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For over a century, the question of whether a person has the legal capacity to make a will, can be determined according to the test originally set out in the leading case of Banks v. Goodfellow (1870). That…
To better protect consumers in British Columbia’s real estate market, the Government of British Columbia is introducing legislation that requires “cooling off periods” for resale properties and newly built homes. This change will be similar to the cooling…
The deadline for pre-existing “reporting bodies” (a relevant corporation, a trustee of a relevant trust, or a relevant partnership who acquired an "interest in land" prior to November 30, 2020 and continues to own an interest) to file…
The British Columbia Government has introduced legislation to enable courts to accept electronic wills and to permit the remote witnessing of wills.
Effective November 30, 2020, the Land Owner Transparency Act (British Columbia) (“LOTA”) came into force, introducing certain disclosure obligations regarding beneficial ownership of land in British Columbia.
Many of our clients operate or are involved in the administration of charitable entities, registered with the Charities Directorate of Canada Revenue Agency. From time to time, we update our clients and those involved in the operation and…
In August of this year, a Supreme Court of British Columbia case determined that showing true testamentary intention and compliance with Wills, Estate and Succession Act requirements, are equally important steps of a valid and enforceable estate plan.
On July 5th, 2021, the British Columbia Court of Appeal ruled that the province’s foreign buyer’s tax is constitutional.
When a person in British Columbia dies without a will, that person is said to have died “intestate.” When a person dies leaving a will that does not fully dispose of the estate, and the part that is…
Registering as a Charity under the Income Tax Act
To be able to issue official donation receipts and to be exempt from taxation, the Income Tax Act requires that corporations created and operated exclusively for charitable purposes register with the Canada Revenue Agency (CRA) as charities. For insight on…