives to avoid getting ill….

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Tax Shelters and Charitable Intent

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In early February, the Tax Court of Canada put another nail in the coffin of “one of the biggest tax scams in Canadian history.” The case involved the Global Learning Gift Initiative, a charitable tax shelter that attracted 40,000 investors who – through a complex structure with no clear public benefit – made money by giving it away. The disqualified tax benefits from 2004/5 totaled $400 million. The Tax Court,….

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HOME BUYER’S PLAN AND TAX CREDITS AFTER THE DEATH OF A SPOUSE

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During her marriage, a spouse inhabited a home wholly owned by her husband. He passed away and the house became an asset of the estate. Subsequent to her husband’s passing, the spouse purchased a new property. She had not re-married or entered into any common law partnership. Is the spouse (taxpayer) be eligible for the home buyers plan and the first-time home buyers’ tax credit? In a recent technical interpretation….

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Canada Revenue Agency, Estate Administration, Investments, Joint Tenancy, Real Estate, Tax Issues, Uncategorized

Some Things Are Not Forever!

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Today’s blog was written by guest blogger, Giancarlo Mignardi, Articling Student at Fasken LLP. The rule against remoteness of vesting, more frequently referred to as the rule against perpetuities, is often viewed as one of the most notoriously difficult legal rules to apply. Its application presents such a challenge that, in a 1961 case before the Supreme Court of California, it was ruled that it was not negligent for a….

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A Taxing Decision for Estate Planners

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This Blog was written by Mélina Konzak, Estate and Trust Consultant, Scotiatrust  Like most new case law delivered right before the holiday season, the decision rendered by the Superior Court judgment of The Estate of Caron v. Malenfant appeared at first to be swept under the rug. However being the controversial decision it has revealed itself to be, once published in Québec’s leading law journal (l’Express SOQUIJ) in early February, the….

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Contested wills, Estate Planning, In the News, Uncategorized, Wills
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