Case Comment – S.A. v MVHC, 2017 BCCA 2
This case provided rulings on a few key issues: Is an interest in a discretionary trust an asset? Yes. The interest has no legal value ... Continued
Did the 2016 BC Budget put “bare trust” planning in jeopardy?
2016 BC budget potentially signals plans to apply property transfer tax to beneficial transfers.
The 21 Year Deemed Disposition Rule
There are strategies to address the tax consequences for trusts that arise every 21 years.
Qualified Disability Trusts
Qualified disability trusts are exempt from new tax rules that make trusts subject to the highest marginal rate.
The Importance of Keeping Your Will Current
Recent case varies will with handwritten comments on it.
How to make a group gift like Coach Dean Smith’s
Suggestions for making gifts to many people, like a coach who left $200 to each of his former players.
Young Estate (Re) v. Szabo – Is there sufficient evidence that a gift was intended?
Many factors impact the determination of whether a transfer was a gift or created a resulting trust.
Bill C-43 Receives Royal Assent
Bill C-43 implements tax amendments regarding testamentary trusts and donation tax credits.
What does it mean to be a fiduciary?
Fiduciaries, such as executors, have significant obligations to uphold.
Charitable Trusts & The Disbursement Quota Requirements
The rule that charitable trusts must spent a minimum amount annually on charitable activities can be problematic
Testamentary Trusts and Why You May Need One
Testamentary trusts can be a useful estate planning tool for a wide range of individuals
Summary: The 2012-2013 Public Guardian and Trustee Annual Report
The PGT’s mandate includes protecting minors, disabled adults and estates of deceased persons