Speakers:

• Catherine Watson, Partner, McInnes Cooper
• Jessica Lyle, Senior Will & Estate Planner, Scotia Private Client Group

• Advice to clients to minimize estate for tax and probate, privacy, etc. could leave estate without sufficient assets to pay taxes and expenses of deceased.
• No withholding on RSP when there is a direct beneficiary. Joint liability to CRA?
• S.160, What can CRA do and not do? Preferred creditor?
• Who represents clients in these kinds of “cases”? Who is the client/who pays?
• Rules in Probate Act for insolvent estates

Speakers:

• Henry Visser, McInnes Cooper
• Peter Wilson, Scotia Private Client Group

• RRSPs
• RRIFs
• Locked-in retirement plans
• Registered pension plans
• TFSAs
• RESPs
• RDSPs

Speakers:

• Dan Leblanc, Partner, Tax Services, Ernst & Young
• Gilles E. Bujold, BUJOLD P.C. Lawyers – Tax Advisors

• Suite 600, Frederick Square, 77 Westmorland Street, Fredericton, NB
• Suite 601, Blue Cross Centre, 644 Main Street, Moncton, NB (SOLD OUT)
• Suite 1000, Brunswick House, 44 Chipman Hill, Saint John, NB
• Suite 1100, Cabot Place, 100 New Gower Street, St. John's, NL
• Suite 900, Purdy's Wharf Tower One, 1959 Upper Water Street, Halifax, NS
• 65 Grafton Street, Charlottetown, PEI

Speakers:
Jerrard Gaertner CA•IT/CISA, CEGIT, CISSP, CIPP/IT, CIA, CFI, ITCP
Shari Craig, Trust Officer – BMO Trust Company

Moderator: Richard Niedermayer TEP – Stewart McKelvey Lawyers

The presentation will focus on emerging issues faced by administrators and executors surrounding digital assets and digital liabilities.

Registration: 2:00 PM
Seminar: 2:30 PM - 4:45 PM

Venue: By Videoconference From/To Stewart McKelvey Offices–
Please select location:

• Suite 600, Frederick Square, 77 Westmorland Street, Fredericton, NB
• Suite 601, Blue Cross Centre, 644 Main Street, Moncton, NB
• Suite 1000, Brunswick House, 44 Chipman Hill, Saint John, NB
• Suite 1100, Cabot Place, 100 New Gower Street, St. John's, NL
• Suite 900, Purdy's Wharf Tower One, 1959 Upper Water Street, Halifax, NS
• 65 Grafton Street, Charlottetown, PEI

Moderator: Erin O’Brien Edmonds, Q.C.
Speakers:

• Jeanne Desveaux, Law Practice of Jeanne Desveaux Inc.
• Jocelyn Yreka, Dept. of Seniors
• Dr. Chris MacKnight QEII HSC-VMB Site

• Suite 1300, Purdy’s Wharf Tower Two, 1969 Upper Water Street, Halifax, NS
• Suite 600, Barker House, 570 Queen Street, Fredericton, NB
• Blue Cross Ctr, South Tower, Suite S400, 644 Main Street, Moncton, NB
• Suite 1700, Brunswick Sq., 1 Germain Street, Saint John, NB
• 5th Floor, 10 Fort William Place, St. John’s, NL
• 494 Granville Street, Summerside, PE
• Suite 620, BDC Place, 119 Kent Street, Charlottetown, PE

Panel:

• Timothy C. Matthews, Q.C. Stewart McKelvey, Halifax (chair)
• Hon. Justice C. Richard Coughlan, Supreme Court of Nova Scotia
• Elizabeth Strong Reagh, Q.C., Reagh & Reagh, Charlottetown

Speaker: Thomas Grozinger, LL.B., TEP, Certified Specialist (Estates & Trusts Law) RBC Wealth Management [View bio]

Summary:

• Prudent Investing
• General
• Permitted Investments /Grounds for Removal of Trustee
• Disqualified Beneficiaries
• Spendthrift trusts
• Litigation Prevention Strategies
• Terms of trust instrument

