Can an Executor be Held Liable For Not Following the Burial Wishes of a Deceased Person?

The Duty To Follow The Wishes of The Deceased and “CIFSA” Upon the death of an individual in British Columbia, unlike other Canadian jurisdictions, there can exist a legal duty upon the person charged with disposing of a deceased’s remains to follow the deceased’s final wishes with respect to their remains (as we’ve blogged about previously). However, […]

Private Company Tax Proposals: Consequences for Trusts and Estates

Richard Weiland, Areet Kaila, Cathie Brayley Articles August 23, 2017   Our prior posts in this series gave an overview of the government’s consultation paper, and outlined the paper’s proposals to limit the lifetime capital gains exemption and to limit income splitting. This post will focus on some ways in which the proposals are expected to have consequences for trusts and estates. […]

Converting Income into Capital Gains

Scott McLeod, Areet Kaila, Cathie Brayley, Richard Weiland Articles August 3, 2017 This is the fifth in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.”  In addition to proposals involving income splitting, access to the capital gains exemptionand new proposals for the taxation of passive income in a corporation, the draft legislation released at the […]

Tax proposals affecting private companies and their shareholders: income splitting

Cathie Brayley, Areet Kaila, Richard Weiland Articles July 28, 2017 This is the third in a series of posts arising out of the Liberal Government’s paper “Tax Planning Using Private Corporations.” In the first post of this series, we presented an overview of the proposals the Liberal government outlined in its paper “Tax Planning Using Private Corporations” (the “Paper”).  Proposals […]

Insurers: Beware Of Reasonable Expectations

The Supreme Court of Canada recently decided the case of Sabean v. Portage La Prairie Mutual Insurance Co. This case involved the interpretation of an excess insurance policy offered in Nova Scotia called an SEF 44 Endorsement. The Endorsement offered “underinsured motorist protection”, as it is called in British Columbia. The Endorsement was intended to indemnify […]

Insurers: Beware Of Reasonable Expectations

Insurers: Beware Of Reasonable Expectations Andrew Dixon Case Studies June 26, 2017 The Supreme Court of Canada recently decided the case of Sabean v. Portage La Prairie Mutual Insurance Co. This case involved the interpretation of an excess insurance policy offered in Nova Scotia called an SEF 44 Endorsement. The Endorsement offered “underinsured motorist protection”, as it […]

Couple never lived together, but court finds they are “spouses” for BC Estate Law

Geoffrey White, Emily Clough Articles June 20, 2017 The definition of spouse in BC’s Wills, Estates, and Succession Act says that two people are “spouses” if “they have lived with each other in a marriage-like relationship for at least two years.”  Can two people be spouses if they have never actually lived together in the same home? This question was considered […]

Is a child born out of wedlock entitled to inherit under British Columbia succession law?

Lauren Liang Articles June 30, 2017   Since 1927, legislation in British Columbia had provided that in cases of intestacy, children born out of wedlock would inherit on the same basis as children born in a marriage. The British Columbia Courts have also long adopted the approach that where there is nothing in the language of […]