Last night the House of Commons voted on Bill C-38, the much debated Same Sex Marriage Bill. Despite the resignation of a Cabinet Minister Joe Comuzzi and what appeared to be divisions within Paul Martin’s minority government, the Bill recieved widespread support from the NDP and Bloc Quebecois allowing it to pass 158 to 133. By giving same-sex couples the same legal rights as traditional couples, Canada has become the third country in the world to legalize gay marriages.

Meanwhile, in Vancouver our city council rejected a bid by Wal-Mart to build a box store on Southeast Marine Drive. Citing various reasons from traffic congestion and protection of small businesses, to Wal-Mart’s labor practices and the “satanic nature of giant multi-national corporations”, our councillors voted 8-3 against allowing the store to be built. City Councillor Anne Roberts has stated the next step is a re-examination of the zoning laws that allowed the proposal in the first place.

Currently in Canada, taxes payable at death are payable pursuant to the Income Tax Act(and do not include succession duties which were in force prior to 1971). Two or more taxpayers are created in the year of death because a tax return must be filed for the terminal year, and a second or more tax returns must be filed for each of the testamentary trust(s) in the estate. Numerous testamentary trusts can be created by a will, each treated as separate taxpayers, and each with beneficiaries and trustees specified by the testator in the will.

As a testamentary trust is taxed at graduated rates, there is a significant opportunity for tax savings through income splitting. Properly drafted, this mechanism can result in significant tax savings in the terminal year and for the duration of the existence of the additional testamentary trusts created by the will.

In addition to tax savings, another benefit of testamentary trusts is that they provide a means of creditor protection for the intended beneficiaries. As the assets inside a testamentary trust are beneficially but not legally owned by the beneficiary, they are less likely to be deemed to be a family asset under the Family Relations Act or attached by other creditors to satisfy debts owing by the beneficiary.

than a few free hours on a Sunday morning reading the Sunday New York Times over coffee. My favourite – an article on how the animated sitcom King of Hill is helping the liberal elite understand the vast swaths of Americans who live in exurbia, eat at chain restaurants, shop at big box stores and are considered a pivotal factor in Republican electoral returns in the US.

The genuine, decent and refreshingly unpolitico Ralph Sultan – recently re-elected as MLA for West Vancouver-Capilano – had a thank you barbeque for his volunteers this afternoon at his Nantucket-style house in Whytecliff Park.

Driving out to the event, I was struck by the feeling of how West Van has retained a distinct air of its roots – where early Vancouver resource industry execs kept their summer cottages. The unique allure of Vancouver’s urban/rural divide was readily apparent as rugged coastline, dense forest and bordering mountains were only a 20 minute drive from our townhouse on Homer Street – bounded by shiny new Yaletown on one side and gritty Seymour/Granville on the other.

Lawyers sell their time. The awful realization that six minute increments of time (0.1 on a lawyers time sheet) are constantly passing us by while we wait in line at the grocery store, on the on ramp to the Lions Gate Bridge, or at Starbucks for a seeming eternity – while we are neither having fun nor being productive, is one of the nasty realizations of post law firm human existence. I have noticed other lawyers experience this, literally twitching like crazy, while they wait 15 minutes for the clerk at Breadgarden to warm-up their xyz lunch item.

Lawyers often end up with a love/hate relationship with time as it is the commodity of value, yet is ebbing away all day as we attempt the manage the various interruptions and delays of modern life with the demands of being a service provider with a busy practice. I remember when a senior female lawyer at a large downtown law firm told me that she had to learn how to enjoy just spending time hanging out with her child and not feel guilty that she wasn’t billing/doing something productive/crossing something off a list. This was also the same woman who advised that the only way to get through Christmas while simultaneously practicing law was to treat it “like a closing.”

The question at hand is: how to get off this conveyor belt of hell, a treadmill of endless to-dos, and get back to the joy of being, acheiving, giving, loving, having fun even?

Maybe we need to re-think the way we look at work – not as something painful to be managed so it’s done as efficiently and quickly as possible but something to look forward to, an inherent part of the joy of living.

I loved this article.

