Author: Margaret O'Sullivan

It’s important to understand who is a child and who is “issue” when these class terms are used in a will or trust agreement given changing legislation in many jurisdictions, including in Ontario, which redefines who is a parent and who is a child or issue. The All Families Are

Notwithstanding that it is a European Union regulation, the European Succession Regulation can be of great assistance to Canadian citizens who have EU connections in their estate planning. In brief, the Regulation applies to all European Union member states, with the exception of Ireland and Denmark, both of which opted

On the heels of Canada Day, what are the things that make Canada distinctive? Well, on the estate and advance planning front, one significant difference is that Canadians have the ability to choose to end their life with medical assistance that many residing in other countries do not have. We

This blog comes to you today, May 4, 2023, on the 25th anniversary of the establishment of our firm. I thought I would share some reflections on the past and some predictions for the future. It’s with a lot of gratitude that we as a firm take a moment to

What is the current state of play when it comes to U.S. estate tax, including its impact on many Canadian tax residents and others with U.S. connections? First, an update on some key tax rates and concepts for 2023. The lifetime exclusion amount has increased substantially due to the rise

It is the beginning of a new year and time to reflect on the last three years or so, what impact the pandemic has had on the trust and estate world, and what the way forward will be. So much has changed in so short a period in how professional

I recently had the pleasure to participate in a webinar for the Canadian Legal Innovation Forum on contemporary drivers, trends and disruptive forces in estates practice and how estate lawyers are evolving their practices to meet them. One of the topics addressed in our panel discussion was generational and societal

It is difficult to pick up a magazine or newspaper these days without reading an article or two which touches on the topic of wealth and income inequality and the growing concern on how best to address it. The pandemic, raging inflation and enormous government deficits have only put more

Increasingly, people and their assets have connections to several jurisdictions, rather than just one as in times past. Over the course of a lifetime, many of us will leave a trail behind us of real estate, bank accounts, investment accounts, retirement savings plans and pensions, as well as beneficiaries and

Many of you have a power of attorney for personal care if you live in Ontario, or a similar document if you reside in another jurisdiction. Its purpose is to appoint one or more persons to make personal care decisions on your behalf when you no longer have the capacity