Probate Planning in light of the changes to the EATA
|
|
- Audra Blake
- 5 years ago
- Views:
Transcription
1 in light of the changes to the EATA Rachel L. Blumenfeld, Partner Miller Thomson LLP Toronto Outline Brief background on probate fees and the EAT When and why is probate required 2011 Amendments and 2014 Regs to the EATA Estate Information Return Audits, assessments, offences and penalties Implications for estate administration Implications for estate planning 2
2 Probate when and why Confirms authority of Estate Trustee granted in the Will Provides third parties, transfer agents with comfort that they are dealing with the proper person Estate Trustee will need to probate a Will in order to be able to deal with and transfer certain assets Real estate, larger bank and investment accounts Process in Ontario: Application for Certificate of Appointment of Estate Trustee submitted to court Affidavit of Estate Trustee attesting to value Payment 3 Ontario Probate Fees 1992 significant increase in probate fees from 0.5% to 1.5% of assets over $50, Re Eurig case brought SCC decision in 1998 probate fees are unconstitutional Estate Administration Tax Act, 1998 brought in Allows Ontario to impose the Estate Administration Tax ( EAT ) 4
3 Did your clients ask you about this? New Ontario Death Taxes - Please forward THIS IS NO JOKE! Check this out Have you heard about this? Here's a nice little tax (Estate Administration Tax) that the Wynne Liberals slipped through and no one is talking about it! It was effective Jan 1, 2015! 5 EATA Amendments 2011 amendments grants audit, inspection and assessment powers to Minister of Finance EAT still paid to the court, calculated the same way Requirement to provide prescribed information when obtaining a Certificate of Appointment Reg. 310/14 sets out requirements Estate Information Return ( EIR ) 6
4 Estate Information Return Fillable pdf form is at: ms.nsf/getfileattach/9955e~1/$file/9955e.pdf Guide is at: ms.nsf/getfileattach/9955e~2/$file/9955e_guide.pdf Other information, FAQs, on Ministry of Finance website 7 Filing Requirements for EIR - Who Estate Trustees who apply for and receive Certificate of Appointment Within 90 calendar days of issuance of Certificate EAT (still) paid to Court at time of application deposit on the tax On Resealing of Appointment (from another jurisdiction), Ancillary Appointment, Appointment of Foreign Executor s Nominee Not re: Certificate of Appointment of Succeeding ET Certificate of Appointment of Estate Trustee During Litigation Application completed prior to Jan. 1, 2015 Certificate not issued i.e., Secondary Will assets 8
5 Filing Requirements Amended EIR Within 30 days of payment of additional EAT or receipt of refund If initial EAT based on estimate of value of estate File undertaking to provide court with actual value File EIR based on undertaking Determine actual value and file with the court (and pay additional EAT) within 6 months of determination File subsequent EIR within 30 days of court filing If information of original EIR was incorrect or incomplete Amended EIR to be filed within 30 days of becoming aware 4-year limitation 9 Filing Requirements Amended EIR Subsequently discovered property Disclose to court and pay fee within 6 months of discovery Amended EIR due within 30 days of filing No limitation period 10
6 EIR Required Information Provide information only for assets referred to in the Will for which the Certificate issued Real estate in Ontario Full address, assessment roll no., PIN FMV, less mortgage Not necessarily MPAC Bank Accounts Name, address of FI Account number Investments Type and detail of instrument Name and address of broker Cars and boats VIN, HIN, make and model 11 Other Property Jewellery, household contents Can group together similar property Business interests Copyrights, TMs, patents Loans Insurance if estate was named as beneficiary Property in which deceased held beneficial interest Could include joint assets if falls into estate 12
7 Audits and Assessments Min of Finance now has audit powers and can impose penalties Has 4 years from date EAT became payable to assess or reassess the EAT Period remains open if Minister establishes failure to comply with requirements Notice of Assessment issued only if assessed Under Retail Sales Act No Clearance Certificate process, but Minister may write a comfort letter to the ET confirming no personal liability if distribute, once receive tax clearance 13 Offences and Penalties Failure to file return, making/assisting in making a false statement or omission Fine min of $1000, up to 2 x EAT payable Imprisonment of up to 2 years Due diligence defense Not guilty if the person did not know that the statement was false or misleading and in the exercise of reasonable diligence could not have known that statement or omission was false or misleading. (s. 5.1(3)) 14