From the Greatest American Lawyer:

Five great things about the independent practitioner:

1. The only interests you serve are your own and your clients;
2. The ability to make decisions and execute those decisions immediately without partnership input, bureaucracy or approval;
3. The ability to think completely outside the box. After all, the only reputation on the line is your own;
4. Deemphasizing hours and emphasizing value and client relationships;
5. Seeing the results of your efforts and knowing that you and your small staff are responsible of the firm’s achievements;

Lawyers sell their time. The awful realization that six minute increments of time (0.1 on a lawyers time sheet) are constantly passing us by while we wait in line at the grocery store, on the on ramp to the Lions Gate Bridge, or at Starbucks for a seeming eternity – while we are neither having fun nor being productive, is one of the nasty realizations of post law firm human existence. I have noticed other lawyers experience this, literally twitching like crazy, while they wait 15 minutes for the clerk at Breadgarden to warm-up their xyz lunch item.

Lawyers often end up with a love/hate relationship with time as it is the commodity of value, yet is ebbing away all day as we attempt the manage the various interruptions and delays of modern life with the demands of being a service provider with a busy practice. I remember when a senior female lawyer at a large downtown law firm told me that she had to learn how to enjoy just spending time hanging out with her child and not feel guilty that she wasn’t billing/doing something productive/crossing something off a list. This was also the same woman who advised that the only way to get through Christmas while simultaneously practicing law was to treat it “like a closing.”

The question at hand is: how to get off this conveyor belt of hell, a treadmill of endless to-dos, and get back to the joy of being, acheiving, giving, loving, having fun even?

Maybe we need to re-think the way we look at work – not as something painful to be managed so it’s done as efficiently and quickly as possible but something to look forward to, an inherent part of the joy of living.

I loved this article.

Last week, Premier Gordon Cambell indicated that the strong support for the past election’s referendum on electoral reform will not be discounted. His course of action is expected to be announced in the near future. The Single Transferable Vote system proposed by the Citizen’s Assembly on Electoral Reform fell slightly short of the 60% majority required for implementation, with only 58% of British Columbians voting Yes. An opinion poll, however, concluded that many of those who voted Yes simply wanted change, while those who voted No did not understand the new system. The referendum is not only a strong indicator of B.C. support for reform, but it also shows the need for public education and exposure to the various systems that can be implemented.

For the full article see this Vancouver Sun article.
For more information on the Single Transferable Vote system, see the Citizen’s Assembly on Electoral Reform website.

Congratulations to Canada’s latest law school graduates at Akitsiraq Law School in Nunavut! The partnership between the University of Victoria, Akitsiraq Law School Society and Nunavut Arctic College has produced its first graduating class, awarding UVic Law Degrees to 11 students. The program has been operating for three years and has allowed Inuit students to receive a legal education in their own social and cultural environment. These law school graduates will be vital to building Nunavut’s self-governing capacity and to enhancing the educational and economic environment of Nunavut where the average high-school graduation rate is about 22 per cent.

Fielding questions on Vancouver radio station CKNW’s talk show yesterday, Prime Minister Paul Martin weighed on the health care debate stating, “I don’t believe in a two-tier medicare system.” Despite the recent Supreme Court decision which declared laws preventing payment for necessary medical services unconstitutional, Martin emphasized the importance of a medicare system based only on need and denounced the hybrid models that currently operate in Europe. He stated his primary goal will be a reduction in waiting list times, to be accomplished through massive reinvestment in health care. In last year’s First Ministers’ Accord, Martin promised to invest $41 billion over 10 years for health reform.

For the full article click here.

Over the last six months, Minister of State (Families and Caregivers) Tony Ianno and Social Development Canada have been organizing conferences to discuss the efforts of Canada’s legion of unpaid caregivers. The group is expected to grow dramatically throughout the next decade and these conferences will form the basis for what Mr. Ianno calls a “long-term collaborative partnership” between these individuals and the government. Unpaid caregivers are the friends, family and neighbours of elderly and disabled people that provide help and support out of the kindness of their hearts. The roundtable discussions seek to address the challenges faced by these Canadians and possible solutions. For more information and to provide the agency with your own opinions and perspectives, see the Social Development Canada website at www.sdc.gc.ca