Agenda - January 27th, 2017


Welcome and Introduction by PBLI


Chair's Welcome and Introduction


Emma A. McArthur    

Farris, Vaughan, Wills & Murphy LLP


Estate Administration: The Effect of Certain Inter Vivos Planning on the Estate


Ingrid Tsui                     

Alexander Holburn Beaudin + Lang LLP

  • Inter vivos estate planning and the effect of death
  • Designated beneficiaries and post-mortem planning
  • Joint tenancies: A misconception?



Questions and Discussion


Refreshment Adjournment


Death and Taxes


David Thompson

Thorsteinssons LLP


  • A conceptual guide to s. 164(6) loss transfers

         - Why change a capital gain into a dividend?

         - The importance of tax preference accounts

         - Selling property to create tax preference accounts and avoid double taxation

  • A conceptual guide to surplus stripping using pipelines

         - Macdonald v. Canada - much ado about nothing?

         - What RDTOH (refundable dividend tax on hand) makes pipeline transactions unworkable

  • s. 159(3) Trustee Liability versus s. 160(1) Beneficiary Liability

         - Avoiding clearance certificates

  • Vesting indefeasibly and spousal rollovers

         - Time restrictions

         - Dividends rather than redemptions



Questions and Discussion


Family Law Issues That Complicate Estate Administration


Anna Laing
Farris, Vaughan, Wills & Murphy LLP

  • Dealing with an alleged spouse
  • Post death property division claims
  • Post death spousal/child-support claims



Questions and Discussion


Networking Lunch


Advising Executors of Complex Estates: Practical Tips


Annie H. Chen

Fasken Martineau DuMoulin LLP


  • The role of the lawyer, executor, and other advisors
  • Common issues that may arise
  • How to protect yourself and your client
  • Dealing with difficult beneficiaries



Questions and Discussion


Refreshment Adjournment

   2:45 Without Bounds: Administration Issues for International Estates
  Andrea E. Frisby

Legacy Tax + Trust Lawyers


  • Client identification, translation and document verification
  • Probate jurisdictions, re-seals and additional grants
  • Multiple wills and global wills
  • Applicable law
  • International intestacies
  • Income tax filings and compliance
  • the best laid plans...


   3:35 Questions and Discussion
   3:45 Responsibility for Death

Michelle L. Isaak

DLA Piper (Canada) LLP


  • What happens to an estate if a beneficiary may be responsible for the death of the deceased?
  • What is the impact on joint tenancies and beneficiary designations if a beneficiary is accused of causing the wrongful death of the deceased?
  • What happens if the beneficiary is found not criminally responsible for the wrongful death of the deceased on account of a mental disorder?



Questions and Discussion


Chair's Closing Remarks


Program Concludes