• Suite 900, Purdy's Wharf Tower One, 1959 Upper Water Street, Halifax, NS(HOST Site)
• Suite 600, Frederick Square, 77 Westmorland Street, Fredericton, NB
• Suite 601, Blue Cross Centre, 644 Main Street, Moncton, NB
• Suite 1000, Brunswick House, 44 Chipman Hill, Saint John, NB
• Suite 1100, Cabot Place, 100 New Gower Street, St. John's, NL
• 65 Grafton Street, Charlottetown, PEI

Moderator: Peggy Gates-Hammond, CA, CFP, TEP, Regional Director, Wealth Planning & Trust Services, BMO Harris Private Banking

Speaker:J. Milan Legris, LL.B., LL.M., TEP, Director of the Tax & Estate Planning Group for London Life Insurance Company and Great-West Life Assurance Company [view bio]

Summary:

• Using Life Insurance shares for Estate Planning
• Intergenerational Wealth Transfer with Life Insurance
• Federal Budget Update

• Suite 900, Purdy's Wharf Tower One, 1959 Upper Water Street, Halifax, NS
• Suite 600, Frederick Square, 77 Westmorland Street, Fredericton, NB
• Suite 601, Blue Cross Centre, 644 Main Street, Moncton, NB
• Suite 1000, Brunswick House, 44 Chipman Hill, Saint John, NB
• Suite 1100, Cabot Place, 100 New Gower Street, St. John's, NL
• 65 Grafton Street, Charlottetown, PEI

Moderator/Speaker: Catherine D.A. Watson, LL.B., TEP, Partner, McInnes Cooper

Speakers:
Tamzin Gillis, LL.B., Associate, McInnes Cooper
Adel Gönczi, LL.B., Associate, McInnes Cooper
Pamela Rideout, LL.B., Associate, McInnes Cooper

Summary: Given the changing demographics in our society, advisors need to understand how an estate plan needs to be customized for clients with different types of family structures. This session will cover the following topics:

• Common-Law Couples – When is a couple considered to be living common-law in Atlantic Canada? Learn how this may impact their estate plan and how the federal legislation and provincial legislation may not be consistent.
• Blended Families – find out how an estate should be structured to take into consideration both the needs of a new spouse along with the desire to leave assets to children from a previous relationship.

• Suite 900, Purdy's Wharf Tower One, 1959 Upper Water Street, Halifax, NS
• Suite 600, Frederick Square, 77 Westmorland Street, Fredericton, NB
• Suite 601, Blue Cross Centre, 644 Main Street, Moncton, NB
• Suite 1000, Brunswick House, 44 Chipman Hill, Saint John, NB
• Suite 1100, Cabot Place, 100 New Gower Street, St. John's, NL
• 65 Grafton Street, Charlottetown, PEI

Moderator: Richard Niedermayer, LL.B., TEP, Partner, Stewart McKelvey Lawyers [View Bio]

Speakers:

• Maurice P. Chiasson, Q.C., Partner, Stewart McKelvey Lawyers [View Bio]
• Lynn Reierson, Q.C., Davis Reierson Family Law [View Bio]

• Suite 900, Purdy's Wharf Tower One, 1959 Upper Water Street, Halifax, NS
• Suite 600, Frederick Square, 77 Westmorland Street, Fredericton, NB
• Suite 601, Blue Cross Centre, 644 Main Street, Moncton, NB
• Suite 1000, Brunswick House, 44 Chipman Hill, Saint John, NB
• Suite 1100, Cabot Place, 100 New Gower Street, St. John's, NL
• 65 Grafton Street, Charlottetown, PEI

Speakers:

• R. Daren Baxter, Q.C., TEP, McInnes Cooper
[View Bio]
• Todd King, C.A., CPA, Collins Barrow

• 1.  US Citizens.
• 2.  Non US Citizens with US assets or connections including real property and shares etc.
• 3.  Children in the US.
• 4.  Trusts with US beneficiaries.
• 5.  US and Canadian perspective.

