GTA Accountants & Finance Network

1. Elder Abuse Update (40 minutes)

Mark McCabe of the Toronto Police Service and Kim Whaley of WEL Partners

Changing demographics render the law as it affects older individuals increasingly important. Older individuals can also be particularly prone to legal abuses. Elder abuse, or the abuse of older adults, is often defined as any act or omission that harms a senior or jeopardizes his or her health or welfare.

According to the Canadian Department of Justice, financial abuse is the most commonly reported type of abuse against older adults. Financial abuse comes in various forms. It can consist of the improper use of joint bank accounts, forgery or abuse involving a Power of Attorney document, sharing an older adult's home without payment or sharing in expenses, misuse, appropriation, or theft of an older adult's assets, transfer of real property, ATM fraud and others.

2. Capacity (40 Minutes)

Dr. Kenneth Shulman of Sunnybrook Health Sciences Centre

Capacity is a complicated concept in that each task has its own standard, and often the issues involved where capacity is in question can be very complex. Because of the complicated nature of decisional capacity, and in the absence of statutory definitions to take the guesswork out of such matters, a professional working in practice areas touching on decisional capacity where capacity is at issue must be constantly mindful of the client's capacity to complete a particular task and the importance of knowing as much as possible about who the client is and why the client is seeking to undertake the particular task.

3. Dependant’s Support & Family Law Act Elections (40 Minutes)

WEL Partners –Bryan Gilmartin and Natalie Kodsi

As family dynamics in Canada have shifted away from the previous norm of a single “traditional” marriage towards an increasing number of blended families and common law relationships, the need for comprehensive (and adequate) estate planning has become a complex concern. As a result, the relationship between family law and estate litigation has also become increasingly dynamic. Where a deceased person fails to adhere to their statutory obligations, surviving spouses and/or dependants may seek to enforce on their legal rights as against a deceased’s estate pursuant to the Family Law Act and the Succession Law Reform Act or, if access to the provincial legislation is denied or provides an inadequate remedy, a variety of equitable claims can be made pursuant to the common law. This discussion will explore the options available when a deceased person has not adequately provided for his or her dependant(s).

4. Will Challenges (30 Minutes)

WEL Partners – Daniel Paperny and Rebecca Betel

In essence, a will represents a person's intentions with respect to the distribution of his or her estate upon death. As such, a will challenges typically only arise after the only person able to verify the validity of a will has passed away. A challenge to the validity of a will may be brought on a finite number of grounds by any person with a financial interest in an estate. In Ontario, this involves following well-established procedures set out in Rule 75 of the Rules of Civil Procedure. This discussion will explore these procedures, the grounds upon which a will may be challenged, and some important principles that have evolved by way of the common law.

5. Medical Assistance in Dying (15 minutes)

WEL Partners – Paul Murphy

Medical Assistance in Dying (‘MAiD’) is the assistance provided by a doctor or nurse practitioner to a person, at that person’s request, that causes the persons death. This presentation will include a discussion of the history and issues that surround MAiD in Canada, through developments in caselaw before the Supreme Court of Canada, as well as changes to the federal Criminal Code since 2016 and ongoing. This topic is a polarizing subject for Canadians, and our Courts and legislature have strived to find a balance between competing interests

6. Capacity Proceedings (40 Minutes)

WEL Partners – Matthew Rendely and John Poyser

People, in general, are presumed to be capable to make decisions unless declared otherwise incapable of making certain decisions. Lawyers are often entrusted with helping people implement some of their decisions, and in so doing, they assess a person's capacity, sometimes without their even realizing they are making such an assessment. Courts, in turn, may be asked to decide whether an individual had the required capacity at the time that the person made certain decisions. It follows that a court would be most interested in the assessment a lawyer made of the individual's capacity. This discussion will explore these different standards of capacity and the factors to be considered when assessing capacity.

7. Powers of Attorney and Related Disputes (40 Minutes)

WEL Partners – Daniel Paperny and Mark Handelman

The Power of Attorney document (the "POA") has long been viewed as one way in which a person can legally protect their health and their financial interests by planning for when they become ill, infirm or incapable of making decisions. The POA is also seen as a means to minimize family conflict during one's lifetime and prevent unnecessary, expensive, and avoidable litigation. In certain circumstances, however, POA documents may cause rather than prevent conflict. This discussion will explore the different types of POA documents, the duties of attorneys, the common abuses of POA documents, and a review of civil and criminal remedies available for those who are victims of abuse through the use of POA documents.

8. Guardianship (40 Minutes)

WEL Partners – Matthew Rendely and Daniel Paperny

Individuals who are unable to manage their finances and personal care and who are not capable of making their own financial or personal care decisions are vulnerable and may be susceptible to abuse. Guardianship, often a choice of last resort, is one means of managing the affairs of individuals under disability. This discussion will provide a broad overview of the guardianship regime in Ontario, the appointment process and powers and obligations of guardians under the various statutes, including an introduction to the rigorous accounting and reporting obligations of guardians.

9. Changes to Estate Law in Ontario (40 Minutes)

WEL Partners – Laroux Peoples

In this presentation, Laroux will provide an overview of the significant legislative changes coming to the Succession Law Reform Act beginning Jan 1, 2022. If you have clients going through life transitions such as separation, or if you prepare terminal returns or are the initial connection point when a client passes away you will want to know how these changes may impact the advice you give. Laroux will also provide an update on where our caselaw stands with regards to beneficiary designated assets in Ontario.

10. Fiduciary Accounting & Compensation (50 Minutes)

WEL Partners – Albert Oosterhoff

Taking on the responsibility of a fiduciary is an onerous and challenging task and increasingly one which risks being less than fully compensable. A fiduciary attracts scrutiny by virtue of the appointment itself. The role and responsibilities are further complicated by surrounding emotion, and often litigation commenced by those to whom the fiduciary is accountable.

The role demands trust, integrity, and transparency and exposes one to professional and personal liability. Increasingly, fiduciaries are asked to account informally and more formally before a court. Keeping proper accounts and being in a position to formally account is critical. This discussion explores the processes and procedures which are mandatory as well as guidelines for best practices.