Estate Planners' Council of Hamilton

Sept EPC - Jacob Kaufman - Estates in the time of Covid
2020-09-15 16:00 - 17:00 (America/Toronto) | Virtual – On Line, Canada
Jacob Kaufman will be discussing estate planning, administration and issues that could give rise to litigation in this pandemic.
Jacob Kaufman was called to the Ontario Bar in 2011. Prior to joining de VRIES LITIGATION LLP, he worked at one of the world’s largest law firms in the areas of estate and commercial litigation.
Jacob litigates will challenges, dependent support claims, guardianship applications, power of attorney disputes, contested passings of account and other estate/trust litigation matters. He has appeared before various levels of court, including the Superior Court of Justice and the Court of Appeal for Ontario.
• Please sign in about 10 or 15 min early to ensure you can navigate Zoom
• Guests are free this season but we ask that they do not forward on the invitation but instead forward the names and emails of friends or colleagues who wish to attend to me. We will send them a personal invite and introduce them at the start of the meeting. As per our usual process, after attending 3 meetings, we will send an application to join the council.

October EPC - Kate Lazier - Tax Credits for Charitable Gifts - Virtual
2020-10-13 16:00 - 17:00 | Virtual – On Line, Canada
This seminar will explore the tax credits for charitable gifts of publicly traded securities, stock options, life insurance, RRSP, TFSA and bequests. It will explore tax efficient gifting strategies and some common mistakes in estate plans.
Kate is a Wealth Strategist with legal background and in-depth knowledge of philanthropy. Prior to joining CIBC she spent 15 years practicing law in Toronto at a national law firm. Kate has been recognized for her legal expertise in charity and non-profit law by the Canadian Legal Lexpert Directory and in estates and trust law by Best Lawyers in Canada.
Kate uses her extensive knowledge to help affluent families in Canada maximize their wealth to benefit their families and communities. Kate provides families with personalized recommendations to assist them to realize their financial, estate and philanthropic goals.

November EPC 2020 - New Trust Reporting Rules - Andrew C. Bateman & Brett Anderson
2020-11-10 16:00 - 17:00 | Virtual – On Line, Canada
Andrew C. Bateman & Brett Anderson, Partners at Felesky Flynn, LLP, Calgary
New reporting rules are proposed to come into effect for many trusts, starting with those having taxation years ending Dec 31, 2021. Such trusts will now be required to disclose personal information concerning their settlors, trustees, beneficiaries and other persons that can exert control over the trusts (such as protectors).
These new rules create an increased risk of personal liability for trustees.
Certain trusts will want to take action before the end of the year to proactively address these new trust reporting rules.
Andrew C. Bateman: Andrew’s practice covers a broad spectrum of taxation law, including diverse areas such as public and private corporation transactions, family law tax issues, tax dispute resolution and litigation, trust and estate taxation, First Nation taxation and goods and services tax.
Brett Anderson: With extensive tax law experience, Brett, a co-managing partner in Calgary, specializes in corporate tax planning, focusing on public reorganizations, mergers, acquisitions, international tax and dispute resolution.

December EPC Meeting - David Henderson - Whose Money is it Anyway?
2020-12-08 16:00 - 17:00 | Virtual – On Line, Canada
Recent developments regarding jointly held assets and beneficiary designations
Presented by our own David Henderson. David was called to the bar in 2008 and his practice focuses on trust and estate and corporate law. He has extensive experience with succession planning for family businesses as well as complex estate and trust planning and administration.

January EPC Meeting - Eric N. Hoffstein - "Remedies Against Misbehaving Trustees"
2021-01-12 16:00 - 17:00 | Virtual – On Line, Canada
Eric N. Hoffstein, TEP of Fogler, Rubinoff LLP will be speaking on “Remedies Against Misbehaving Trustees”.
Here are a few bullet points for topics he plans to cover:
• Litigation strategy: pros and cons of trust accounting
• What are the limits of trustee discretionary powers
• Busting the trust
• What can the courts do (and what can’t they do)?
As for questions, he is happy for you to interrupt me with any questions as they come up. I hope to make this presentation as useful as possible to the EPC members and I find that questions can help focus the discussion on what matters most to the attendees.
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Eric Hoffstein Brief Bio for Presentations

Feb EPC 2021 Meeting - Andrea McLaughlin - Crimes Against Seniors
2021-02-09 16:00 - 17:00 | Virtual – On Line, Canada
Crimes Against Seniors presented by Andrea McLaughlin, Hamilton Police Service, Senior Support Officer
Andrea McLaughlin is a 30 year constable with the Hamilton Police Service serving several different assignments including uniformed patrol and plain clothes investigations. Andrea’s current assignment is as the Senior Support Officer for Division One which primarily covers the area of central Hamilton.
Andrea will be presenting information relating to ways in which older adults are being taken advantage of or abused by family members and strangers. The circumstances that are enabling these incidents to occur and the red flags that can be recognized that will assist in the identification of them occurring. The role of the police in what we do and what we do not investigate will also be presented in association with case studies.