8 Implications for Estate Administration Valuations Guide says: Estate representatives should be able to substantiate valuations. Use your best judgment and keep all records relevant to your valuation of the assets of the estate. Depending on the type of asset, valuation can be complicated, and a professional appraiser with expertise in a particular area may assist in obtaining a value. Keeping records 15 Implications for Estate Administration Who prepares the EIR? The accountant or the lawyer? Additional cost of administration Timing of distributions Holdback for 4 years? Indemnities Obtain tax clearance in order to obtain comfort letter? Ensure ET understands obligations and risks of noncompliance Including re requirements to amend the EIR Penalties for failure to comply 16
9 Implications for Estate Planning Importance of probate planning Financial, administrative and privacy Increasing use of Multiple Wills For personal property Use of flexible provision - carefully Bare trustee corporations for real estate Joint tenancies be careful Beneficiary designations AETs and JPTs New rules on taxation on death 17 in light of the changes to the EATA Rachel L. Blumenfeld, Partner Miller Thomson LLP 18
Estate Administration Tax (Probate Tax) Sunita D. Doobay, LL.B., LL.M.(Tax)NYU, TEP
Estate Administration Tax (Probate Tax) Sunita D. Doobay, LL.B., LL.M.(Tax)NYU, TEP What is probate? Grant of Letters of Probate / Certificate of Appointment of Estate Trustee with or without a will Required
More informationUpdate to the Estate Administration Checklist for Solicitors advising Estate Trustees
Update to the Estate Administration Checklist for Solicitors advising Estate Trustees Jag C. Gandhi VANCOUVER CALGARY EDMONTON SASKATOON REGINA LONDON KITCHENER- WATERLOO GUELPH TORONTO VAUGHAN MARKHAM
More informationPROBATE Amy M. MacAlpine Hummingbird Lawyers LLP
Little Black Book Of PROBATE Amy M. MacAlpine Hummingbird Lawyers LLP Note From The Autor I understand family loss and the challenges that face you upon someone s passing. During a time of mourning, there
More informationSUPPLEMENT A. IRC 1014(f): Basis Must Be Consistent With Estate Tax Return
SUPPLEMENT A IRC 1014(f): Basis Must Be Consistent With Estate Tax Return For purposes of this section (1) In General. The basis of any property to which subsection (a) [of IRC 1014] applies shall not
More informationPROPOSAL FOR INVESTMENT ADVISER AND FUND PROFESSIONAL AND DIRECTORS & OFFICERS LIABILITY INSURANCE
U.S. SPECIALTY INSURANCE COMPANY HOUSTON CASUALTY COMPANY HCC SPECIALTY INSURANCE COMPANY 13403 Northwest Freeway Houston, Texas 77040 PROPOSAL FOR INVESTMENT ADVISER AND FUND PROFESSIONAL AND DIRECTORS
More informationERIE INSTITUTE OF LAW
THE CANADIAN COTTAGE: WHAT S OLD and WHAT S NEW Wednesday, January 17, 2018 Presented By: Richard Stephen Halinda Richard S. Halinda Law Professional Corporation 1222 Garrison Road, Fort Erie, Ontario
More informationName of Insurance Company to which Application is made (herein called the Insurer ) DIRECTORS AND OFFICERS INSURANCE APPLICATION
Name of Insurance Company to which Application is made (herein called the Insurer ) DIRECTORS AND OFFICERS INSURANCE APPLICATION Name of Insurance Policy to which Application is applicable NOTICE: THE
More informationSection 1 Reporting person information
Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities (2007 and later taxation years) T1141 Summary Form Do not use this area This form must be used for the 2007
More informationLAWYERS PROFESSIONAL LIABILITY INSURANCE APPLICATION CLAIMS-MADE AND REPORTED BASIS
LAWYERS PROFESSIONAL LIABILITY INSURANCE APPLICATION CLAIMS-MADE AND REPORTED BASIS Please read carefully all statements and questions on this application. Answer all questions in ink. If space is insufficient
More informationREVISED. Statement of Principles Fees in Estate Matters
These principles do not take into account some revisions to the Queen s Bench Rules. Look for updates relating to new Q.B. Rules that are effective July 1, 2017. REVISED Statement of Principles Fees in
More informationTHE HARTFORD EMPLOYED LAWYERS CHOICE LIABILITY POLICY sm INSURANCE APPLICATION
Name of Insurance Company to which Application is made THE HARTFORD EMPLOYED LAWYERS CHOICE LIABILITY POLICY sm INSURANCE APPLICATION If a policy is issued, this application will attach to and become part
More informationPEMBINA PIPELINE CORPORATION. Premium Dividend and Dividend Reinvestment Plan
PEMBINA PIPELINE CORPORATION Premium Dividend and Dividend Reinvestment Plan Certain capitalized terms in this Premium Dividend and Dividend Reinvestment Plan have the meaning assigned to them under "Definitions"
More informationFrom Fees to Tax: Probate is Alive and Well
From Fees to Tax: Probate is Alive and Well This Tax Topic will examine the recent developments in the area of probate fees. In the first of a two part series on this topic, the history of probate fees
More informationAlternate Planning to Secondary Wills for Avoiding Probate and Estate Administration Tax. February 12, 2019 Lindsay Histrop, J.D., LL.
