Retroactive Spousal Support and Tax Implications
Child support is paid in “after-tax” dollars – the payor is not entitled to deduct, and the recipient should not be claiming, these payments on their income tax return. Spousal support, however, is tax deductible to the payor, […]
Privacy, Court Openness and Estate Matters
The Supreme Court of Canada recently confirmed that the trustees handling the Barry and Honey Sherman estate had failed to overcome the test for discretionary limits on court openness in their applications for sealing orders: Sherman Estate […]
What Happens to an Exempt Asset That Depreciates in Value?
The Family Property Act, RSA 2000, c F4.7 (FPA) governs the distribution of property in the event of a separation/ divorce or the breakdown of an adult interdependent relationship.
Although property acquired outside the marriage/ relationship is exempt from sharing, there […]
Duties of a Personal Representative Under the Estate Administration Act
The duties of a personal representative are far reaching, as prescribed by the Estate Administration Act, SA 2014, c E-12.5:
General duties of a personal representative
5(1) A personal representative must
- perform the role of personal representative
-
[…]
Family Dispute Resolution Processes Encouraged by Court
Lawyers, clients, and self-represented litigants across the province continue to face delays in the Alberta court system following the pandemic. It appeared like the courthouse was buckling under the weight of too many files without enough resources prior to COVID-19. […]
Multiple Simultaneous Relationships – Who Is Entitled to Partner Support?
The Alberta Court of Appeal recently released a decision addressing the interpretation of section 5(2) of the Alberta Adult Interdependent Relationships Act (AIRA). Mitchell v Reykdal, 2022 ABCA 105, concerned an individual that was both married and involved in […]