Wealth Matters

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August 2015

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A Review of Qualified Disability Trusts

Nicole Hastings

Bill C-43, which received Royal Assent on December 16, 2014, introduces a new type of trust to benefit disabled individuals – the “qualified disability trust” (“QDT”). Accordingly, QDTs will apply to the 2016 and subsequent taxation years.  The main benefit...

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Alberta’s new Estate Administration Act

Gail P. Black

On June 1, 2015, Alberta’s new Estate Administration Act (the “Act”) and some consequential amendments to the Surrogate Rules came into force. The Act takes a new approach in clearly setting out the duties, core tasks and notice requirements of...

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