News & Analysis as of

Canada Estate Planning

Cozen O'Connor

What Canadian High Net Worth Families Should Know About the U.S. One Big Beautiful Bill

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The United States recently passed tax legislation called the One Big Beautiful Bill Act (OBBBA), a follow-up to the 2017 Trump tax cuts. While the bill is American, many Canadian families with cross-border ties, including...more

Bennett Jones LLP

Q&A on Protecting Family Enterprises Through Collaborative Family Law

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When family relationships break down, the impact can extend well beyond personal matters, putting the future of a family enterprise at risk. I recently spoke with Patricia Hebert, a collaborative family lawyer, mediator and...more

Bennett Jones LLP

Alberta Permanently Adopts Remote Signing for Wills, Powers of Attorney and Personal Directives

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Alberta has updated its legislation regarding testamentary and incapacity planning to allow the remote execution of wills, powers of attorney and personal directives, eliminating previous time restrictions. While initially...more

Bennett Jones LLP

Bennett Jones Leading the Way in Employee Ownership Trusts

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Effective January 1, 2024, Canada introduced detailed rules into the Income Tax Act (Canada) to facilitate and encourage employee ownership of small and medium sized Canadian businesses through the creation of employee...more

Davies Ward Phillips & Vineberg LLP

Selected US Tax Developments

Canadians who emigrate to the United States or elsewhere face many decisions and considerations associated with departure, but careful tax planning should not be an afterthought. When an individual ceases to be resident in...more

Bennett Jones LLP

When a Gift is not a Gift—Resulting Trusts in Real Estate

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When it comes to estate planning, joint tenancy is often seen as a simple way to transfer property after death while bypassing probate fees. But as the case of Jackson v Rosenberg shows, what may seem like a straightforward...more

Dickinson Wright

Ontario Court of Appeal Clarifies Limitation Periods for Loans, Gifts, and Estate Claims

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The question of when a lawsuit can be commenced in Ontario seems pretty straightforward – in general, a plaintiff has two years from the date when the basis for a claim is (or should have been) discovered. It sounds simple...more

Bennett Jones LLP

Ontario's Court of Appeal Clarifies Limitation Period for Equitable Trust Claims Against Estates

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In its recent decision in Ingram v Kulynych Estate, the Court of Appeal for Ontario clarified the timeline for bringing equitable trust claims against estates, concluding that such claims are subject to the two-year...more

Bennett Jones LLP

Alberta Law Reform Commission on Obligations to Step-Children

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The Alberta Law Reform Institute (ALRI) issued its final report in January 2022, entitled "Family Maintenance & Support from the Estate of a Person Who Stood in the Place of Parent." The Report recommends that Alberta...more

McDermott Will & Schulte

[Webinar] 2021 Trust & Estate Controversy Forum - September 23rd, 9:30 am - 1:30 pm PDT

Join us for an interactive webinar focusing on multifaceted issues impacting fiduciaries and beneficiaries in the administration of trusts and estates. We’ll highlight how to effectively manage controversies when they...more

Bennett Jones LLP

Update on Virtual Execution of Estate Planning Documents in Alberta

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On May 15, 2020, in response to the COVID-19 pandemic, Alberta introduced temporary legislative changes to allow for virtual signing and witnessing of Wills, Enduring Power of Attorneys and Personal Directives (Estate...more

Dickinson Wright

Trezzi v. Trezzi: Can You Gift Assets You Do Not Own?

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The Ontario Court of Appeal recently upheld a gift made to beneficiaries under a will, despite the assets being owned by a corporation, and not the deceased himself. This is an important decision that will affect estate...more

Bennett Jones LLP

Three Important Civil Appeals at the Supreme Court of Canada in October and November

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In October and November, the Supreme Court of Canada’s docket is largely made up criminal cases. That said, there are three appeals that may interest businesses and organizations facing civil litigation....more

Bennett Jones LLP

New Trust Reporting Rules

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Beginning in 2021, new reporting rules come into effect for most Canadian resident trusts. The rules are intended to improve the collection of beneficial ownership information with respect to trusts and to help the CRA assess...more

Bennett Jones LLP

Just Say No: Acceptance of a Secret Trust in Bergler v Odenthal

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In the June 2020 case of Bergler v. Odenthal, 2020 BCCA 175 [Bergler], the British Columbia Court of Appeal found that deathbed wishes created a "secret trust", which required the surviving common law spouse to hold the...more

Bennett Jones LLP

Best Practice Considerations for Virtual Execution of Estate Planning Documents

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Due to the COVID-19 pandemic, on May 15, 2020, Doug Schweitzer, Q.C., Minister of Justice and Solicitor General of the Province of Alberta signed Ministerial Order M.O. 39/2020 which modifies current legislation on a...more

Dickinson Wright

COVID-19 Guide for Seniors

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Please Note: These materials do not constitute legal or medical advice. Government initiatives, announcements, and regulations in response to the COVID-19 situation continue to evolve and change frequently. What are the...more

Perkins Coie

Dying and Private Keys

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Cryptocurrency owners must face death—be it their own, or that of anyone else with custody of the owner’s cryptocurrency or other digital assets. We received a stark reminder of this when the Canadian exchange QuadrigaCX...more

Bennett Jones LLP

Discouraging Family Fights from the Grave

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If you are a beneficiary in a will that contains a no-contest clause, and you don't like what the will directs, be careful before you question its validity. You just might lose everything....more

Blake, Cassels & Graydon LLP

Pensions Newsletter – July 2018

FAMILY LAW - Malbon v. Malbon, 2017 BCCA 427 - Leslie Alan Malbon (Appellant) and Teresa Ruth Malbon (Respondent) married in 1980 and separated in 2002. In 2007, they entered into a consent divorce order (Order), which...more

Bennett Jones LLP

A Deceased Can't Always Will What They Want

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There is a common misconception that the testator is free to leave their estate to anyone they choose. While this is largely true, certain family members who were left out or feel they were inadequately provided for under a...more

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