Last blog added on Thursday, January 14th, 2021

Information About All About Estates

Recent Posts

Below is a preview of the five most recent posts from the blog All About Estates. To read these posts in their entirely or subscribe to future updates from this blog, please visit their website!

  • Estate Freezes & Avoiding Unintended Consolidation of Trusts Under s.104(2) of the ITA

    Background – The Estate Freeze Transaction Fact Pattern In an estate freeze transaction involving one or more family corporations, certain common shares of such corporations are exchanged for fixed value preference shares that must be retractable and may be redeemable by the holder (“Preferred Share … Read more »

  • Endowment Variations

    COVID-19 has hit the charitable sector hard, and arts organizations face particular challenges. A recent article in The Globe and Mail about the Banff Centre described closed facilities, lost fundraising, cancelled programs, layoffs, deficits, resignations, and protests. The article also mentioned a … Read more »

  • Legislative Amendments Proposed in Light of Calmusky

    On March 16, 2020, the Superior Court of Ontario released its decision in Calmusky v Calmusky. In Calmusky, the Court applied the presumption of resulting trust to a RIF that was designated to a particular beneficiary. The beneficiary was unable to rebut the presumption, and the Court ordered that f … Read more »

  • Something for Everyone….

    There are some days when I can’t believe how fast time is flying by (it’s already January and I still haven’t gotten to ……) and other days when I feel that time is going so slowly (when will this pandemic be over?). So depending on your mood on any day,… The post Something for Everyone…. appeared … Read more »

  • New Year, New Encounters

    Another year, another lockdown. It was not my intention for my first blog of 2021 to concern COVID-19 but, alas, here we are. Although COVID-19 continues to impact our daily lives, new measures have been implemented by the Courts and by Legal Practices to allow us to continue to properly… The post … Read more »