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An executor, as the legal representative of the estate, is required to obtain a clearance certificate before distributing property that they control. Where the executor fails to obtain a clearance certificate, they are liable for any unpaid amounts in respect of any property distributed.
I would like to revisit some of the points made in the context of appointing a corporate executor, some who is specifically skilled and trained for the role. Why would you want an estate to want a corporate executor?
The Queen’s Bench for Saskatchewan was recently asked (in the case of Gust vs. Langan et al., 2020 SKQB 42) whether a will handwritten on a paper napkin created by the deceased sometime before his death met the requirements of being a valid will...
Our experts are at the heart of the exceptional service we provide. Our team has now grown extensively, allowing us to offer clients a wide range of services. Whatever your business needs may be, we've got you covered.
On July 17, 2020, the federal government announced significant changes to the Canada Emergency Wage Subsidy (CEWS), which we will refer to as CEWS 2.0. Prior to July 17, the government consulted stakeholders seeking input for modifications needed to the program as the government’s response to the COVID-19 pandemic continues to evolve.
A bare trust, also referred to as a naked trust, exists where a person, the trustee, is merely vested with the legal title to property and has no other duty to perform or responsibilities to carry out as trustee, in relation to the property vested in the trust.
In past blogs, we discussed income splitting arrangements available to individuals who wish to loan funds to his/her lower income spouse or adult child, or in the case of minor children, a discretionary family trust.
In past blogs, we discussed income splitting arrangements available to individuals who wish to loan funds to his/her lower income spouse or adult child, or in the case of minor children, a discretionary family trust.
On February 18, 2020, the B.C. (British Columbia) government announced proposed changes to the provincial tax laws.
In this space, sometime ago, a fellow blogger wrote about how survivor payments made out of a deceased's tax free savings account (TFSA) to the deceased's spouse TFSA would qualify as an "exempt contribution"...
Baker Tilly WM is pleased to contribute towards a project led by Washington University in St. Louis School of Medicine that that helps tackle coronavirus, understand how viral proteins work and design therapeutics to stop them.
