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  • With an aging Canadian population, the complex matter of wealth transfer is becoming increasingly important. This paper discusses some basic ways to mitigate and defer income tax liability under the Income Tax Act using various techniques, including an estate freeze. It provides a review of common tax issues, pitfalls, and planning opportunities in estate planning. Topics discussed include an overview of taxation on death, inter vivos giving, common estate freeze structures, issues relating to the use of trusts in estate freeze structures, and matrimonial and non-resident considerations in estate freezes. This paper is part of a collection presented at LESA’s Estate Planning Essentials program in Calgary on October 20, 2016 and in Edmonton on October 27, 2016.
  • Charitable gifts have tax consequences and benefits that are key to any financial and estate plan. This paper discusses charitable giving strategies and tips for best practices for estate planning practitioners. It provides a background on charitable tax incentive basics, including calculating the charitable donation tax credit, applying charitable donation tax rules to estates, cautionary notes, and example calculations. As well, this paper discusses practical issues and practice pointers for estate planning where a charity is a beneficiary. Finally, strategies and tips for increasing charitable gifts and client satisfaction are provided, along with a checklist for discussing charitable gifts with clients. This paper is part of a collection presented at LESA’s Estate Planning Essentials program in Calgary on October 20, 2016 and in Edmonton on October 27, 2016.
  • This paper discusses the use of inter vivos trusts and multiple wills by estate planning practitioners. Within the topic of inter vivos trusts, alter ego trusts and joint partner trusts are reviewed, including their benefits and drawbacks, and when they should be used. Considerations for how to settle a trust are also highlighted. Additionally, the benefits and disadvantages of using multiple wills as an estate planning tool are discussed. This paper also includes a list of top 10 estate planning tips. This paper is part of a collection presented at LESA’s Estate Planning Essentials program in Calgary on October 20, 2016 and in Edmonton on October 27, 2016.
  • This paper addresses some specific topics in estate planning and provides key considerations and practice tips for future planning. Topics discussed include: planning for minors and stepchildren; second spouses; disabled spouses; designated beneficiary assets; and digital assets. This paper is part of a collection presented at LESA’s Estate Planning Essentials program in Calgary on October 20, 2016 and in Edmonton on October 27, 2016.
  • This paper provides a few practical tips related to the steps a lawyer dealing with a wills and estates case should take in order to minimize the consequences of litigation. This paper was presented at the Wills & Estates' 44th Annual Refresher in 2011.
  • The paper discusses the usefulness of litigation plans in the context of contentious surrogate matters, especially dealing with formal proof of a will. This paper was presented at the Wills & Estates' 44th Annual Refresher in 2011.
  • This paper reviews capacity assessments under the Adult Guardianship and Trusteeship Act [AGTA] and the role of the review officer. It also includes a discussion of the protective measures and the specific decision making and emergency health care provisions under the AGTA. Finally, the paper ends with an overview of how the AGTA has been implemented so far. This paper was presented at the Wills & Estates' 44th Annual Refresher in 2011.
  • This paper focuses specifically on trusteeships while describing the similarities between the Adult Guardianship and Trusteeship Act and the old Dependent Adults Act. It also provides a guide to making several trustee court applications. Precedents for an urgent application, a discharge attorney and appoint trustee application, and a limited trustee application are included. This paper was presented at the Wills & Estates' 44th Annual Refresher in 2011.
  • This paper uses the author's personal experience to provide some practical tips on filling out the forms for personal matter applications required by the Adult Guardianship and Trusteeship Act. Precedent forms, as well as a flowchart of the court application process, are included as schedules to the paper. This paper was presented at the Wills & Estates' 44th Annual Refresher in 2011.
  • This paper provides a description of both Registered Disability Savings Plans (RDSPs) and Registered Education Savings Plans (RESPs). It also includes an overview of the differences between these plans and practical tips on how they should be used by estate practitioners. This paper was presented at the Wills & Estates' 44th Annual Refresher in 2011.