Wills, Primary & Secondary
When to File a Terminal Tax Return
The due date for the terminal return depends upon the date of the deceased’s death:1) For a death prior to November, the terminal return is due...
Taxation of an Estate as a Trust
Upon the death of a taxpayer, a T3 trust tax return is prepared, as well as a report of the income earned by the estate after...
Estate Tax Planning: RRSPs and Rollovers
Registered Retirement Savings Plans (RRSPs)Like non-depreciable capital property and depreciable capital property, a spousal rollover is available for RRSPs. Money directly received by the spouse (as...
Guardians of the Property of Minor Children
No one, including parent or custodian, has an inherent right to possess or control property or assets otherwise belonging to a minor child. They can, however,...
Guardians Chosen in a Will, and the the Children’s Law Reform Act
Guardians, Custodians, and the Children’s Law Reform ActConventionally, “guardians” of minor children are whomever the parent has named in his or her will to take care...
The Court Appointment of Guardians (for Mentally Incapable Persons)
Disposition by the CourtUnder s. 77(3), there are three possible dispositions of the matter by the judge:1) A verdict without a hearing;2) A direction to the...
The Documents Involved in the Court Appointment of Guardians for Mentally Incapable Persons
What Documents are Involved?As in the standard procedure, the Notice of Application and the Affidavit of the Applicant (including exhibits) are to be prepared so as...
Appointing a legal guardian for the mentally incapable.
To become a court appointed guardian of property; there are two procedures: the “standard procedure” and the “summary disposition procedure”. The second procedure needs two assessments...
ESTATE TRUSTEE: FREE RADICAL OR LOOSE CANNON?
Having known that the estate trustee authorized by the will is like a free radical (definition: a chemical ion free to do anything), it remains to...
ESTATE LITIGATION: Battle of the Wills
With the Certificate of Appointment of Estate Trustee already in the hands of the supporter, the proceedings to challenge a will cannot be commenced by filing...
