Passing on the family cottageFor many families, a summer or winter home or cottage is one of their most treasured assets. Most cottage owners want the cottage to stay in the family for generations. However, this requires significant thought and planning. Families need to... |
British Columbia introduces legislation allowing wills to be created and signed electronicallyBritish Columbia introduced legislation on June 22, 2020, to enable courts to accept electronic wills and to permit the remote witnessing of wills. Bill 21 proposes amendments to the Wills, Estates and Succession Act of British Columbia to enable the... |
Electronic witnessing of BC estate planning documentsThe BC Government has declared a state of emergency as a result of the COVID-19 pandemic. During this time, we are encouraged to maintain physical distance from one another. Even when it may be possible to meet and maintain an... |
Estate planning during the Coronavirus pandemic: Giving it awayEstate planning can be a challenging process in the best of times. No one wants to face the reality of illness or death. The current pandemic forces us to face that reality. While most of us are in self-isolation, we... |
Turning our minds to estate planning and the importance of maintaining an up-to-date estate planA number of factors motivate individuals to engage in the estate planning process. Common motivating factors include a change in relationship status, births or deaths in one’s family, a change in net worth and a health diagnosis that turns one’s... |
The TCJA and BeyondThe TCJA and Beyond OUR 2017 STEP Journal article discussed British Columbia’s 15 per cent property transfer tax (the Vancouver tax), applicable to certain foreign buyers of residential property in the Greater Vancouver regional district. On 21 April 2017, the Ontario government followed suit... |
Additional Property Transfer Tax in BC Effective August 2, 2016Effective August 2, 2016, a new tax of 15% of fair market value is payable by “foreign nationals” or “foreign corporations” who acquire “residential property” in the Greater Vancouver Regional District. This tax is in addition to the current Property... |
2016 BC Budget Update: Property Transfer TaxOn February 16, 2016, British Columbia Finance Minister Michael de Jong tabled the British Columbia budget for 2016. Included in the budget were changes to property transfer tax, which is generally paid whenever real property in the province is transferred... |
What is Fair Market Value? Tax Court Considers Valuation of Donated Bottles of Rare WineUnder the Income Tax Act, a taxpayer may claim a charitable donation tax credit for a gift made to a Canadian registered charity, if such gift is supported by an official donation receipt issued by the charity. According to Canada... |
British Columbia Court considers Conditional DonationsOn October 17, 2013, the British Columbia Supreme Court in Norman Estate v. Watch Tower Bible and Tract Society of Canada, 2013 BCSC 2099, held that a gift subject to a condition stipulating that the donors could request a refund... |
Major Changes in British Columbia in Family Law which Impact Estate PlanningBritish Columbia has new legislation with respect to family law, the Family Law Act (the “FLA”), which came into force March 18, 2013. Prior to the FLA coming into force, division of “family assets” was available only to legally married... |
Maximizing Credits when Gifting by Will and TrustsAt the 2013 Society of Trusts and Estates Practitioners (STEP) Conference, there was a review of the law and the positions of CRA regarding gifts to registered charities by Will or by trusts, and the technical rules and complications that... |
Recommended Practices for Wills Practitioners Relating to Potential Undue Influence: A GuideBritish Columbia Law Institute Sandra Enticknap is a member of the Project Committee that produced this report for the British Columbia Law Institute. |
Administration of Estates and TrustsThomson Reuters Carswell Chapter in Miller Thomson on Estate Planning. |
Important Considerations When Making A Will in BCVancouver Sun Leave A Legacy Supplement Read the article. |
British Columbia Probate and Estate Administration Practice ManualEditor and Contributing Author, CLEBC |
Proposed Changes to Dependents Relief Under the Wills Variation Act of British Columbia Rejected |
Bill 4 – Wills Estates and Succession Act – The Proposed New Succession Law for BC: Highlights and Implications for CharitiesMiller Thomson Seminar: "Charities & Not For Profit Update" |
Alter Ego and Joint Spousal/Partner Trusts – The Trust and Tax IssuesMiller Thomson Private Client Services Seminar |
“Eco-burials” in British Columbia |
British Columbia’s Charitable Purposes Preservation Act in Force |
Using a Trust as a Will Substitute |
B.C. Registrar Confirms That Charities May Ask Reasonable Questions And Expect Answers in Estate Matters |
New B.C. Legislation Protects Charitable Trusts |
Interprovincial Allocation of Probate Fees |
B.C. Trustee Act Investment Provisions Proclaimed |
When Gifts Become Problems |
New Trustee Act Investment Provisions in British Columbia and Alberta |
