Who is the Issue?

A recent decision from the British Columbia Supreme Court, Barnes Estate v. Barnes, contemplates the issue of DNA evidence when determining who inherits under a will.  This case concerns the distribution of the estate of Maymie Barnes who…

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Canadian Tax Planning and “Reportable Transactions”

The Government of Canada passed legislation requiring disclosure of reportable transactions to the Canada Revenue Agency (CRA). The legislation addresses concerns about how aggressive tax avoidance transactions affect the fairness of the income tax system – everyone must…

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Wills, Estates and Succession Act Coming into Force

The long awaited Wills, Estates and Succession Act (“WESA”) will be coming into force on March 31, 2014 and it will bring with it many changes to the current wills, estates and succession laws in British Columbia. Consequently,…

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British Columbia PST Implementation Day

Today, April 1, 2013, is the official implementation day for the new Provincial Sales Tax ("PST"), and returns British Columbia to a two-tax PST and Goods and Services Tax ("GST") system. The province has now returned to a…

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Canada: Federal Budget 2013

The Canadian Government released its 2013 Federal Budget on March 21st, 2013, with a renewed focus on skills and training for workers, assistance for manufacturers and businesses to succeed in the global economy (including measures to support a…

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New Family Law Act – Coming on March 18, 2013

On March 18, 2013, the new Family Law Act (the “Act”) is coming into effect and along with it are several changes to the law as we know it in British Columbia.  Although we are not family law…

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The New Limitation Act and Demand Promissory Notes

When family members enter into financial arrangements with each other, there is often a hesitation to document those arrangements.  Therefore, many choose to document loans between family members and friends by using Demand Promissory Notes.  A Demand Promissory…

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The End of the HST – Part 2

Commentary on further PST related developments.

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The End of the HST in British Columbia

On April 1, 2013, nearly every provision of the Provincial Sales Tax Act (“PSTA”) shall come into force, and the existing Harmonized Sales Tax's brief interlude in British Columbia, shall come to an end. In a political sense,…

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