Mills & Mills LLP congratulates Ukraine Medical Support (UAMS) on its approval as a Registered Charity (Charity Registration Number: 743083701RR0001) by the Canada Revenue Agency (CRA). This not only recognizes UAMS’s commitment to humanitarian efforts but also allows Canadian donors to contribute directly to the cause and receive a donation receipt. Ukraine Medical Support is a Toronto-based charitable organization with a mission to provide medical and psychological help to refugees, single mothers, kids and the elderly. They aim to help save lives by offering essential support in times o ..read more

Strict Interpretation: Unenforceable Unless in Writing, Signed and Witnessed In Ontario, the Family Law Act, RSO 1990 c F 3, governs domestic contracts, including separation agreements. Section 55(1) of the Act provides that “A domestic contract and an agreement to amend or rescind a domestic contract are unenforceable unless made in writing, signed by the parties and witnessed”. While this language may suggest that these elements are necessary conditions a domestic contract must meet to be enforceable, the case law which has developed regarding this provision makes clear that is not always th ..read more

Trust Returns In December 2022, legislative amendments were introduced to mandate additional information reporting on an annual basis for certain types of trusts in Canada. The amendments are effective for taxation years ending after December 30, 2023. There are three main changes under the new rules: All trusts, unless certain conditions are met, will be required to file an annual T3 Return with the CRA; Trusts that are required to file a T3 Return, other than listed trusts (as defined by the CRA) generally need to complete Schedule 15 in their annual T3 return to report beneficial ownership ..read more

You have worked hard for years to save up enough money to buy your dream home. You find a property that meets all your requirements; it is a beautiful home, set in a bucolic neighbourhood, close to your family and friends, you think it is safe, secure, and it has not presented any obvious defects. But when you move into your dream home, you find that all is not well. The house has major problems that the seller did not disclose to you, and no reasonable inquiries from you could have uncovered these issues. What are your options? The Un-Royal Treatment of the Crypto King A recent case from the ..read more

Do you find yourself in the unexpected position of needing help from a Family Law lawyer? Are you feeling overwhelmed by the thought of commencing legal proceedings? You’re not alone. Rest assured these are murky waters most couples do not envision navigating. Indeed, there can be much at stake when you and your soon-to-be former spouse are no longer paddling in the same direction. If you’re feeling lost at sea, here are some quick tips for working smarter with your Family Law lawyer so you can move your boat to the finish line: Organize Your Thoughts There’s a lot of homework when you deal wi ..read more

When one is approached by a family member or close friend with a request that they act as an attorney for property or estate trustee, the initial reaction is often one of stoic acceptance.  Whether as a result of a sense of filial responsibility or a moral obligation more broadly, there is a sense of pride that one feels at being asked to take on such a task. At the same time, and all too often, nominees agree to act and begin acting without giving such an appointment the second thought that it deserves.  In reality, the role of a fiduciary is a rigorous one.  In particular, the ..read more

Most federal corporations governed under the Canada Business Corporations Act (the “CBCA”) are required to prepare and maintain registers of individuals with significant control (“ISC Registers”). Effective January 22, 2024, Bill C-42, An Act to amend the Canada Business Corporations Act and to make consequential and related amendments to other Acts, will expand these requirements with the goal of enhancing transparency and combating tax evasion and money laundering. Who is an ISC? An individual with significant control (“ISC”) is someone who owns or controls a corporation. This individual mus ..read more

As we step into 2024, Mills & Mills LLP is delighted to reflect on a year filled with accomplishments, recognition, and meaningful community engagement. In 2023, Managing Partner, David Mills, was included in the 2024 edition of The Best Lawyers in Canada for Trusts and Estates. Wills and Estates Partner, Meghan O’Neil, was also included in the 2024 edition of the Best Lawyers: Ones to Watch in Canada for her work in Trusts and Estates. Similarly, Meghan was included in the November edition of Post City Magazine and Streets of Toronto Magazine as one of Toronto’s Top Lawyers in Estates, Tr ..read more

Separated parents of especially young children will often need to decide how much time their children can and should spend in each parent’s care.  As children get older, they may have strong preferences for parenting time, which preferences will have greater weight for the older age groups. However, for younger children, their parents, or the Court, will decide the parenting schedules. This blog is intended to provide guidelines on selecting a parenting schedule for particularly younger children (up to age 5). The Children’s Law Reform Act, RSO 1990, c C. 12, provides that a child is to s ..read more

Wishing you a joyful holiday season and a Happy New Year in 2024! We would like this opportunity to say thank you to our clients, colleagues, and community. To give back to our community, Mills & Mills LLP has made a donation to SickKids to support the health of children through the integration of care, research, and education. Please watch our 2023 Holiday Greeting Video below. At Mills & Mills LLP, our lawyers regularly help clients with a wide range of legal matters including business law, real estate law, estate law, employment law,&nbs ..read more