• Suite 900, Purdy's Wharf Tower One, 1959 Upper Water Street, Halifax, NS
• Suite 600, Frederick Square, 77 Westmorland Street, Fredericton, NB
• Suite 601, Blue Cross Centre, 644 Main Street, Moncton, NB
• Suite 1000, Brunswick House, 44 Chipman Hill, Saint John, NB
• Suite 1100, Cabot Place, 100 New Gower Street, St. John's, NL
• 65 Grafton Street, Charlottetown, PEI

Speaker: Daryl Diamond , CFP CLU ChFC

Speaker: Ed Northwood, J.D., TEP
Moderator: Ruth March, CA, TEP

Registration and Continental Breakfast: 8:30 AM — 9:00 AM
Seminar (lunch included): 9:00 AM — 4:30 PM

Venue: Compass Room, Casino Nova Scotia, 1983 Upper Water Street, Halifax

»  View Details (PDF Format)

»  Online Registration
»  Paper Registration

Speakers:

• Richard Niedermayer, Partner, Stewart McKelvey
[view bio]
• Heath Moore, CA, Grant Thornton
[view bio]

• This informative seminar will identify various ways to avoid probate in an income tax efficient manner, thereby saving probate taxes, enhancing the ease of estate administration and preserving confidentiality.
• Various topics such as joint ownership, beneficiary designations, alter ego and joint partner trusts, bare trusts, insurance trusts, RRSP trusts and related strategies will be discussed.
• In each case, the income tax treatment will be analysed, compliance issues addressed and the estate planning and administration pros and cons reviewed.

• Charlottetown: 65 Grafton Street, Charlottetown, PE
• Fredericton: Suite 600, Frederick Square, 77 Westmorland Street, Fredericton, NB
• Moncton: Suite 601, Blue Cross Centre, 644 Main Street, Moncton, NB
• Saint John: Suite 1000, Brunswick House, 44 Chipman Hill, Saint John, NB
• St. John's: Suite 1100, Cabot Place, 100 New Gower Street, St. John's, NL

Speaker: Dr. John Fast, Author [view bio]

• The Seminar will include a copy of Dr. John Fast's latest book "The Family Business Doctor, Ensuring the Long-Term Health of Your Business Family"
• Identifying emotional red flags buried in wills and other legal agreements
• Understanding the 4 key reasons for transition planning success
• Realistic succession roadmaps

Moderator: Corinne Boudreau, Stewart McKelvey
Speakers:

• Greg Leslie, CA, Senior Manager, Grant Thornton [view bio]
• Tim Matthews, Q.C., Senior Partner, Stewart McKelvey [view bio]
• Wendy Brookhouse, President, Black Star Wealth Partners [view bio]

The seminar will include :
- A high level review of a variety of philanthropic topics/strategies including family foundations, private foundations and testamentary charitable trusts.
- Practice/case law examples and areas of caution to be aware of when doing philanthropic planning with clients.
- A review of the administration of philanthropic trusts and foundations.
- A discussion on related tax and legal implications/requirements.

Wednesday, May 20, 2009 - Halifax

Speakers:
• Ray Adlington, Partner, McInnes Cooper, Halifax, NS[view bio]
• Gordon MacDonald, Manager, Scotiatrust, Saint John Branch, NB[view bio]

Registration 2:00 PM
Seminar: 2:30 PM — 4:45 PM (15 minute break at 3:30 PM)
Venue: Compass Room, Casino Nova Scotia, 1893 Upper Water Street, Halifax, Nova Scotia

»  Online Registration (May 20,2009 Halifax)
»  Paper Registration (May 20,2009 Halifax)

Friday, May 22, 2009 - Charlottetown


Speakers:
• Horace Carver, Q.C., Partner, McInnes Cooper, Charlottetown, PEI[view bio]
• Gordon MacDonald, Manager, Scotiatrust, Saint John Branch, NB[view bio]

Registration and Lunch Buffet: 11:30 AM
Seminar: 12:00 PM — 2:15 PM (15 minute break at 1:00 PM)
Venue: Valiant Room, Delta Prince Edward, 18 Queen Street, Charlottetown, Prince Edward Island

»  Online Registration (May 22,2009 Charlottetown)
»  Paper Registration (May 22,Charlottetown)
• March 23, 2009Annual Federal Budget Update

  Speakers:

  • John W. Roy, FCA, Partner Grant Thornton LLP[view bio]
  • Duncan Ferguson, CA, Manager Grant Thornton LLP[view bio]
  • Elizabeth Beale, B.A.,M.A., President and CEO, APEC[view bio]
  
  John and Duncan will provide an update on the Federal Budget along with an update on tax items of interest from the past 12 months. They will be joined by Elizabeth Beale, President and CEO, APEC who will offer comments on the current economic climate, in particular the impacts in Atlantic Canada and whether or not the Federal Budget has addressed the right priorities with the stimulus package.
  
