Without Bounds: Administration Issues for International Estates

Andrea Frisby

  http://www.legacylawyers.com/wp-content/uploads/PBLI-2017-Without-Bounds-Administration-Issues-for-International-Estates.._-2-1.pdf  

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Upcoming Conferences – Where We Are Speaking

Kate Marples

Upcoming Conferences October 23, 2018 Cheyenne Reese: Speaker Joint STEP/CPA Conference, “US Tax Cuts and Jobs Act: the impact on estate planning for clients who are US persons or who hold US-sited assets” November 15, 2018 Cheyenne Reese and Christine…

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Repeated Failure-To-File Penalty: Scope Narrowed

Michelle Moriartey

A repeat late filer may be assessed a penalty of up to 50 percent of the income tax payable that was unpaid when the return was due. However, in Hughes v. The Queen (2017 TCC 95; informal procedure), the court held that the penalty does not apply when the…

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The First Appointment

Kate Marples

The First Appointment Receiving instructions from clients and providing advice to them in response to those instructions is at the heart of a Wills and Estate Planning practice.  Developing standard practices for an initial client interview, file opening…

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The Principal Residence Exemption

Laura M. Peach


PREPARING FOR PROPOSED CHANGES Many taxpayers are aware that an exemption from tax on capital gains may be available when those gains arise from the disposition of their principal residence. However, proposed changes to the Income Tax Act could limit the…

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Jurisdiction Disputes in Estate Litigation

Amy D. Francis

Jurisdiction Disputes in Estate Litigation Amy Francis[1] As an increasing number of wealthy people in BC own assets in other jurisdictions, it has become critical for estate litigators to understand the conflicts of laws issues that arise in…

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Legal Considerations for Death and Incapacity

Genevieve N. Taylor and Christine M. Muckle

INTRODUCTION This paper identifies the building blocks of an estate plan that are necessary to ensure a client’s financial and health care wishes during life, as well as the disposition of his or her assets on death, are accomplished in a way that is…

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To Be or Not To Be – The Executor: His Powers, Obligations and Liabilities

Genevieve N. Taylor and Christine M. Muckle

INTRODUCTION The position of executor brings with it incredible responsibility and serious potential for liability. Although the fees awarded for fulfilling the duties may seem generous, in all honesty, you are paid for what you get.   A person should…

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Transfers and Joint Property Ownership under the Wills, Estates & Succession Act and the Family Law Act

Lauren Blake

Transfers and Joint Property Ownership under the Wills, Estates & Succession Act and the Family Law Act by Lauren Blake and Emma Ferguson

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Passing of Estate Accounts

Amy D. Francis and Ken Vimalesan

In this paper we will explore some specific recent issues that have arisen in the case authorities that deal with passing of estate accounts. Specifically, this paper will focus on the jurisdiction of the registrar and standard of review, pre-taking of…

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