Author: Susannah Roth

Do You Know Who Your Spouse Is?

The definition of who is and who is not a spouse, both for legal and income tax purposes, has changed a lot in the last few decades. Some previously discriminatory laws have been abolished (for example, the bar to same-sex couples marrying) and some rules have been updated to reflect

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New Trust Reporting and Disclosure Rules – 2021 is Coming Up Soon

In our previous blog, “Getting Ready for the New Trust Reporting and Disclosure Rules”, we wrote about the new Canadian trust reporting and disclosure rules coming into effect in 2021. Whatever you may think of the new requirements, if you are a trustee of an existing “express” trust (i.e. a trust

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Estate Planning When A Child Moves to the U.S.

A Canadian estate with U.S. connections can face complications due to the presence of any one of a number of factors. Sometimes these issues are known, and sometimes events occur which were not anticipated. When a child moves to the U.S., parents should review their estate plan and consider what

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Powers of Attorney Disputes and Remedies: Something’s Got to Give

The unfortunate reality is that when it comes to incapable persons, and the Ontario processes to deal with disputes and rights enforcement for them, none of the available processes are without flaws. Even with good planning, substitute decision-makers can disagree with each other or medical professionals regarding the best treatment

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Tune Up for Twenty Twenty

The end of one year and the beginning of another is a good time to reflect, recharge, and take stock. Even if you don’t celebrate the new year January 1st, it is also a good time to feel grateful for what you were able to complete and make resolutions about

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Change, It Is A-coming: Update on Estate Administration Tax

The current Ontario Government has implemented a couple of changes to the calculation of Estate Administration Tax (“EAT”, often called probate fees) and the process for EAT refunds which are due to take effect January 1st. It has promised further changes to the deadlines for filing an Estate Information Return

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Beneficial Ownership Disclosure: Only the Latest Hit

People often wish to ensure confidentiality in doing their estate planning as an important goal. A trust is a common vehicle to do so, since court probate processes, which have been around for centuries, are public and once a will is probated it becomes a public document. The current government

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How Old (or Not) Should Your Executor Be?

One issue which people planning their estates frequently struggle with is who to appoint as their executor. The choice for this important role deserves serious consideration. There are many factors to be taken into account in selecting the right person, one of which is his or her age. Your executor’s

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The True Role of the Trusted Advisor

Much has been written in recent years about the role of the “trusted advisor”. A trusted advisor plays a key role in achieving client goals in their best interests and is worth their weight in gold. To do so, a trusted advisor needs to be able to provide clients with

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