If you are the applicant for a Certificate of Appointment of Estate Trustee (CAET) you may be required to obtain a consent from a minor beneficiary to your proposed appointment as Estate Trustee. Most often these kinds of consents are required when the deceased passed away without a will. The court...

On January 1, 2017, new rules affecting the taxation of life insurance will come into effect under the Income Tax Act. These rules were introduced in 2012 and received Royal Assent in December 2014, but were given a grace period for implementation due to their significant effects on life insurance...