March EPC Meeting 2021 - Jennifer Stebbing - Recent Legislative changes that affect Estate Planning
2021-03-09 16:00 - 17:00 | Virtual – On Line, Canada
Jennifer Stebbing
Recent legislative changes that affect Estate Planners
A review of recent legislative changes and proposed changes by the Ontario government that affect estate planners. This includes, but is not limited to, the changes to the Estates Act, the proposed Accelerating Access to Justice Act, 2021 and a review of the now defined “small estate”.
Jennifer Stebbing is a partner at Ross & McBride LLP and the Chair of the Estate and Trust practice group. Jennifer practices predominantly in the area of estate planning, administration and accounting. She earned her JD from Michigan State University and her LL.B. from the University of Ottawa. Last year she completed her LL.M. specializing in Tax at Osgoode Hall Law School. Most recently Jennifer received the Law Society of Ontario Certified Specialist designation in Estates and Trusts.
Jennifer is also active in her local Law Association, is the Vice-Chair of the Hamilton Conservation Foundation and on the executive of the Canadian Celiac Association.

April EPC Meeting - Shannon Williams & Stephen McCotter, RBC - Easing the Burden - Working with Trust Companies
2021-04-13 16:00 - 17:00 | Virtual – On Line, Canada
Presenting:
Shannon Williams, RBC & Stephen McCotter, RBC
Easing the Burden – Working with Trust Companies
Our presentation will focus on the estate and trust services provided by trust companies along with the pros/cons of working with them and the professionals involved.
Bios:
Shannon Williams, Estate and Trust Advisor for the Southwestern Ontario Region
A graduate of Sheridan College with an advanced diploma in Business Administration – Finance, and a graduate certificate in financial planning, Shannon has continued to deepen her knowledge and expertise with key industry designations such as the Certified Financial Planning (CFP), MTI Estate and Trust Professional, and Trust and Estate Practitioner (TEP).
Stephen McCotter, Senior Will and Estate Advisor for the Southern Ontario Region
Stephen first graduated from Western University with a degree in Economics and Finance, before spending 15 years as a small business owner in the field of hospitality. In 2006, Stephen returned to Western University, where he earned his Juris Doctor from the Faculty of Law. During his time at law school, Stephen completed the tax stream concentration, and earned the James McKee Award for Excellence in Taxation. Upon graduation, Stephen articled with a national law firm in Toronto. After being called to the Bar for Ontario, Stephen ran his own general law practice for five years, with a focus on estates. He then joined a major Canadian financial institution in Toronto as Counsel and Senior Will and Estate Consultant with their Private Wealth Management division, before joining RBC in 2016.

May EPC Meeting - AGM & 2021 Tax Update - Erin Podio
2021-05-11 16:30 - 17:30 | Virtual – On Line, Canada
AGM plus a tax discussion by Erin Podio
2021 Tax Update: A brief summary of recent income tax developments of interest for estate and trust practitioners including a discussion of proposed tax measures in the 2021 federal budget.
BIO
As a Partner in Grant Thornton’s Canadian Domestic Tax practice and the firm’s Southern Ontario Succession and Estate Planning Leader, Erin is responsible for leading and executing estate planning and tax advisory engagements for Canadian business owners and high net worth individuals. Erin is able to advise clients on a broad range of Canadian tax compliance matters and tax planning solutions. Her experience includes providing innovative and effective tax strategies to individuals and corporations to minimize taxation, as well as providing estate and succession planning advice to business owners. Her practice experience includes Canadian income tax services with respect to estate planning, post-mortem planning, corporate reorganizations, purchase/sale transactions, remuneration planning, personal and corporate tax compliance, tax advisory regarding the use of family trusts and tax compliance for deemed resident trusts. Erin has worked with clients across a diverse range of industries in the privately held business sector including real estate and manufacturing. Erin is a member of the Chartered Professional Accountants of Ontario, the Canadian Tax Foundation and the Estate Planners’ Council of Hamilton.

