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The Stream - Courthouse Libraries BC Blog

Welcome to the Stream.

Stay current with the latest news and views from Courthouse Libraries BC.  

  • Clauses for a qualified disability trust?

    by Tracy McLean | Mar 02, 2017
    Over the past few weeks, we've been asked for clauses for a new type of testamentary trust for individuals with disabilities.   We discovered that it is actually called a qualified disability trust (QDT).  

    According to the CRA, a qualified disability trust for a taxation year is a testamentary trust that arose on the death of a particular individual, that jointly elects, with one or more beneficiaries under the trust, in its T3 return of income for the year to be a qualified disability trust for the year.

    Basically, this allows certain trusts that are created for the benefit of a person with a disability to have access to graduated rates of taxation.

    The change to section 122 of the Income Tax Act, RSC 1985, c. 1, 5th Supp., was brought in by Part I of the Economic Action Plan 2014 Act, No. 2, SC 2014, c. 39, s. 38(2), which came into force upon Royal Assent - December 16, 2014. 

    Despite the amendments coming into force in 2014, the QDTs first apply in the 2016 taxation year. 
     
    We found commentary on the topic in CLE Online, Quicklaw and WestlawNext, but no sample clauses.  Since the QDT's haven't yet been applied, clauses have not been written or published.

    The CLE Practice Manual, Wills and Personal Planning Precedents—An Annotated Guide (available via CLE Online in all Courthouse Libraries), chapter 16.1  states "unfortunately, we feel we do not yet have enough information to understand how the Canada Revenue Agency will view the transition from estate to trust and have not yet developed a precedent to permit the executor to hold an estate for up to 36 months before holding as a trustee. "
     
  • Asked & Answered: When did sessional statute volumes start including tables of legislative changes?

    by Megan Smiley | Jan 26, 2017
    Asked & Answered is a collection of answers to tricky legal research questions, written by Courthouse Libraries staff. Search Asked & Answered here.

    WHEN DID SESSIONAL STATUTE VOLUMES START INCLUDING TABLES OF LEGISLATIVE CHANGES?
     

    FEDERAL

    Tables of legislative changes have been included in the Acts of the Parliament of Canada in one form or another since 1899. However, the way the information was organized and represented changed over the years until 1918 when the first Table of Public Statutes as we currently know it was published.

    1899 – 1914

    The first table of statutory amendments was included in the 1899 sessional volume under the name Table of Changes. This table shows amendments made that year to all public acts and all acts from the Revised Statutes of Canada, 1886. Subsequent tables follow this convention up to and including the 1914 sessional volume.

    1914/1915 – 1917

    The 1914/1915, 1916 and 1917 sessional volumes show amendments in two separate tables. The Table of Acts shows amendments to acts contained in the Revised Statutes of Canada, 1906 and the Table of Public Statutes shows amendments to all other public acts made between 1907 and 1917.

    1918 – Present

    The 1918 sessional volume was the first time that amendments to all public acts from revision years and annual volumes were reflected in a single table under the name Table of Public Statutes. The table shows amendments to RSC 1906 and all other public acts made between 1907 and 1918. From that point on, the format and content of the table is consistent.

    Where is it within the text?

    The table of changes is always situated in between the Public General Acts and the Local & Private Acts. In the earlier volumes, this tends to be towards the middle, but from 1918 on, it tends to be closer to the back of the volume. In the mid-sixties they started using different paper to help differentiate the table allowing it to be found more easily within the text.

    Pre-1899

    Before tables were included, finding amendments involved looking at each volume’s index. From 1892 to 1898 amendments are listed in the index under “ACTS, amended or repealed”. Pre-1892 amendments can only be found by looking through the index of each sessional volume under the name of the act or by subject of the act.

    BRITISH COLUMBIA

    1912-Present

    Tables of legislative changes have been published in the Statutes of the Province of BC since 1920. That first table in 1920 shows amendments to acts from the Revised Statutes of BC, 1911 and all public acts from the annual volumes for 1912 to 1920. From that year forward all sessional volumes include a Table of Public Statutes (or Table of Legislative Changes as it is now called).

    The table is located at the end of the volume after both the Public and the Private & Local Acts and has always been printed on differently colored paper making it easy to find at a glance.

    Pre-1912

    From 1893 to 1911, amendments from each year were listed in the index at the back of the sessional volume under the name of the act they amended. Pre-1893, there was no detailed index at the back of sessional volumes – only a title index at the beginning. Amending acts were noted there.

    Links

    Statutes of the Province of BC KP22 - https://opac.courthouselibrary.ca/Catalogues/CatView.aspx?id=8507&noAuthRedir=1

    Acts of the Parliament of Canada KP2.S7
    https://opac.courthouselibrary.ca/Catalogues/CatView.aspx?id=7847&noAuthRedir=1

  • What Happened to the Changes to Fast Track Costs and the Civil Tariff?

    by Tracy McLean | Jan 24, 2017

    In February 2016, it was announced that there would be changes to the BC Supreme Court Civil Rules covering fast track costs (rule 15-1(15)) and the civil tariff (Appendix B), coming into force in July 1, 2016.

    Specifically, sections 2 and 6 of BC Reg. 3/2016, repealed and replaced rule 15-1 (15) and Appendix B (Party and Party Costs) of the BC Supreme Court Civil Rules (BC Reg. 168/2009).

    The changes were designed to help winning parties more fully recover the true expense of the legal proceedings.

    Are the changes in force?
    No.

    The amendments to costs for fast track actions and changes to the civil tariff being brought in by BC Reg. 3/2016, were repealed by BC Reg. 87/2016 on March 31, 2016 - before they came into force.

    Why?
     According to a Vancouver Sun article in May 2016, Attorney General Suzanne Anton said that ICBC’s pleas (that the changes would cost them more than $250 million) were heard by the finance ministry and the “unexpected consequences to ICBC and possibly others out there in the world” came to light, causing her to reconsider.

    Has there been any fallout?
    All judicial members of the Supreme Court Rules Revision Committee and three lawyer members of the Committee resigned following Cabinet’s repeal of the amendments on March 31, 2016.

    The remaining lawyer members of the Committee informed the Attorney General that without judicial representation, the Committee was essentially defunct. 

    So the Supreme Court Rules Revision Committee has been defunct since April 2016.


TRACY MCLEAN

Tracy is the manager of Information Services at our Vancouver library.

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