Wills, Trusts & Estates
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March 03, 2026
Key considerations when using alter ego trusts for estate planning
When assisting clients aged 65 and older with estate planning, alter ego trusts merit consideration as a means to reduce estate administration tax and facilitate the transfer of assets on death. There are a number of benefits associated with the use of alter ego trusts; however, it is also important to be aware of these trusts’ complexity and potential tax consequences. This article reviews the core features of alter ego trusts, how they are taxed and examines who may benefit from using them.
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March 02, 2026
More than 85,000 Canadians registered in Middle East as Iran war disrupts air travel in region
Ottawa says more than 85,000 Canadians have registered their presence in the Middle East with the Department of Foreign Affairs, urging those still in Iran to “shelter in place.”
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February 25, 2026
Family agreements: Key provisions regarding governance of multigenerational businesses
In part one of this article, we discussed many key provisions that families should consider including in a family shareholders’ agreement (a “family agreement”) in the context of succession planning. In part two, we will discuss the following additional key provisions that can be addressed in family agreements:
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February 25, 2026
Court slams Human Rights Tribunal’s refusal to hear cases
The Ontario Divisional Court has dismantled a major pillar of the Human Rights Tribunal’s unfair drive to reduce its backlog by dismissing most claims without a hearing.
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February 24, 2026
Globalization complexity: Foreign beneficiaries, foreign estate taxes
The Canadian family is becoming increasingly global. One aspect of this is that our children and other family members increasingly work in other countries, sometimes staying after post-secondary education at a foreign college or university, forming relationships, including marriage, having children and settling in their new home jurisdiction. Others immigrate to Canada, leaving relatives and friends in their country of origin.
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February 23, 2026
B.C. Court of Appeal reinforces presumption of early vesting in estate law
When does a class gift vest — upon the testator’s death or at a later time? While vesting often turns on how a will is drafted, in Jack Estate v. Jack Estate, 2026 BCCA 18, the British Columbia Court of Appeal reaffirmed that the presumption of early vesting applies to class gifts absent clear language to the contrary in the testator’s will. The court also made it clear in this decision that the vesting of testamentary gifts will not ordinarily be tied to the timing of estate administration.
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February 20, 2026
B.C. seeks public input on regulated paralegal roles
The British Columbia government is asking for public feedback on what kinds of legal work regulated paralegals should be allowed to do. The Legal Professions Act, which became law in 2024, created a new category of legal service provider — regulated paralegals — who differ from those currently known in the province as paralegals, who work under the supervision of a lawyer and are not allowed to provide legal advice.
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February 20, 2026
Visual law: Using tables, diagrams and pictures in legal work
What if the next presentation you attend is only voice without visuals? If an airplane safety card had only text with no pictures? If a furniture assembly guide was not drawn but written? If the television disappears and only books are left?
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February 18, 2026
B.C. court halts CRA charity revocation pending constitutional challenge
The British Columbia Supreme Court has granted interim relief to a registered charity facing revocation of its status under the Income Tax Act, holding that the court has jurisdiction to restrain publication of a revocation notice where a constitutional challenge is contemplated.
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February 18, 2026
Berta Lopera joins Harper Grey as associate counsel
Berta Lopera has joined Harper Grey’s business law group as associate counsel, focusing on wills and estates, according to the Vancouver-based firm.