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There is a charity fundraising truism that says “you don’t get money unless you ask for it”. But estate planning professionals know that’s not true. Thirty years ago, I was working in gift planning at a major Toronto hospital foundation. My professional education consistently reinforced the above truism, but my experience didn’t align with what I was taught. My job focused on exceptional donations…
My colleagues, Diane Vieira and Karen Watters, Partners at de VRIES LITIGATION LLP, both wrote blogs on Buffa v. Giacomelli, 2025 ONSC 4024. Diane’s blog can be found here, and Karen’s blog can be found here. This matter was recently heard in the Court of Appeal in Buffa v. Giacomelli, 2026 ONCA 566. Background Alexander Buffa (“Alexander”) and Laura Giacomelli (“Laura”) were the children of…
Douglas Buchmayer, Partner, Gowling WLG (Canada) LLP. Although situations where the first dealing exemption applies are becoming increasingly uncommon, it is still important to assess the potential implications of a first dealing when undertaking probate planning involving real estate for couples. The first dealing exemption in Ontario applies when land originally registered under the Land…
This blog was co-authored by Latoya Brown, Associate and Elyse Mitchell, Student-at-Law at Fasken LLP Holograph wills and codicils are often viewed as a simple and inexpensive way to record testamentary wishes. In Ontario, a holograph will or codicil is valid if it is entirely in the testator's handwriting and signed by the testator. That simplicity often makes holograph documents attractive. The…
This blog post was written by: Derek Hambly, Estate and Trust Consultant, Scotiatrust London When it comes time to administer an estate, the value of personal belongings is often overlooked. There are many reasons why the chattels and belongings of a deceased person are undervalued. Whether it is in the interest of clearing out the house of the deceased to get the property on the market, or…
In an action, examinations for discovery typically involve the parties to the proceeding being examined by counsel. However, there may also be other people who are not parties to the proceeding that have knowledge or information that is relevant to the issues in dispute. Where a party seeks to examine for discovery someone like that, the Court may grant leave for them to do so under certain…
On June 30th, 2026, the Internal Revenue Service (“IRS”) removed its “Delinquent FBAR Submission Procedures,” representing a significant development for U.S. persons with foreign financial accounts who have failed to file the required Reports of Foreign Bank and Financial Accounts (commonly referred to as “FBAR”). While the statutory framework governing FBAR filing obligations and penalties…
Minors and incapable persons are protected in a variety of ways in Ontario’s court system. One form of protection comes through Rule 7.08 of Ontario’s Rules of Civil Procedure (the “Rules”). In particular, Rule 7.08(1) provides: “No settlement of a claim made by or against a person under disability, whether or not a proceeding has been commenced in respect of the claim, is binding on the person…
In the article Lifestyle Changes Bring Increased Risk to Older Clients, Part 1, there is a scenario about a couple in their nineties with no children. Each had named the other as Attorney for Property, and neither had signed a Power of Attorney for Personal Care. Their financial advisor learned that he was the emergency contact when a hospital social worker telephoned him about a discharge plan…
This blog has been written by Darren Lund, Partner at Fasken LLP I previously blogged about the trial level decision Newlands: A New Interpretation of Estate Freezes in the Family Courts? and a subsequent motion Newlands Revisited: Moving to the Appeal in Lang-Newlands v. Newlands, a family law case that dealt extensively with equalization claims in the context of intergenerational wealth planning…