Alternate Planning to Secondary Wills for Avoiding Probate and Estate Administration Tax February 12, 2019 Lindsay Histrop, J.D., LL.M, TEP Alternatives to Multiple Wills to Avoid EAT Why is Estate Administration
More informationINSURANCE (CAPTIVE COMPANY) ACT
PDF Version [Printer-friendly - ideal for printing entire document] Published by Quickscribe Services Ltd. Updated To: [includes 2009 Bill 6, c. 16 (B.C. Reg. 213/2011) amendments (effective July 1, 2012)]
More informationChapter Five Review Questions and Answers
Chapter Five Review Questions and Answers QUESTIONS 1. Consider each of the following trusts. Indicate when the first T3 Return is required to be filed. Briefly explain your answer. The Purple Family Trust
More informationA PRIMER ON WILL AND ESTATE PLANNING
A PRIMER ON WILL AND ESTATE PLANNING 2001 Stephen L. Sweeney. All Rights Reserved Introduction Basic Will planning often done by young couples early in their careers and before they have accumulated significant
More informationA. GENERAL INFORMATION
Chubb Group of Insurance Companies 15 Mountain View Road, Warren, New Jersey 07059 APPLICATION FOREFRONT BY CHUBB FOR INVESTMENT ADVISERS UNDERWRITTEN IN FEDERAL INSURANCE COMPANY OR VIGILANT INSURANCE
More informationDIVIDEND REINVESTMENT PLAN
DIVIDEND REINVESTMENT PLAN Table of Contents Overview... 2 Eligibility... 2 Enrollment... 3 Price of Shares... 4 Dividends and Reinvestment Date... 4 Administration... 4 Costs... 4 Account Statements...
More informationLAWS OF GUYANA CAPITAL GAINS TAX ACT CHAPTER 81:20
Capital Gains Tax 1 CAPITAL GAINS TAX ACT CHAPTER 81:20 Act 13 of 1966A Amended by 4 of 1966B 22 of 1967 33 of 1970 11 of 1983 5 of 1987 6 of 1989 6 of 1991 8 of 1992 Current Authorised Pages Pages Authorised
More informationCo-Debtor [Questionnaire Answers Under Oath]:
2015 Chapter 7 Trustee Debtor Questionnaire BRUCE E STRAUSS, CHAPTER 7 TRUSTEE ( Trustee@merrickbakerstrausscom) I have been appointed as your bankruptcy trustee Part of my duties as the Chapter 7 Trustee
More informationMORTGAGE BROKERAGES, MORTGAGE LENDERS AND MORTGAGE ADMINISTRATORS ACT. A Consultation Draft
MORTGAGE BROKERAGES, MORTGAGE LENDERS AND MORTGAGE ADMINISTRATORS ACT A Consultation Draft Proposed by the Ministry of Finance March, 2005 MORTGAGE BROKERAGES, MORTGAGE LENDERS AND MORTGAGE ADMINISTRATORS
More informationAPPLICATION FOR IDL INSURANCE
Home Office: One Nationwide Plaza Columbus, Ohio 43215 Administrative Office: 8877 North Gainey Center Drive Scottsdale, Arizona 85258 1-800-423-7675 APPLICATION FOR IDL INSURANCE UNLESS OTHERWISE PROVIDED
More informationPARKLAND FUEL CORPORATION. Premium Dividend and Dividend Reinvestment Plan
PARKLAND FUEL CORPORATION Premium Dividend and Dividend Reinvestment Plan Certain capitalized terms in this Premium Dividend and Dividend Reinvestment Plan have the meaning assigned to them under "Definitions"
More informationMember Companies of American International Group, Inc. Name of Insurance Company To Which Application is Made
Member Companies of American International Group, Inc. Name of Insurance Company To Which Application is Made Name of Insurance Company to which Application * is made (herein called the Insurer ) TRUST
More informationAGRICULTURE FINANCIAL SERVICES ACT
Province of Alberta AGRICULTURE FINANCIAL SERVICES ACT Revised Statutes of Alberta 2000 Chapter A-12 Current as of December 15, 2017 Office Consolidation Published by Alberta Queen s Printer Alberta Queen
More informationACE Advantage. Employed Lawyers Professional Liability Application
ACE American Insurance Company Illinois Union Insurance Company Westchester Fire Insurance Company Westchester Surplus Lines Insurance Company ACE Advantage Employed Lawyers Professional Liability Application
More informationMiscellaneous Professional Liability Application
AMERICAN INTERNATIONAL COMPANIES Name of insurance company to which Application is made (the Insurer ) Miscellaneous Professional Liability Application NOTICE: THE POLICY PROVIDES THAT THE LIMIT OF LIABILITY
More informationALTER EGO TRUSTS AND JOINT PARTNER TRUSTS
ALTER EGO TRUSTS AND JOINT PARTNER TRUSTS This issue of the Legal Business Report provides current information to the clients of Alpert Law Firm on estate planning, including alter ego and joint partner