September EPC Meeting - Decisional Capacity 101 with Gosha G.S. Sekhon
2021-09-14 16:00 - 18:00 | Virtual – On Line, Canada
“Understanding capacity and determining a lack of capacity are complex concepts that can impact a person’s ability to manage their affairs. This presentation will provide a refresher of fundamental concepts in how capacity is defined and what levels of capacity are required to manage property, personal care decisions, and put in place estate planning.”
Gosha G.S. Sekhon is a Trust and Estate Practitioner (TEP). Gosha’s firm Sekhon Legal Services focuses exclusively on estate planning law. She has been in the Trust and Estate industry for over 15 years and has extensive experience with complex planning considerations involving incapable beneficiaries, small business interests and blended families. Gosha is an ‘03 graduate of Queen’s Law School and was called to the Bar in Ontario in 2004. She currently lives in Oakville, Ontario with her husband two children. Gosha is active in her community, including being on the School Council at her children’s school and as a member of several local networking groups.

October EPC Meeting - Special Guest TBA
2021-10-12 16:00 - 18:00 | Virtual – On Line, Canada
Meeting details to be announced soon.

November Joint EPC Meeting - Special Guest TBA
2021-11-09 16:00 - 18:00 | Virtual – On Line, Canada
Joint meeting with Oakville EPC and Mississauga EPC.
Meeting details to be announced soon.

December EPC Meeting - Special Guest TBA
2021-12-14 17:30 - 19:30 | Virtual – On Line, Canada

January EPC Meeting - Special Guest TBA
2022-01-11 17:30 - 19:30 | Virtual – On Line, Canada
Meeting details to be announced.

February EPC Meeting - Special Guest TBA
2022-02-08 17:30 - 19:30 | Virtual – On Line, Canada

March EPC Meeting - Special Guest TBA
2022-03-08 17:30 - 19:00 | Virtual – On Line, Canada

April EPC Meeting - Special Guest TBA
2022-04-12 17:30 - 19:30 | Virtual – On Line, Canada

May EPC Meeting - Special Guest TBA
2022-05-10 17:30 - 19:30 | Virtual – On Line, Canada

EPC Joint Meeting (Hamilton, Halton, Mississauga)
2022-11-16 17:30 - 19:00 | Atrium Banquet and Conference Centre, 5420 North Service Road, Burlington, Ontario, L7L6C7, Canada
Please join us on Wednesday November 16th for our joint meeting taking place at the Atrium Banquet and Conference Centre located NW of the QEW and Burloak Drive in Burlington.
The first speaker of the night is Dr. Richard Shulman. Dr. Shulman is a geriatric psychiatrist with his clinical practice based out of Trillium Health Partners Hospital in Mississauga where he has served as the medical director. Dr. Shulman has been providing medical-legal options for lawyers and their clients for over 10 years (both contemporaneous and retrospective) and over time has been qualified by the courts as an expert witness in order to provide evidence for disputes related to incapacity and/or susceptibility to undue influence. Given his medical training and experience as an expert witness, Dr Shulman is uniquely able to provide medical-legal opinions in situations where there is complex medical history and/or situations that will likely result in conflict.
The second speaker is Nathan Spaling. Nathan received a diploma in Social Service work and eventually he became a lawyer and partner at a well-respected law firm operating out of Waterloo, Wellington and Halton regions – focusing his practice on corporate, real estate and estates. Nathan recognized that most industries do not have access to decision-making capacity training, solutions to reduce their professional liability when understanding decision-making capacity risks or easy access to specialized capacity evaluation resources. In response to this, Nathan founded the Capactiy Clinic to address these concerns for all different industries interacting with clients – especially those participating in the estate planning/incapacity planning sectors. Nathan recently left his law firm’s partnership to continue his focus as CEO of the Capactiy Clinic. He and his family live in Milton and enjoy most sports included hiking around the escarpment whenever possible.
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Matters covered in meeting:
– What is decision-making capacity and susceptibility to undue influence in the context of financial/investment/estate planning/incapacity planning?
– What are some risk factors of incapacity and undue influence when meeting clients?
– What is the importance of holistic screening for diminishing decision-making capactiy? – including an example model
– What is a medical-legal opinion (contemporaneous and retrospective) and how can it be used during estate planning or if litigation arises?

