Which Jurisdiction’s laws will govern your estate?
Introduction In our globalized world, it is not uncommon for people to own property or have residences in multiple jurisdictions. The international aspect of a ... Continued
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
Executor Granted Disclosure of Legal Advice Given to Deceased Will-maker
Solicitor-client privilege is a legal principle that protects, or “privileges”, communications that involve the provision of legal advice between a lawyer and their client, and ... Continued
Court Rejects Disinheritance of Children based on “Invalid” Reasons
“Testamentary freedom” is the notion that a will-maker (or “testator”) is entitled to divide her property upon death however, and to whoever, he or she ... Continued
High evidentiary threshold to rebut the presumption of resulting trust
Gifts can fail if one does not make their intention to give a gift expressly known.
Estop and Think Before Relying on Future Estate Interests
Recent BCCA case might signal return to more stringent application of the doctrine of proprietary estoppel.
What does an entrepreneur need to know about making a charitable donation?
Proper planning can maximize the charitable gifts made by entrepreneurs.
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.
Joint transfers with children can have devastating results
It can be difficult to determine the precise intention behind transfers into joint ownership.
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.