More informationRequest IRA LLC Tax ID. Submit A Buy Direction Letter. Create IRA LLC Operating Agreement. Open and Fund IRA LLC Business Checking Account
PRIVATE COMPANY CHECKBOOK CONTROL IRA LLC PURCHASE PROCESS Having established your Vantage Self-Directed IRA and funded your account, below is a high level flowchart to assist you in the transaction process
More informationName of Insurance Company to which Application is made (herein called the "Insurer")
Name of Insurance Company to which Application is made (herein called the "Insurer") PrivateEdge Mainform Application Directors, Officers and Private Company Liability Insurance Policy Including Employment
More informationPROPOSAL FOR GENERAL PARTNERS LIABILITY INSURANCE (INCLUDING PARTNERSHIP REIMBURSEMENT)
PROPOSAL FOR GENERAL PARTNERS LIABILITY INSURANCE (INCLUDING PARTNERSHIP REIMBURSEMENT) COMPLETION OF THIS PROPOSAL DOES NOT BIND THE UNDERSIGNED TO PURCHASE OR THE INSURER TO ISSUE A POLICY, BUT IT IS
More informationCommunity Bank Package Policy Application for Management, Fiduciary, Trust and Bankers Professional Liability
Community Bank Package Policy Application for Management, Fiduciary, Trust and Bankers Professional Liability THIS IS AN APPLICATION FOR A CLAIMS MADE POLICY IMPORTANT NOTE: THE POLICY FOR WHICH APPLICATION
More informationCHAPTER SIXTEEN B: PROBATE & ESTATE ADMINISTRATION
CHAPTER SIXTEEN B: PROBATE & ESTATE ADMINISTRATION Edited By: Selena Chen With the Assistance of: Emmanuel Fung of Lakes, Whyte LLP Current as of July 19, 2017 TABLE OF CONTENTS I. PROBATE AND ADMINISTRATION
More informationINFORMATION SHEET ALTER EGO (JOINT PARTNER) TRUSTS
Direct Line: Email: Ian W. Burroughs 604.638.5955 ian.burroughs@ INFORMATION SHEET ALTER EGO (JOINT PARTNER) TRUSTS This Information Sheet will provide information on Alter Ego and Joint Partner Trusts,
More informationNATIONAL HOUSING FUND ACT
NATIONAL HOUSING FUND ACT ARRANGEMENT OF SECTIONS 1. Establishment of the National Housing Fund. 2. Aims and objectives of the Fund. 3. Resources of the Fund. 4. Contribution by Nigerian workers. 5. Contribution
More information(City) (County) (State) (Zip)
APPLICATION FOR LAWYERS PROFESSIONAL LIABILITY INSURANCE NOTICE: This professional liability coverage is provide on a claims-made basis; therefore, only claims which are first made against you, and reported
More informationPEMBINA PIPELINE CORPORATION. Premium Dividend and Dividend Reinvestment Plan
PEMBINA PIPELINE CORPORATION Premium Dividend and Dividend Reinvestment Plan Certain capitalized terms in this Premium Dividend and Dividend Reinvestment Plan have the meaning assigned to them under "Definitions"
More informationAmerican International Companies. Employee Benefit Plan Fiduciary Liability Insurance Application
American International Companies Employee Benefit Plan Fiduciary Liability Insurance Application Name of Insurance Company To Which Application Is Made (herein called the "Insurer") NOTICE: THE POLICY
More informationAPPRAISAL MANAGEMENT COMPANY PROFESSIONAL LIABILITY APPLICATION
Lexington Insurance Company Administrative Offices: 99 High Street, Floor 23 Boston, Massachusetts 02110-2378 SEND APPLICATIONS AND INQUIRIES TO: 1438-F West Main Street, Ephrata, PA 17522-1345 800.640.7601;
More informationAddress: City: State: Zip Code: Publicly Traded Private Corporation Limited Liability Company Sole Proprietorship Partnership Joint Venture
APPLICATION FOR DIRECTORS & OFFICERS LIABILITY COVERAGE (Complete if coverage is requested for Directors & Officers and Corporate Securities Liability or Private Company Management Liability) NOTICE: THE
More informationROLE OF THE EXECUTOR - What you need to know
RBC Estate and Trust Services ROLE OF THE EXECUTOR - What you need to know Janice Domaratzki Investment Advisor RBC Dominion Securities Claudia Morrison Regional Trust Advisor RBC Wealth Management 2 Agenda
More informationVERMILION ENERGY INC. Premium Dividend and Dividend Reinvestment Plan
VERMILION ENERGY INC. Premium Dividend and Dividend Reinvestment Plan Certain capitalized terms in this Premium Dividend and Dividend Reinvestment Plan have the meaning assigned to them under "Definitions"
More informationOfficial language is Thai language. Page 1 Vol. 132, Part 72a Government Gazette 5 th August B.E (2015) INHERITANCE TAX ACT, B.E.
