Alberta Family Property Act – The Basics
In Alberta, when a married couple divorces, the way in which their property is divided is governed by the Matrimonial Property Act, RSA 2000, C.M-8, and other legislation. This legislation provides a framework for determining which assets are to be...
Powers of Attorney and the Alberta Land Titles Registry
The Alberta Land Titles office no longer accepts powers of attorney for general registration. This recent change in procedure prompted us to reflect on the limitations of “enduring” powers of attorney where the grantor of the power has interests in...
2019 Miller Thomson Federal Budget Review
Disponible en français : Analyse du budget fédéral de 2019 par Miller Thomson With the tabling of its federal Budget (“Budget 2019”), the Federal Government (the “Government”) has renewed its commitment to “investing” in the Canadian middle class (and in...
Can Professional Secrecy be Unveiled for Persons in Vulnerable Situations?
When estate planning involves a transaction with an elderly person or a person of full age in a vulnerable situation (“Vulnerable Person”), lawyers and notaries (“Legal Advisers”) must be careful to reconcile the wishes of the parties, the protection of...
CBCA Corporations and the Beneficial Ownership Register
In 2017, Canadian federal, provincial and territorial finance ministers signed an Agreement to Strengthen Beneficial Ownership Transparency (the “Agreement”). This Agreement was made in furtherance of international conventions to prevent the misuse of corporations and other legal entities for tax...
U.S. Class Action Filed for Canadians Who Receive U.S. Retirement Benefits
Persons who have lived and worked for extended periods of time in both Canada and the United States can often be eligible to receive benefits under both Canadian and U.S. government pension programs. As an administrative practice, however, the U.S....
Understanding the Use of No Contest Clauses in Alberta: Anderson Estate, 2017 ABQB 422 and Mawhinney v Scobie, 2019 ABCA 76
Background No contest clauses, or “in terrorem” clauses (latin for “in terror” or “by way of threat”) are often used in wills to attempt to create a consequence or an ability to prevent a gift, if certain conditions are not...
A Comparative Analysis of a Testator’s Power to Delegate Dispositions of Property; Cohen c. Succession de Cohen, 2018 QCCS 3212
Much has been written recently about the extent of a testator’s powers to delegate certain powers under his or her Will. This article examines a recent decision of the Quebec Superior Court in Cohen c. Succession de Cohen[1] and will...
Update on Multiple Wills – Milne Estate (Re), 2019 ONSC 579
On October 29, 2018, Miller Thomson LLP issued an advisory on the recent decision of the Ontario Superior Court in Milne Estate (Re) and its potential impact on multiple Wills. In this decision, Justice Dunphy of the Ontario Superior Court...
House “Giveaway” Could Turn Principal Residence Gain Into Taxable Business Income
In a recent news story out of Millarville, Alberta, a woman who has been unable to sell her home has instead decided to give it away in a letter writing contest. The woman is required to downsize because she can...
