The 21 Year Deemed Disposition Rule
There are strategies to address the tax consequences for trusts that arise every 21 years.
Court allows disinheritance of estranged children
Recent case confirms that there are valid reasons for disinheriting a child.
Hon. Marion Allan provides insights on elder law
The Honourable Marion Allan provides her insights on the evolution of elder law in an interview with the Continuing Legal Education Society of BC and ... Continued
The Even-Hand Rule
Executors must remember their obligation to treat all beneficiaries of a will equally.
Application of WESA: Date of Death or Date of Will?
Recent case draws hard line for the date that determines the application of WESA.
End of Life Health Care Planning – Be Careful What You Wish For
Editor’s note: We are delighted to welcome Geoff White as counsel with our Tax & Estate Planning and Wealth Preservation Groups. Geoff is a highly ... Continued
Joint transfers with children can have devastating results
It can be difficult to determine the precise intention behind transfers into joint ownership.
Welcome new counsel Geoff White
Clark Wilson would like to welcome Geoff White as counsel with our Wealth Preservation Group. Geoff is a senior estate, tax and charity lawyer. We ... Continued
Vested versus Contingent Interests
Recent case endorses longstanding preference of holding that an interest has vested, if the language of the will can support that interpretation.
Does the Court Have Power to Cure a Defective Will?
Recent case cures deficiency in will that did not comply with execution requirements.
Qualified Disability Trusts
Qualified disability trusts are exempt from new tax rules that make trusts subject to the highest marginal rate.
Does a Person with a Medical Condition Affecting His Mind Have the Mental Capacity to Make a Will?
Recent case summarizes principles for determining whether a person has sufficient mental capacity to make a valid will.