Page 1 INHERITANCE TAX ACT, B.E. 2558 (2015) BHUMIBOL ADULYADEJ, REX. Given on the 29th Day of July B.E. 2558; Being the 70th Year of the Present Reign. His Majesty King Bhumibol Adulyadej is graciously
More informationBROKER TO BROKER AGREEMENT
BROKER TO BROKER AGREEMENT This Agreement is dated as of, 20 between, a California corporation, Department of Real Estate Broker s License No. located at ( Lender s Broker ) and, Department of Real Estate
More informationPENSION and BENEFIT PLAN FIDUCIARY LIABILITY INSURANCE APPLICATION
Name of Insurance Company to which application is made PENSION and BENEFIT PLAN FIDUCIARY LIABILITY INSURANCE APPLICATION NOTICE: THIS IS A CLAIMS-MADE AND REPORTED POLICY. EXCEPT AS MAY OTHERWISE BE PROVIDED
More informationNAVIGATORS INSURANCE COMPANY
NAVIGATORS INSURANCE COMPANY RENEWAL APPLICATION FOR LAWYERS' PROFESSIONAL LIABILITY INSURANCE THIS APPLICATION IS FOR A CLAIMS MADE AND REPORTED POLICY (must complete in ink) 1. Name of Applicant (type
More informationLIABILITY COVERED, A CLAIM MUST BE THE BASIS. TO BE THE. Instructions: AG EO 8005 LP. Street: City: State: Zip: County: Name/Title: Address:
LAWYERS PROFESSIONAL LIABILITY INSURANCE RENEWAL APPLICATION THE POLICY FOR WHICH THIS APPLICATION IS MADE IS WRITTEN ON A CLAIMS MADE AND REPORTED BASIS. TO BE COVERED, A CLAIM MUST BE FIRST MADE AGAINST
More informationAddress: City: State: Zip Code:
RENEWAL APPLICATION FOR ASSET MANAGEMENT LIABILITY Directors & Officers Liability/Investment Adviser Professional Liability/Investment Fund Management & Professional Liability NOTICE: THE POLICY WHICH
More informationImportant information regarding your TD Waterhouse Self-Directed Retirement Income Fund (RIF)
February 28, 2018 Important information regarding your TD Waterhouse Self-Directed Retirement Income Fund (RIF) At TD Direct Investing, we are committed to keeping you informed about matters that affect
More informationKEYERA CORP. Premium Dividend and Dividend Reinvestment Plan
KEYERA CORP. Premium Dividend and Dividend Reinvestment Plan Certain capitalized terms in this Premium Dividend and Dividend Reinvestment Plan have the meaning assigned to them under "Definitions" below.
More informationTRUST SETTLEMENT PROCESS A Roadmap for Working with Your Financial Advisor and The Private Trust Company
TRUST SETTLEMENT PROCESS A Roadmap for Working with Your Financial Advisor and The Private Trust Company TRUST SETTLEMENT IS THE PROCESS OF SETTLING AN ESTATE THROUGH A TRUST IN ADDITION TO OR RATHER THAN
More informationPROPOSAL FOR GENERAL PARTNERS LIABILITY INSURANCE INCLUDING PARTNERSHIP REIMBURSEMENT
U.S. SPECIALTY INSURANCE COMPANY HOUSTON CASUALTY COMPANY 13403 Northwest Freeway Houston, Texas 77040 PROPOSAL FOR GENERAL PARTNERS LIABILITY INSURANCE INCLUDING PARTNERSHIP REIMBURSEMENT NOTICE: THIS
More informationDirectors, Officers and Organization Liability Insurance Coverage Section. This is a Claims Made Policy. Please read it carefully.
Directors, Officers and Organization Liability Insurance Coverage Section This is a Claims Made Policy. Please read it carefully. CLAIMS MADE WARNING FOR POLICY NOTICE: THIS POLICY PROVIDES COVERAGE ON
More informationRENEWAL APPLICATION FOR EMPLOYED LAWYERS PROFESSIONAL LIABILITY INSURANCE
Executive Risk 82 Hopmeadow Street Simsbury, Connecticut 06070-7683 Management Associates RENEWAL APPLICATION FOR EMPLOYED LAWYERS PROFESSIONAL LIABILITY INSURANCE THIS APPLICATION IS FOR CLAIMS MADE AND
More informationBerkley Insurance Company
Lawyers Professional Liability Insurance Renewal Application CLAIMS MADE NOTICE FOR APPLICATION: This Application is for a Claims Made and Reported Policy, relating to claims made against the Insureds
More informationT4RSP and T4RIF Guide
F T4RSP and T4RIF Guide T4079(E) Rev. 17 Is this guide for you? This guide has information on how to fill out the T4RSP and T4RIF information returns. You can find samples of these forms in Appendix A
More informationRevoca le Trusts To Fund or Not to Fund?
