Articles 2021

Topics discussed at the March Brown Bag Lunch include wait times for Applications for a Certificate of Appointment of Estate Trustee, the production of medical records, estates involving digital assets, and bitcoin.

The group discussed a number of issues, including online registries for wills and powers of attorney, recent estates and trusts decisions and practices for storing revoked testamentary documents.

Proprietary estoppel protects reliance upon assurances that are made concerning the representee’s right to obtain an interest in property. In Cowper-Smith v. Morgan, the SCC held that a present interest in property is not a necessary component of the test for proprietary estoppel, and directed a remedy, in specie, when the respondent held only an interest in the corpus of the estate, not a specific interest in any asset.

The group discussed several matters, including the Alberta QB decision of Pohl v. Midtdal, 2017 ABQB 711, the differences among the provinces in land title legislation, the transfer of securities and the effect a rollover has on income tax.

At the BBL, the group discussed such matters as the rule from Saunders v Vautier, and how the rule might apply when a trust’s sole beneficiary dies prior to the trust’s date of dissemination; testamentary income splitting trusts; will-drafting and family law concerns specific to LGTBQ+ couples; and the practical impacts of Carter v Canada, 2015 SCC 5 on their practices.

The administration of even the simplest estate can lead to conflicts of interest. Avoiding these ethical landmines may be as easy as asking yourself questions that get to the root of the solicitor-client relationship and help to identify when the estate trustee’s interests diverge from that of the beneficiaries. In this article, Andrea Hill discusses ethical issues that may arise in the administration of an estate, and offers solutions to them.

This article outlines the rights of residents in retirement homes and long-term care homes under the Long-Term Care Homes Act, 2007 and the Retirement Homes Act, 2010 to participate in decisions about their day-to-day activities, medical care, and to participate fully in their social, cultural and spiritual lives; and the remedies available to residents for breach of those rights.

The author provides a brief review of the 2017 legislative proposals restricting tax planning involving private corporations, and the various changing positions of government over the year in response to feedback from small business owners, farmers, fishers, professionals, and experts. Also, the articles includes the position of government at the end of the year and what to anticipate in 2018.

The recent Ontario Court of Appeal case of Jansen v. Niels looked again at the difficulties that can arise when a parent dies while holding title in joint tenancy with only one her children. The court looks at the issue of severance of joint tenancies, inter vivos gifts between parents and adult children, and undue influence.

In this article, the author discusses the various methods of acquiring U.S. vacation property and the Canadian income tax and U.S. estate tax implications of each method.