Pipeline Planning with John Loukidelis
2022-12-13 17:30 - 19:00 | Liuna Station, 360 James Street North, Hamilton, Ontario, Canada
Topic: Pipeline Planning
Using pipelines to reduce or eliminate “double taxation” when the deceased owned shares of a private corporation.

Speaker: John Loukidelis
John Loukidelis practices in the area of income tax law. He provides tax advice to business owners, accountants and other lawyers. John’s Tax Court experience includes dealing with complex tax litigation on behalf of public and private corporations. John has almost two decades of tax law experience gained at some of Canada’s premiere law firms and a national chartered accounting firm. With that experience, John provides understandable, workable advice, not theoretical or academic counsel that can bog down the business process. John has written numerous articles for various publications and delivered many speeches for professional organizations including the Canadian Bar Association and the Ontario Bar Association. He also maintains a blog on tax topics of interest to owner-managed businesses and their advisers.

Donation:
United Way Halton & Hamilton

Why Estate Planning Matters for the LGBTQ+ Community with Darren Lund
2023-02-14 17:30 - 19:00 | Liuna Station, 360 James Street North, Hamilton, Ontario, Canada
Topic: Why Estate Planning Matters For The LGBTQ+ Community
Speaker: Darren Lund, Miller Thomson LLP
Darren Lund’s practice is focused on a range of estate planning, estate administration, and private client service matters. Darren regularly assists clients with complex multiple will planning, family trusts, alter ego and joint partner trusts, marriage contracts and cohabitation agreements, estate freezes, charitable gift and tax planning, planning for disabilities, cross-border planning, powers of attorney, and estate planning aspects of assisted reproduction and posthumous conception.
Darren’s experience also extends to estate administration matters, both contentious and non-contentious, where he advises trustees, beneficiaries, and attorneys acting under a power of attorney. He assists with such matters as probate matters, passing of fiduciary accounts, trust variations, post-mortem tax planning, and the administration of complex estates.
Darren speaks and writes on a variety of topics including estate planning for spouses and couples, effective use of trusts, will drafting, charitable giving, family law matters in estate planning and administration, estate planning for persons with disabilities, assisted reproduction, and posthumous conception. He previously practiced estates law at a large national law firm.
Darren’s expertise has been recognized by Best Lawyers in Canada.

May - TBA
2023-03-02 17:30 - 19:30 | Liuna Station, 360 James Street North, Hamilton, Ontario, Canada

Pitfalls of Probate Avoidance with Heather McKinnon
2023-03-14 17:30 - 19:30 | Liuna Station, 360 James Street North, Hamilton, Ontario, Canada
Heather McKinnon practices with Nolan Ciarlo LLP in Hamilton. Her practice focusses on Real Estate, Wills & Estates, Commercial Law and Civil Litigation.

Prior to entering law school, Heather worked for over 15 years in business, gaining valuable practical experience in accounting, business administration, sales, insurance, personal property security and leasing.

She is committed to achieving effective results for her clients with special attention to their personal sensitivities, never forgetting the human aspects of their legal issues.

April - TBA
2023-04-11 17:30 - 19:30 | Ontario

September EPC - Strategic Philanthropy: Benefits of Partnering with the Charitable Sector - Lisa Gonnering & Judith Drost
2023-09-12 17:30 - 19:30 | Liuna Station, 360 James Street North, Hamilton, Ontario, Canada
Strategic Philanthropy: Benefits of Partnering with the Charitable Sector – Lisa Gonnering & Judith Drost
This session will define strategic philanthropy, explain motivations for charitable giving, tax-effective ways to give and the importance of incorporating charitable giving in your client’s estate plan.
The presenters are Lisa Gonnering, Manager Estate & Planned Giving and Judith Drost Storey, Director of Development (St. Joesph’s Healthcare Foundation)

Oct EPC - Estate Planning: Uncovering Hidden Opportunities Using Segregated Funds
2023-10-10 17:30 - 19:30 | Liuna Station, 360 James Street North, Hamilton, Ontario, Canada
Jon Hreljac, CPA, CMA of Manulife Investment Management will speak to segregated fund contract strategies and how their flexibility can help provide estate planning benefits in specific situations. Jon will also discuss real life examples which demonstrate the consequences from a tax and estate planning perspective of failing to plan.