Page 1 of 5 NOT FOR REPRINT Click to print or Select 'Print' in your browser menu to print this document. Page printed from: https://www.law.com/thelegalintelligencer/2018/07/02/revocable-trusts-to-fund-or-notto-fund/
More informationBerkley Insurance Company
Lawyers Professional Liability Insurance Application CLAIMS MADE NOTICE FOR APPLICATION: This Application is for a Claims Made and Reported Policy, relating to claims made against the Insureds during the
More informationCOVERED, A CLAIM MUST BE. Instructions: the following. areas: Real Estate Plaintiff Litigation Entertainment Financial Institutionss.
LAWYERS PROFESSIONAL LIABILITY INSURANCE NEW BUSINESS APPLICATION THE POLICY FOR WHICH THIS APPLICATION IS MADE IS WRITTEN ON A CLAIMS MADE AND REPORTED BASIS. TO BE COVERED, A CLAIM MUST BE FIRST MADE
More informationINTER PIPELINE LTD. Premium Dividend and Dividend Reinvestment Plan
INTER PIPELINE LTD. denotes trademark of Canaccord Genuity Corp. Premium Dividend and Dividend Reinvestment Plan Certain capitalized terms in this Premium Dividend and Dividend Reinvestment Plan have the
More informationCOMBINED APPLICATION FOR DIRECTORS & OFFICERS LIABILITY BANKERS PROFESSIONAL LIABILITY -- EMPLOYMENT PRACTICES LIABILITY -- FIDUCIARY LIABILITY
COMBINED APPLICATION FOR DIRECTORS & OFFICERS LIABILITY BANKERS PROFESSIONAL LIABILITY -- EMPLOYMENT PRACTICES LIABILITY -- FIDUCIARY LIABILITY NOTICE: THE POLICY WHICH YOU ARE APPLYING IS A CLAIMS-MADE
More informationAlter Ego and Joint Spousal/Partner Trusts The Trust and Tax Issues. Miller Thomson Seminar: Private Client Services Update October 22, 2009
MILLER THOMSON LLP Barristers & Solicitors Patent & Trade-Mark Agents Robson Court 1000-840 Howe Street Vancouver, BC Canada V6Z 2M1 Tel. 604.687.2242 Fax. 604.643.1200 www.millerthomson.com VANCOUVER
More informationAPPLICATION Accountants Professional Liability Insurance
APPLICATION Accountants Professional Liability Insurance Application completion instructions Please type or print clearly, Please DO NOT use pencil Answer each question completely Application must be signed
More informationActing as an Executor
Acting as an Executor 7 th Edition Mary Randolph, J.D. Chapter 1 Overview... 1 Learning Objectives... 1 Introduction... 1 What Executors Do... 1 What Trustees Do... 2 Your Legal Duty... 3 Payment for Serving
More informationActing as an Executor
Acting as an Executor Mary Randolph, J.D. Chapter 1 Overview... 1 Learning Objectives... 1 Introduction... 1 What Executors Do... 1 What Trustees Do... 2 Your Legal Duty... 3 Payment for Serving as an
More informationGuide on Pitfalls for Personal Representatives
Guide on Pitfalls for Personal Representatives Information to help personal representatives during the administration of an estate Dealing with the estate of a loved one can be a daunting task. Personal
More informationPrivate Equity Professional Edge SM Application
Private Equity Professional Edge SM Application Private Equity/Venture Capital Management and Professional Liability Insurance, Including Employment Practices Liability Insurance NOTICES: In underwriting
More informationA. GENERAL INFORMATION
Chubb Group of Insurance Companies 15 Mountain View Road, Warren, New Jersey 07059 APPLICATION INVESTMENT ADVISERS ERRORS AND OMISSIONS POLICY UNDERWRITTEN IN FEDERAL INSURANCE COMPANY OR VIGILANT INSURANCE
More informationThe Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (the "Regulations")
10 Snow Hill London EC1A 2AL +44 (0)20 7295 3000 www.traverssmith.com The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (the "Regulations") 1.
More informationTaxation of Trusts & Estates Curriculum
Taxation of Trusts & Estates Curriculum This document includes: - Knowledge & Skills Objectives - Topics Covered Knowledge & Skill Objectives Detailed objectives are contained in each chapter of the text
More informationTORONTO MUNICIPAL CODE CHAPTER 765, TAXATION, PERSONAL VEHICLE TAX. Chapter 765 TAXATION, PERSONAL VEHICLE TAX. ARTICLE I General.
