Our principal teaches on wills and estate planning topics to groups in a non-profit setting. She advises on unique family circumstances with the goal of maintaining good family relations and preventing potential conflicts.
简体版 | 繁體版 By Winnie J Luk Every adult should have a will. Surprisingly, more than half of adults in Ontario do not have one. Having a will: 1. ensures that your wishes are respected, and 2. avails your loved ones and beneficiaries with more of your possessions and estate by
Read more中文版 By Winnie J Luk In many situations, a couple may jointly consult with a lawyer to have mirror or reciprocal wills prepared for each of them. The mirror or reciprocal wills generally provide for all of one spouses' or partner's assets to pass to the other,
Read more简体中文版 | 繁體中文版 The Estate Trustee is/are the person(s) you appoint to carry out your personal wishes in your will. The role of an Estate Trustee is a position of trust that bears much responsibility. There are a number of tasks involved and some of these include arranging the
Read more简体版 | 繁體版 In order to honour the wishes in a will and commence administration of an estate, the will must be probated or duly proven in court and a certificate of appointment of estate trustee with a will must be granted. During this probate process, Estate Administration Taxes must be
Read more简体版 | 繁體版 Advance care planning is the process by which you may consider options about future health care decisions and let others know of your personal care preferences in the event that you become incapable of consenting to or refusing treatment or other care. An Advance care plan may involve
Read more简体版 | 繁體版 A Continuing Power of Attorney for Property is a legal document in which you may give someone else the legal authority to make decisions about your financial affairs for you. The person who you appoint is called "the attorney" yet does not have to be a
Read more简体版 | 繁體版 Along with a will, an affidavit of execution should be prepared. This is a document where a witness affirms or swears that she or he and another witness were present when the will was signed. The affidavit of execution must be commissioned by a commissioner of taking affidavits
Read more简体版 | 繁體版 If you own estate in different countries, it may be possible to prepare a single international will to cover your various estate assets situated in different countries. However, there are limitations to the use of an international will and clients will be able to opt for it. Another
Read more简体版 | 繁體版 It is not uncommon today for family members to relocate abroad for school, career, family, or to pursue other personal interests. These expatriates will often sever specific ties to Canada in order to maintain a non-resident of Canada status for the purpose of not requiring to file Canadian
Read more简体版 | 繁體版 The alter ego trust was introduced in the Income Tax Act in 2000. It is the equivalent of the Joint Spousal and Common-law Partner Trust, but for single adults. he strategy behind this new type of trust is to enhance estate planning opportunities for seniors. Advantages of the
Read moreIn December 2011, the Parent and Grandparent Super Visa was introduced to facilitate family reunification. The Super Visa is a multi-entry visa, valid for 10 years, that allows parents and grandparents (and their spouses or common-law partners) of Canadian citizens and Permanent Residents to come to Canada as visitors for
Read more简体版 | 繁體版 A variety of family trusts may be created for the benefit of family members as part of your estate planning. Testamentary Trusts These are trusts created within your will and are typically for the benefit of young children or vulnerable persons. Trusts for Benefit of Young Children Typically,
Read moreEnglish Version By: Winnie J Luk Translation: Andrea Lau 在安大略省，雙遺囑是遺產規劃的一種工具。雙遺囑特別能夠有效地應用在擁有重大個人資產的立遺囑人身上，包括擁有私人公司股份或擁有物業註冊系統內註冊物業的人士。 一般來說，立遺囑人的首要遺囑先需要遺囑認證，即通過安省法院證明遺囑的有效性及合理性。遺囑認證通過及繳付資產管理稅以後，立遺囑人能使用遺產承辦證書委任遺產受託人以及履行遺囑意願。資產管理稅是按照合理市場價值計算。遺產價值首五萬，稅率為0.5％，五萬以上部分，稅率為1.5％。安大略省資產管理稅率是北美最高。 次要遺囑列下資產有可能括免遺囑認證及資產管理稅。首要遺囑及次要遺囑合成的雙遺囑能夠覆蓋立遺囑人在安大略省全部資產。括免支付資產管理稅數目通常大於安排雙遺囑費用。閣下可以利用雙遺囑減低資產管理稅，留下更多資產給予親人。 雙遺囑是於加拿大最高法院在1998年Granovsky Estate v. Ontario定案而產生的一個漏洞，只立法及適用於安省。卑詩省律師能根據卑詩法利用其他方式降低資產管理稅。
Read more简体版 | 繁體版 The Joint Spousal and Common-law Partner Trust was introduced in the Income Tax Act in 2000. It is the equivalent to the Alter Ego Trust, but for couples. The strategy behind this new type of trust is to enhance estate planning opportunities for seniors. Advantages of the Joint
Read moreEnglish Version 陸韻玲律師 翻譯: Andrea Lau 每一個成年人都應該有一份遺囑。 令人驚訝的是在安省卻一半的成年人都沒有立遺囑。遺囑能夠： 1）確保你過身後的意願 2）留下更多資產給予親人及受益人以及為他們節省時間，金錢和精力。 若沒有遺囑，你會失去： 1）決定孩子監護人的自由； 2）決定遺囑執行人或受託人的自由。遺囑執行人將會為你安排身後事務，包括處理你的財產和房地產以及銀行賬戶。例如公共監護及受託人最終可能成為你的遺產管理人並延誤你的資產管理進度； 3）決定資產分配的自由，例如資產分配的受益人、數目及時間； 4）利用遺產規劃機制而留下更多遺產的機會，例如利用雙遺產而有效地減低資產管理稅。 你會失去以上關鍵事項的決定權。政府會根據繼承法改革法來決定你的遺產事務。政府的決定通常會與你和親人的意願有衝突，並會向你資產及家人造成不必要的法庭程序、費用及延誤。 觸發立遺囑或重新編制遺囑事宜： 1）年滿18歲； 2）結婚或離婚； 3）購買或繼承財產； 4）成家立室； 5）做生意； 6）財產有變化；
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