What’s Happening Out There? – Dianna Flannery, JD, TEP – Head Office Tax, Retirement and Estate Planning Consultant – Manulife Financial
2024-04-09 17:30 - 19:00 | Liuna Station, 360 James Street North, Hamilton, Ontario, Canada
This presentation will review some of the trends being noted in the financial services industry relating to beneficiary designations, addiction/mental health issues and capacity. The presentation will also consider the impact insurance trusts have on planning where these issues arise. There will be a focus on capacity and what can be done when a policy is owned by an incapacitated individual. The presentation will conclude by reviewing recent case law that relates to a variety of issues using life insurance.

September EPC Meeting – Phil Kriszenfeld – Conflict Resolution in the Family Business
2024-09-10 17:30 - 20:00 | Liuna Station, 360 James Street North, Hamilton, Ontario, Canada
Member Phil Kriszenfeld B.A. Q. Med., FEA, CEA will be presenting on conflict resolution in the family business.
Phil Kriszenfeld is a Family Business Advisor and Mediator focusing on high conflict Family Businesses and Partnerships who will be talking about how to address conflict within these environments. Phil also works extensively on with Estates and their various Conflict Resolution needs.
While working within and with Family Businesses for over 30 years, Phil, has spent the last 15 years developing his practice exclusively within this world and often acts as a “secret weapon” in assisting other professionals who help these Families.

October EPC Meeting – Adam Cappelli – “Banton Trusts - Protecting Your Assets From Yourself”
2024-10-08 17:30 - 19:30 | Liuna Station, 360 James Street North, Hamilton, Ontario, Canada
Adam co-founded Cambridge LLP law firm in 2010 and co-manages the Estates Group where the focus is estate planning, administration and estate litigation. Adam has been certified by the Law Society of Ontario as a Specialist in Estates and Trusts Law which has been the sole focus of his practice for nearly three decades.
Adam’s extensive experience in resolving hundreds of estate disputes, caused by poor planning or bad advice, has enhanced Adam’s problem-solving skills for clients with special planning needs. Adam often advises executors, trustees, and attorneys in respect of their fiduciary obligations and he is often retained by beneficiaries and trustees in respect of bringing or defending a claim involving an estate or a trust.
The Canadian Italian Business & Professional Association (CIBPA) for Hamilton & Halton selected Adam as the sole recipient of it’s distinguished “Professional Excellence Award” in 2021. Adam’s professional experience inspired him to produce and host two local weekly cable TV shows “Heirs & Omissions” and “Legal Ease”, and more recently a weekly live webcast “WillPower Wednesdays”, which examine many contemporary legal issues. Adam’s expertise also gave him the opportunity to lecture estate planning in McMaster’s DeGroote MBA program for several years.
Adam is one of the select group of lawyers who have successfully completed both the Certified Financial Planning (CFP) program and the membership requirements of the Society of Trust and Estate Practitioners (STEP). Every year since 2006 Adam has been voted by his peers as one of “The Best Lawyers in Canada” in the area of Estates and Trusts Law. Adam completed his Honours Bachelor of Commerce degree at McMaster University and then received his MBA and law degrees from the University of Windsor.
Every year since 2008 Adam has participated in JDRF’s “Ride for a Cure” to raise money to find a cure for Type 1 Diabetes. Outside of law Adam is passionate about live music and sports.

5:30 P.M. – Social
6:00 P.M. – Dinner
6:45 P.M. – Presentation
7:30 P.M. – Adjourn

November Tri-Chapter EPC Meeting – Hemal Balsara, CPA, CA, CFP, TEP, FEA, Head of Tax, Retirement and Estate Planning, Individual Insurance, Manulife – “Post mortem planning and corporate owned life insurance”
2024-11-12 17:30 - 19:30 | Liuna Station, 360 James Street North, Hamilton, Ontario, Canada
Tax deferral through a corporation has provided entrepreneurs an opportunity to maximize cash and minimize personal taxes. However, tax deferral is not tax elimination, as one of the biggest tax issues facing business owners with corporations is the issue of double/triple taxation at the time of death. This presentation will help the attendee understand why and how double/triple taxation arises and how post mortem planning when combined with life insurance can be a solution to help manage terminal tax obligations when private company shares are involved. This presentation will also review the impact to changes in capital gains inclusion rates on post mortem planning and recent changes to various rules including 164(6) and 212.1(6)(b). Additionally, this presentation will look at the impact of corporate owned life insurance and various beneficiary designation considerations resulting from recent case law.
Location: King George South Ballroom
5:30 P.M. – Social
6:00 P.M. – Dinner
6:45 P.M. – Presentation
7:30 P.M. – Adjourn