765-1. Interpretation. 765-2. Definitions. TORONTO MUNICIPAL CODE Chapter 765 TAXATION, PERSONAL VEHICLE TAX ARTICLE I General 765-3. Interpretation bulletins and guidelines. 765-4. Forms. 765-5. Liability
More informationTORONTO MUNICIPAL CODE CHAPTER 758, TAXATION, MUNICIPAL ACCOMMODATION TAX. Chapter 758 TAXATION, MUNICIPAL ACCOMMODATION TAX.
Chapter 758 TAXATION, MUNICIPAL ACCOMMODATION TAX 758-1.1. Definitions. ARTICLE 1 General 758-1.2. Interpretation bulletins and guidelines. 758-1.3. Forms. 758-2.1. Payment of tax. 758-2.2. Exemptions.
More informationREGISTERED PLAN APPLICATION FORM
REGISTERED PLAN APPLICATION FORM 1. CLIENT/ANNUITANT INFORMATION Last Name Street Address First Name and Initials Apt # Social Insurance Number City, Town or Post Office Province Postal Code Email Address
More information100 William Street New Business Application New York, NY 10038
BY COMPLETING THIS APPLICATION YOU ARE APPLYING FOR COVERAGE WITH HUDSON INSURANCE COMPANY (THE COMPANY ) NOTICE: THE LIABILITY COVERAGE PART SECTIONS OF PRIVATE DEFENDER PROVIDE CLAIMS MADE COVERAGE,
More informationLAWYERS PROFESSIONAL LIABILITY INSURANCE APPLICATION CLAIMS-MADE AND REPORTED BASIS
LAWYERS PROFESSIONAL LIABILITY INSURANCE APPLICATION CLAIMS-MADE AND REPORTED BASIS Please read carefully all statements and questions on this application and answer all questions in ink. If space is insufficient
More informationThe Insurance Premiums Tax Act
The Insurance Premiums Tax Act being Chapter I-10 of The Revised Statutes of Saskatchewan, 1978 (effective February 26, 1979). NOTE: This consolidation is not official. Amendments have been incorporated
More informationStreet Address. City County State Zip Code
4600 Touchton Road East, Building 100, Suite 400, Jacksonville, FL 32246 AccountPro Proposal Form Accountants Professional Liability Insurance CLAIMS MADE WARNING FOR APPLICATION THIS PROPOSAL FORM IS
More informationLIMITED PARTNERSHIPS ACT
c t LIMITED PARTNERSHIPS ACT PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to March 17, 2008. It is intended for information and
More informationGuidance at every turn. Name: Updated:
Guidance at every turn Updated: Chartered Accountants Valuations Corporate Restructuring: Whatever the scope of your business, Stern Cohen can offer you direct access to a group of hands-on professionals
More informationCHAPTER INSURANCE ACT
SAINT LUCIA CHAPTER 12.08 INSURANCE ACT Revised Edition Showing the law as at 31 December 2008 This is a revised edition of the law, prepared by the Law Revision Commissioner under the authority of the
More informationEMPLOYEE STOCK OWNERSHIP PLAN QUESTIONNAIRE
EMPLOYEE STOCK OWNERSHIP PLAN QUESTIONNAIRE Name of Insurance Company to which application is made COMPLETION OF THIS QUESTIONNAIRE IS REQUIRED WHEN SEEKING COVERAGE FOR A STANDALONE EMPLOYEE STOCK OWNERSHIP
More informationJOINT TENANCY CONSIDERATIONS IN ESTATE PLANNING
JOINT TENANCY CONSIDERATIONS IN ESTATE PLANNING This issue of the Legal Business Report provides current information to the clients of Alpert Law Firm regarding the use of joint tenancy ownership as an
More informationFamily Business Succession Planning. How to Beat Death and Taxes
Family Business Succession Planning How to Beat Death and Taxes Presenters: Michael A. Goldberg, Minden Gross LLP Succession Planning 101 Aaron S. Grubner, Minden Gross LLP Succession Planning - Family
More informationAPPLICANT S INFORMATION:
APPLICANT S INFORMATION: LEGAL NAME OF FIRM: BUSINESS ADDRESS: LAW FIRMS ERRORS & OMISSIONS APPLICATION COUNTY: DATE FIRM ESTABLISHED: DATE PRESENT OWNERSHIP ASSUMED CONTROL: Corporation Individual Partnership
More information4. Dual Canadian - U.S citizens required to file foreign financial account FBAR disclosure returns annually or face U.S. penalties By Simon Sturm
4. Dual Canadian - U.S citizens required to file foreign financial account FBAR disclosure returns annually or face U.S. penalties By Simon Sturm Under the U.S. Bank Secrecy Act a "U.S. person" with a
More informationMULTI-EMPLOYER PENSION and BENEFIT PLAN FIDUCIARY LIABILITY INSURANCE APPLICATION
Name of Insurance Company to which application is made MULTI-EMPLOYER PENSION and BENEFIT PLAN FIDUCIARY LIABILITY INSURANCE APPLICATION NOTICE: THIS IS AN APPLICATION FOR A CLAIMS-MADE AND REPORTED POLICY.
