The OBA’s Brown Bag Lunch (“BBL”) took place on a foggy afternoon on February 18, 2020. Members from across the province came together to participate in conversations on practice management issues concerning a variety of estates and trusts law topics.
The BBL started off with a discussion about multiple wills, specifically regarding disclaimer provisions. Many BBLers commented that they generally avoid using disclaimer provisions when drafting multiple Wills. Interestingly however, it was raised that Milne Estate (Re), 2019 ONSC 579, does not mention anything about such disclaimers.
The second topic considered whether attorney compensation could be classified as income from an office, for which tax would have to be remitted, or whether the role of an attorney would be similar to that of an independent contractor for which a tax slip would not have to be issued. Some BBL’ers noted that the position of the Canada Revenue Agency (the “CRA”) seems to be that if you are the executor of an estate, you have to notify the CRA of the income paid to an attorney, if paid after a grantor’s death. Some attendees suggested that since a power of attorney establishes an agency agreement, it would be akin to an employment arrangement and therefore, tax would have to be remitted.
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