Archive for January, 2015

Bill C-43 Receives Royal Assent

On December 16, 2014, Bill C-43, Economic Action Plan 2014 Act, No. 2, received royal assent. This Bill implements certain tax measures that were in the 2014 federal budget, as well as a few additional amendments to the Income Tax Act that were not previously announced in the budget. Some of the significant changes that… View this post »

Court Orders a Letter to be Effective as the Last Will of the Deceased

WESA, the new estate legislation, contains a “dispensing power”, which allows a Court to order that a writing that does not meet the formal requirements of a Will is still effective as a Will.  This morning, Gordon Behan and I applied to Court for an order that a letter written by the deceased on the… View this post »

Will a Separate Residence Affect Your Spousal Status?

Those who have read Amy Mortimore’s earlier blog on spousal status may recall that spousal status is a “threshold question” in most estate litigation because being recognized as a “spouse” typically allows the person a claim or sometimes a greater claim on the estate. Under WESA, a person is considered to be a spouse if… View this post »