More informationAGENT FOR EXECUTOR SOLUTIONS
AGENT FOR EXECUTOR SOLUTIONS BEING AN EXECUTOR ISN T EASY I ve never been an executor before. I don t know where to start. I want to make sure that I take care of the estate and the beneficiaries properly.
More informationExecutive Committee Item EX30.4, adopted as amended, by City of Toronto Council on January 31 and February 1, 2018 CITY OF TORONTO BY-LAW
Authority: Executive Committee Item EX30.4, adopted as amended, by City of Toronto Council on January 31 and February 1, 2018 CITY OF TORONTO BY-LAW 296-2018 To enact a new City of Toronto Municipal Code
More informationPOLICY FOR VACANCY REFUND APPLICATIONS 03/16/06
519-449-2451 Fax: 519-449-2454 1-888-250-2297 Taxation Division 26 Park Ave P.O. Box 160 Burford ON, N0E 1A0 POLICY FOR VACANCY REFUND APPLICATIONS 03/16/06 Purpose It is the policy of the Council that
More informationESTATE PLANNING QUESTIONNAIRE FOR A COUPLE
ESTATE PLANNING QUESTIONNAIRE FOR A COUPLE Please answer all questions that apply to you as fully as possible. Please either type or print clearly, especially when writing names, addresses and telephone
More informationIF YES TO THE ABOVE, PLEASE RESPOND TO THE FOLLOWING QUESTIONS. IF NO, PLEASE SIGN, DATE AND RETURN TO THE UNDERWRITER.
Hartford Fire Insurance Company UNDERWRITING QUESTIONNAIRE SERVICING CONTRACTORS NAME OF INSURED: 1. Do you currently use independent contractors for servicing loans? IF YES TO THE ABOVE, PLEASE RESPOND
More informationInsamlingsstiftelsen the Swedish Foundation in Support of Human Rights Watch ( HRW Sweden ) GIFT ACCEPTANCE POLICY
Insamlingsstiftelsen the Swedish Foundation in Support of Human Rights Watch ( ) GIFT ACCEPTANCE POLICY is an independent, nongovernmental organization, supported by contributions from private individuals
More informationHEALTH INSURANCE PREMIUMS REGULATION
Province of Alberta HEALTH INSURANCE PREMIUMS ACT HEALTH INSURANCE PREMIUMS REGULATION Alberta Regulation 217/1981 With amendments up to and including Alberta Regulation 6/2016 Office Consolidation Published
More informationESTATE PLANNING TOOLS The basics of common wills and trusts.
ESTATE PLANNING TOOLS The basics of common wills and trusts. Created by Patricia A. Clements, Attorney. The Law Offices of Matthew H. Kehoe, LLC www.kehoelawoffices.com 2013 This article is meant for general
More informationTHE ENVIRONMENTAL MANAGEMENT AND COORDINATION (DEPOSIT BONDS) REGULATIONS, 2015 ARRANGEMENT OF REGULATIONS
THE ENVIRONMENTAL MANAGEMENT AND COORDINATION (DEPOSIT BONDS) REGULATIONS, 2015 ARRANGEMENT OF REGULATIONS PART I - PRELIMINARY PROVISIONS 1- Citation. 2- Interpretation. 3- Application. 4- Purpose of
More informationPROPOSAL FOR PRIVATE EQUITY PROFESSIONAL AND MANAGEMENT LIABILITY INSURANCE
U.S. SPECIALTY INSURANCE COMPANY HOUSTON CASUALTY COMPANY HCC SPECIALTY INSURANCE COMPANY 13403 Northwest Freeway Houston, Texas 77040 PROPOSAL FOR PRIVATE EQUITY PROFESSIONAL AND MANAGEMENT LIABILITY
More informationTax Agent Services Act 2009
Tax Agent Services Act 2009 Act No. 13 of 2009 as amended This compilation was prepared on 21 December 2010 taking into account amendments up to Act No. 145 of 2010 The text of any of those amendments
More informationACE Privacy Protection Privacy & Network Liability Insurance Program Renewal Application
ACE Privacy Protection Privacy & Network Liability Insurance Program Renewal Application NOTICE The Policy for which you are applying is written on a claims made and reported basis. Only claims first made
More informationNavigators Insurance Company Real Estate Professionals Errors and Omissions Insurance Application
Navigators Insurance Company Real Estate Professionals Errors and Omissions Insurance Application NOTICE: This is an application for a Claims-made policy. Coverage for prior acts and claims made after
More information