  Registration 2:00 PM
  Seminar: 2:30 PM — 4:45 PM
  Venue: Compass Room, Casino Nova Scotia, 1893 Upper Water Street, Halifax, NS
  
  »  Online Registration
  »  Paper Registration
• February 24, 2009Incapacity

  Speakers:

  • John Baird, Registrar, Supreme Court of Newfoundland and Labrador
  • Paul Coxworthy, Partner, Stewart McKelvey

  The presentation will include the following topics:
  - A discussion on capacity/incapacity.
  - The role of the Supreme Court when there is no capacity.
  - Planning for incapacity.
  
  Registration 2:00 PM
  Seminar: 2:30 PM — 4:30 PM
  Venue: The Bella Vista, 26 Torbay Road, St. John's, NL
  
  »  Online Registration
  »  Paper Registration

• November 27, 2008Incapacity

  Speakers:

  • M. Estelle Theriault Q.C., Public Trustee [view bio]
  • Richard S. Niedermayer, Partner Stewart McKelvey

  The presentation will include the following topics:
  - A discussion on capacity/incapacity.
  - The role of the public trustee when there is no capacity.
  - Planning for incapacity.
  
  Registration 2:00 PM
  Seminar: 2:30 PM — 4:45 PM (15 minute break at 3:30 PM)
  Venue: Compass Room, Casino Nova Scotia, 1893 Upper Water Street, Halifax, NS
  
  »  Online Registration
  »  Paper Registration

• September 18 or 19Can I Change My Mind? Undoing Trustee Decisions

  Speaker: Professor Lionel Smith [view bio]
  Sometimes trustees regret a decision they have made regarding trust assets, often because it has unforeseen taxation implications. What avenues are available for legally undoing such a decision? The presentation will include the following topics: rescission; rectification; the "Rule in Re Hastings-Bass"; recent developments in other jurisdictions, and directions for future developments in Canadian law
  Halifax, NS (September 18, 2008)
  Moncton, NB (September 19, 2008)

• May 29 or 30, 2008Alter Ego & Joint Partner Trusts - Duty of Diligence and Skill

  Speakers: Timothy C. Matthews, QC, BSc, LLB, BCL, TEP, and Ruth C. L. March, CA, TEP
  Summary: Review of Alter Ego & Joint Partner Trusts from legal and income tax perspectives; Structuring a trust using common law and provincial statutes; Review of Case Law on trust fundamentals; Concerns, tips and traps from an accounting and income tax viewpoint
  Halifax, NS (May 29, 2008)
  Prince George Hotel, Windsor Room, 1725 Market Street
  Charlottetown, PE (May 30, 2008)
  Delta Prince Edward, Valient Room, 16 Queen St

• March 6, 2008Estate and Income Tax Implications of Divorce

  Speakers: [View bios] Corinne Boudreau, LLB, MHSA; Elizabeth Jollimore, QC and Greg Leslie, CA
  Summary: Marital status & Matrimonial Property Act; legal obligations of individuals; income & Tax implications of marriage breakdown; planning considerations when family owned corporations involved
  Venue: Prince George Hotel, "Windsor 1" Room, 1725 Market Street, Halifax, Nova Scotia

• December 10Strategies for Tax Efficient Retirement Income

  Speakers: Kelly Adams, B.Comm, CLU, ChFC, CFP and Danette Foster, C.A.
  
  Summary: How properly structured life insurance can help create retirement income; New income splitting opportunities; Details on the the increased maturity age of RRSP's; Review of the Income Tax changes regarding the phasing in of retirement.
  Venue: Marriott Harbourfront Hotel, 1919 Upper Water Street, Halifax, NS

• September 13 or 14Retirement & Appointment of Trustees - Being Prepared for the Event

  Speaker: Donovan W. M. Waters, Q.C., F.R.S.C.
  
