Suspicious Circumstances – Bhalla Estate, 2017 BCSC 1867
In British Columbia, there are three requirements for making a valid will: the will must be validly executed in accordance with requirements set out in ... Continued
The (Not So) Simple Contract: Mental Capacity & The Act of Marriage
Emily Clough and Michael Larsen recently presented their paper “The (Not So) Simple Contract: Mental Capacity & The Act of Marriage” at the Canadian Elder ... Continued
Can an Executor be Held Liable For Not Following the Burial Wishes of a Deceased Person?
The Duty To Follow The Wishes of The Deceased and “CIFSA” Upon the death of an individual in British Columbia, unlike other Canadian jurisdictions, there ... Continued
Private Company Tax Proposals: Consequences for Trusts and Estates
Our prior posts in this series gave an overview of the government’s consultation paper, and outlined the paper’s proposals to limit the lifetime capital gains ... Continued
Converting Income into Capital Gains
This is the fifth in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In addition to proposals ... Continued
Tax proposals affecting private companies and their shareholders: income splitting
This is the third in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In the first post ... Continued
Predatory marriage set aside for mental incapacity
Emily Clough, a partner in our Estates & Trusts group, was successful counsel for the plaintiff in a complex and precedent-setting case released yesterday by ... Continued
New Limitations on the Lifetime Capital Gains Exemption
This is the second in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” The Income Tax Act ... Continued
Court Compels Individual To Undergo Mental Capacity Assessments
A “committee” is a legal guardian, appointed by the court, to act for an individual who has reduced capacity. A “committee of estate” acts for ... Continued
Successful Appeal in Presumption of Resulting Trust Case
The Supreme Court of Canada has confirmed that, when assets are transferred from a parent to an adult child without anything given in return, the ... Continued
Tax proposals affecting private companies and their shareholders: what does this mean?
This is the first in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations”. The Liberal Government announced ... Continued
Lauren Liang republished by Quickscribe Reporter
Lauren Liang’s recent article on inheritance rights of children born out of wedlock was republished by Quickscribe Reporter in its June edition. Quickscribe Reporter is ... Continued