There is increasing uncertainty about the future of U.S. estate tax. On the one hand, under U.S. legislation that temporarily halved the lifetime exemption amount passed...

One of the questions we often get asked by people who are planning their estates or for incapacity is who they should appoint to be the executors of their will or their substitute decision makers...

As we head into tax season, we want to give our readers a refresher and a resource on tax filings for estates.

Heading into a new year is always a great time to think about what you need to accomplish over the next 12 months.

Financial, tax and estate planning professionals encourage their clients to ensure their estate planning reflects their current intentions.

Concerns about inheritance of the cottage or vacation property, including who, how and when are often worrisome for owners. In our last article, we discussed personal and emotional considerations in planning for the succession of a cottage (or other vacation home).

In a previous blog, "The Movement to Transparency and the Erosion of Privacy" we wrote about the global move to greater transparency by government and taxing authorities which they claim is necessary to ...

This is a loaded question. The short answer is: it depends. If you're interested in the long answer, keep reading.

As we settle into the latter half of the summer months, it bears remembering there are risks associated with the water-related activities which attract many of us at this time of year.

One of the most important aspects of estate planning for families is ensuring that everyone who is considered to be part of the family is able to share in the family wealth after death.

On January 1, 2017, most of the provisions of the All Families Are Equal Act (Parentage and Related Registrations Statute Law Amendments), 2016 (S.O. 2016, c. 23) came into effect in Ontario.

In an increasingly global and mobile society, where people move between jurisdictions with relative ease, the number of people who acquire property in foreign jurisdictions, inherit foreign property from a relative, ...

There has been a rapid flurry of executive orders and announcements since the January 20, 2025, inauguration, but not yet any guidance on what to expect for U.S. estate tax in 2025 and afterwards.

The increasing pace of technological change is our reality, and when it comes to estate planning, there is no exception.

One of the burning issues is whether a statutory "best interests" standard should apply.

In our last article in this series, we talked about some of the tax and non-tax-related considerations that may arise when an estate has foreign executors or other legal representatives.

As we wind down this most unprecedented, uncharted, and unreal year in memory, it might be a good time to reflect on some important truths and essentials as 2021 is on our doorstep...

Charitable foundations are structures for long term, flexible and customized philanthropy. Both private and public foundations enable donors to make long term gifts and have various benefits, including, creating a lasting legacy, ...

Since we are all human, where there's family, sooner or later there's friction. Unfortunately, all too often the family cottage can become the source of such friction.

Just when high-net-worth taxpayers thought that the amount of tax they must pay could not get any higher, the Canadian government brought in new changes to the Alternative Minimum Tax (the "AMT") regime.