  Summary: Retirement, Death & Removal of Trustees; individual and Corporate Trustees; planning requirements and general process
  
  Saint John, NB (Thursday, September 13, 2007)
  Hilton Hotel, "Kennebecasis" Room, Market Square
  
  Halifax, NS (Friday, September 14, 2007)
  World Trade & Convention Centre, "Port Royal" Room, 1800 Argyle St.

• May 30, 2007STEP Atlantic ''Member'' Annual Meeting

  
  Meeting: 4:00 p.m. — 5:30 p.m.
  Location: Marriott Harbourfront Hotel, 1919 Upper Water St., Halifax, Nova Scotia

• May 4, 2007The Bullet Proof Estate

  Speakers: David Harris, MBA, CMA, FICB, CD, TEP   and Catherine Craig, LLB
  
  Summary: Estate litigation - a growth industry; how to identify litigation "trouble spots"; structures and strategies to protect the testator's intent.

• March 1st or 2ndPlanning with the New Dividend Tax Rules

  Speakers: Jerry M. Inman, FCA, TEP — Partner with WBLI Chartered Accountants, Bedford, Nova Scotia and M. Earl MacLeod, CA — Senior Tax Manager with WBLI Chartered Accountant Bedford, Nova Scotia
  
  Summary: Why, what, when and how the rules will be carried out. Designation and penalties. Planning for the new rules including owner/manager and bonus vs. dividends. Options to tax income in company at the high rate vs. tax eligible dividends at low rate. Examples. Impact on post mortem. Differences in the four Atlantic Provinces.

• December 1, 2006'Planning for Disabled Persons' and 'Life Insurance Funding for Testamentary Trusts and Long Term Care' (Halifax)

  »  Details

• September 8, 2006Trusts, Estates & You - A Contemporary Trip Around the World (Halifax)

  »  Details

• September 11, 2006Trusts, Estates & You - A Contemporary Trip Around the World (Charlottetown)

  »  Details

• May 24, 20062006 STEP Atlantic Branch Annual General Meeting & Reception

  3:30 p.m. to 5 p.m.
  Nova Scotia Casino, "The Compass Room"
  1983 Upper Water Street, Halifax, NS
  
  »  Details (STEP Atlantic Spring 2006 Newsletter)

• May 11, 2006Valuation Issues in Estate and Tax Planning

  Moncton
  Registration: 2:00 p.m., Session: 2:30 p.m. to 4:30 p.m.
  Venue: Crowne Plaza "Carleton Room"
  1005 Main Street, Moncton, NB
  
  Speaker: Richard M. Wise, FCA, CA IFA, FCBV, ASA, TEP
  
  »  Details (STEP Atlantic Spring 2006 Newsletter)

• May 10, 2006Valuation Issues in Estate and Tax Planning

  Halifax
  Registration: 2:00 p.m., Session: 2:30 p.m. to 4:30 p.m.
  Venue: Marriott Harbourfront Hotel, Halifax "B" and "C" Rooms
  1919 Upper Water Street, Halifax, NS
  
  Speaker: Richard M. Wise, FCA, CA IFA, FCBV, ASA, TEP
  
  »  Details (STEP Atlantic Spring 2006 Newsletter)

• February 9, 2006Non-Resident Trusts

  Speaker: Paul LeBreux
  Paul will address the impact of the new non-resident trust legislation on existing non-resident structures and provide an outlook for the future of offshore tax planning. Paul will explore the reasons that such significant changes were deemed necessary by the Department of Finance and consider some of the unintended results.
  
  »  Details

• November 17, 2005Private Foundations and Charitable Remainder Trusts

  Speakers: Ruth March, CA, TEP / Malcolm D. Burrows, CFRE
  
  »  Details

• March 27, 2003Charities and Charitable Donations
  Moncton (Atlantic)

• March 28, 2003Charities and Charitable Donations
  Halifax (Atlantic)

• September 12, 2002Estate Planning for Canadians with U.S. Connections
  Halifax (Atlantic)