About Faculty About The concept of family relief (as it was once called) has evolved into our current Family Maintenance and Support (FMS) provisions. Review the fundamental concepts on which […]

Understanding the risks of post-death support claims is an important consideration for any lawyer in advising clients on their testamentary matters and structuring their related documents and agreements. This on-demand program reviews how a spouse or Adult Interdependent Partner is defined for family maintenance and support claims purposes under the Wills and Succession Act. Total running time is 43 minutes.

This paper addresses tax issues in common-law partnerships. It reviews the definition of common-law partnerships for tax purposes, including the duration of cohabitation and other considerations. It also discusses whether common-law partnerships could apply to emerging forms of personal and family relationships (e.g. polyamorous relationships, etc.), and within that context includes, as an appendix, a discussion of select tax issues that may present during and after the conclusion of a common-law partnership. This paper is part of a collection presented at LESA’s Beyond Blended Families program in Edmonton on February 20, 2018 and in Calgary on February 28, 2018.  

This paper considers how family law matters can affect the taxation of an estate and discusses common tax considerations when planning for death or incapacity. It provides an overview of federal and provincial taxes, and offers will-drafting tips to mitigate taxation on death. Tips and traps are highlighted for various aspects of estate planning, including bequests to spouses, adult interdependent partners, and children, roll-overs, and RRSP and RRIF beneficiary designations in wills. A sample client interview checklist and sample will clauses are included. This paper is part of a collection presented at LESA’s Family Law Considerations for the Wills and Estates Practitioner program in Edmonton on March 6, 2019 and in Calgary on March 13, 2019.

This paper examines the concept of corporate divorce, where one or both of the separating parties is either a shareholder or a director of a private corporation. The paper discusses, with the aid of a fictional case study, issues relating to ongoing business needs, child or spousal support obligations, director and personal liabilities, equitable matrimonial property division, and contractual and corporate law mechanisms for resolving shareholder conflicts. A checklist and precedents are included to help identify and mitigate a client’s personal liability and provide sample language for use in formal family law agreements. This paper is part of a collection presented at LESA’s 52^nd Annual Refresher: Family Law program in Lake Louise on May 5–7, 2019.  

There is a very fine line between testamentary freedom and an individual’s legal and moral obligations and responsibility to support those they leave behind, after death. Understanding the risks of post-death support claims is an important consideration for any lawyer in advising clients on their testamentary matters and structuring their related documents and agreements. This paper reviews how a spouse or Adult Interdependent Partner is defined for family maintenance and support claims purposes under the Wills and Succession Act. This paper was presented at LESA’s FMS Claims: A Primer webinar on December 9, 2021.