What is a Qualified Disability Trust?
The Qualified Disability Trust (QDT) was created in 2016 to temper changes to the tax rules for testamentary trusts (trusts set up by a Will). All testamentary trusts used to benefit from the graduated tax rates, however this was changed to tax all testamentary trusts at the top marginal rat…
View the post titled What is a Qualified Disability Trust?Further wind litigation in the Oak Ridges Moraine: Part II
Recently, the Environmental Review Tribunal (the “Tribunal”) allowed in part the appeal of a Renewable Energy Approval (“REA”) approving the construction of a wind turbine facility in the Oak Ridges Moraine Area in the City of Kawartha Lakes (the “Project”). The Tribunal concluded that, with…
View the post titled Further wind litigation in the Oak Ridges Moraine: Part IIFurther wind litigation in the Oak Ridges Moraine: Part II
Recently, the Environmental Review Tribunal (the “Tribunal”) allowed in part the appeal of a Renewable Energy Approval (“REA”) approving the construction of a wind turbine facility in the Oak Ridges Moraine Area in the City of Kawartha Lakes (the “Project”). The Tribunal concluded that, with…
View the post titled Further wind litigation in the Oak Ridges Moraine: Part IIRemoving a Court-Appointed Guardian in Ontario
Previous articles have discussed powers of attorney and guardianships and the duties and obligations of attorneys and guardians. But what can be done when a family member of the incapable person feels that the guardian or attorney is not acting appropriately? Occasionally, supportive friends…
View the post titled Removing a Court-Appointed Guardian in OntarioThe Consent and Capacity Board Cannot Appoint a Guardian of Property
A recent article in the London Free Press discussed the difficulty a local woman is experiencing in attempting to deposit a settlement cheque issued on behalf of her incapable brother. The article refers to a process whereby the individual would not have to become her brother’s official guar…
View the post titled The Consent and Capacity Board Cannot Appoint a Guardian of PropertyGuardianship Applications and the Substitute Decisions Act
Usually, a power of attorney document will be used when a person becomes incapable. However, if that person did not have a power of attorney for property or personal care before they became incapable, a decision maker may have to be appointed by the court under the Substitute Decisions Act. …
View the post titled Guardianship Applications and the Substitute Decisions ActCapacity and Powers of Attorney
When we speak about “capacity” in the legal sense, we are considering whether a person can make a decision in a certain set of circumstances and understand the consequences of making, or not making, the decision. The decision maker does not necessarily need to make the “best” or the “right” …
View the post titled Capacity and Powers of AttorneyThe Disability Tax Credit – Do You Qualify
In light of recent changes to the tax treatment of testamentary trusts, it is important for those planning for the future care of individuals with disabilities to understand the rules for Disability Tax Credit eligibility. Due to these taxation changes, only Qualifying Disability Trusts will…
View the post titled The Disability Tax Credit – Do You QualifyContributing to your RDSP
The Registered Disability Savings Plan (RDSP) is a government assisted savings plan available to individuals who qualify for the Disability Tax Credit (DTC) and is intended to help ensure the financial security of an individual with a disability. Federal government contributions may also be …
View the post titled Contributing to your RDSPRDSPs: Who is eligible and what are the benefits?
The Registered Disability Savings Plan is an important tool for Canadians with severe disabilities. These accounts provide long-term financial security for individuals with a severe disability and who qualify for the Disability Tax Credit. This article explains the main benefits of an RDSP a…
View the post titled RDSPs: Who is eligible and what are the benefits?Receive Blog Posts
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