Agenda - April 16th, 2021


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
  • Practice points when administering multiple wills
  • Drafting multiple wills: traps to avoid, sample language
  • Remote/virtual execution



Questions and Discussion


Morning Break


Real Estate Holdings


Rebecca Cynader

Farris LLP


Ryan McCracken

Farris LLP


  • Speculation Tax and Vancouver Vacancy Tax
  • Foreign Buyers Property Transfer Tax
  • Land Owner Transparency Act
  • Principal Residence Exemption
  • Inbound investment planning



Questions and Discussion


US Tax and Estate Issues


Cheyenne Reese

Legacy Tax + Trust Lawyers


  • US estate and gift tax issues
  • Select tax considerations of dual citizenship, expatriation
  • Considerations when choosing US decision-makers or beneficiaries
  • Moving trusts to the US: sample language



Questions and Discussion


Lunch Break


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

  • Sample language for acting decision-makers to appoint co-decision-makers when appropriate



Questions and Discussion


Afternoon Break


Select Canadian Tax Considerations


Ian Worland

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 a trust



Questions and Discussion


Select International Tax Considerations

Tim Barrett

Thorsteinssons LLP


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


   4:20 Questions and Discussion
   4:30 Chair's Closing Remarks
   4:35 Program Concludes