Agenda - March 6th, 2019


Welcome and Introduction by PBLI


Chair's Welcome and Introduction


Cheyenne Reese

Legacy Tax + Trust Lawyers



Choice of Law and Multiple Wills


Peter J. Glowacki

Borden Ladner Gervais LLP


  • Choice of law considerations
  • Determining location of different types of assets
  • Using separate wills for assets in different jurisdictions
  • Traps to avoid when drafting multiple wills
  • Practice points when administering multiple wills



Questions and Discussion


Refreshment Adjournment


Real Estate Holdings


Alison Oxtoby

Balmains Law Corporation


  • Speculation Tax and Vancouver Vacancy Tax
  • Foreign Buyers Tax
  • Changes to the principal residence exemption applicable to non-residents of Canada
  • Inbound investment planning



Questions and Discussion


Working with International Clients


Peter A. Wong

Borden Ladner Gervais LLP


Vivian Kiang

RBC Wealth Management


  • Practice management tips for working with international clients



Questions and Discussion


Networking Lunch


Select Canadian Tax Considerations: When Should We Still Be Using Trusts?


Kate Marples

Legacy Tax + Trust Lawyers


  • Residency and deeming provisions
  • Source rules for taxation of income
  • Tax implications of repatriating to Canada
  • When and when not to use trust



Questions and Discussion


Considerations When Choosing Your Decision-Makers

Litza N. Anderson

Scotia Wealth Management


Michelle L. Isaak

DLA Piper (Canada) LLP


  • Looking at the various estate planning roles:

     - Right person for the role

     - co-appointments vs. sole appointments

     - Impact of naming non-residents

     - When to consider a professional



Questions and Discussion


Refreshment Adjournment

   3:05 US Tax and Estate Issues

Cheyenne Reese

Legacy Tax + Trust Lawyers


  • US estate and gift tax issues
  • Select tax consequences of dual citizenship
  • Considerations when choosing US decision-makers or beneficiaries


   4:00 Select International Tax Considerations

David R. Baxter

Thorsteinssons LLP


  • Offshore trusts: select planning points and repatriation
  • Offshore investment funds
  • Domestic trusts with non-resident beneficiaries
  • Emigration planning


   4:45 Questions and Discussion
   4:55 Chair's Closing Remarks 
   5:00 Program Concludes