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...
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...
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....
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...
