Jul 3, 2025
I am the type of person who spends a lot of time planning for the future. When I was 16, I developed a ten year plan: Attend Queen’s University for the commerce program, move out to British Columbia to go to UBC for law school, then move back to Toronto to work in corporate law at a large law firm, and eventually make partner. That, to me, was what success looked like.
In my pursuit of these goals, I had come to accept the fact that to achieve this, I would likely have to work harder and make more sacrifices than most men with similar aspirations. One of the most prominent issues in the conversation about the challenges that women face in the workplace is the choice between family and career. Although I am still in the early stages of my career, having only just completed my undergrad, like many other ambitious women, I have already found myself questioning how my career will be affected if I decide to one day start a family? Similarly, how will my career affect my ability to prioritize family? Ultimately, I decided that if I want to achieve my version of success, these sacrifices would be unavoidable.
When the opportunity to join Casey and Moss for the summer first presented itself to me, of course, I looked up the firm online. I was pleasantly surprised to find that the firm, and more importantly, the partnership was overwhelmingly female. Before ever stepping foot in the office, I was excited at the prospect of working with and under other women who essentially are who I have always wanted to be.
I have been working here at C&M for about two and a half months now and have not been disappointed. In this time, I have noticed two things in particular:
- The women here are highly accomplished in their work. They are widely respected and praised by their peers and clients, and they have been repeatedly recognized for their excellence both individually and as a firm. From what I have seen and in my experience working with these lawyers, they are all passionate about their work and always do right by their clients. Overall, they are everything that I always imagined success would look like.
- At the same time, they all seem to be able to balance their varying priorities. For some, this has meant prioritizing their families and their personal lives at times. If they are sick or a family member is sick, they can work from home. If they are pregnant, they can take maternity leave without fear of falling behind. This is done without undermining their professional success.
While these may seem trivial to some, many young, ambitious women have to choose between the two, whereas men are not faced with the same choice. This is only one of the many ways that the women at this firm have changed my perception of what success needs to look like. Every day, I am both fascinated and inspired by the lawyers at this firm. Each of them has been the embodiment of what the legal field (and the broader workforce) should be like for women. It has been and continues to be a privilege to work at C&M, a place where the partnership has carved out a space for women in law. In the mere two and a half months that I have been here, I have come to recognize C&M not just for the value it brings to clients, but what it represents to women like me: a symbol of change for female success in a male-oriented workforce.
Jenny Sun
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
Jun 18, 2025
I work all night, I work all day, to pay the bills I have to pay
Ain’t it sad?
And still there never seems to be a single penny left for me
That’s too bad…
My colleague Rebecca Suggitt previously blogged about the importance of keeping proper accounts as an attorney or guardian of property. One of the reasons she gave was that a guardian or attorney’s compensation is tied directly to the receipts and disbursements person under guardianship or attorneyship (who will be referred to as the “incapable person”).
Generally, the rule that applies to a guardian or attorney’s compensation is a charge of 3% on all receipts and disbursements in the guardianship or attorneyship accounts, per the regulations under the Substitute Decisions Act, 1992. (For simplicity, I will use the term “fiduciary” to mean “guardian” or “attorney” for the remainder of this blog, but be aware that “fiduciary” is a broader term that is not limited to guardians or attorneys.)
The broad purpose of this 3% charge is to compensate fiduciaries for the work they do to manage the incapable person’s assets, such as paying their bills, purchasing necessities and personal items, and collecting and managing money from their sources of income.
However, like many legal principles, there are exceptions to this general rule. There are certain receipts and disbursements that the 3% charge should not be applied to. Below are a few commonly seen non-compensable transactions:
Transfers Between Accounts
People often own more than one bank or investment account. The fiduciary may need to move money from the savings to chequing account to pay the incapable person’s monthly bills, or decide to invest the excess funds in chequing account by moving it into an investment vehicle. These transfers will appear in the accounting as a disbursement (when the money leaves the original account) and a corresponding receipt (when the money is deposited into the second account). But, because the money is not leaving the guardianship/attorneyship to pay a third party, nor is new money coming in, these are not compensable transactions. They should be recorded in the accounting bookkeeping or “memo” transactions only.
Refunds
The accounts will reflect refunds, for instance, when items are returned to a store and a credit is issued back to the incapable person. The refunded money will appear in the accounting as a receipt. Since these receipts are not deposits of new money or income, they are not compensable transactions.
Capital Losses
Capital losses occur when an asset is sold for less than its adjusted cost base. The fiduciary may need to liquidate stocks, investments, or other assets because the incapable person needs cash to pay for their expenses. Capital losses appear in the accounting as disbursements. However, they are not true disbursements because no money leaves the guardianship or attorneyship to pay for a good or service. As such, they are non-compensable.
Compensation Paid to the Fiduciary
Fiduciaries are permitted to pay themselves compensation on a monthly, quarterly, or annual basis, pursuant to the Substitute Decisions Act, 1992. If so, the accounts will reflect compensation payments to the fiduciary throughout the period of accounting. As it would be duplicative for the fiduciary to pay themselves for paying themselves, these transactions are non-compensable.
How to Reflect Non-Compensable Transactions in the Calculation for Compensation
The value of these identified non-compensable transactions should be deducted from the value of total receipts and disbursements during the accounting period. After making all deductions, apply the 3% to the net receipts and disbursements to calculate the compensation.
Zara Wong
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
May 29, 2025
When it comes to scheduling a date with the courts and subsequently serving and filing materials, you must first consult your region’s Practice Directions. These handy guides provide detailed steps to ensure your date is secured and your materials are provided to opposing counsel and your presiding Judge.
The Superior Court of Justice is divided into eight different regions, each with their own Practice Direction:
- Central East: Barrie/Bracebridge, Newmarket, Oshawa, and Peterborough/Cobourg/Lindsay,
- Central South: Hamilton, Kitchener, St. Catherines, Welland, Brantford, Simcoe, and Cayuga
- Central West: Brampton, Orangeville, Guelph, Milton, and Owen Sound/Walkerton,
- East: Ottawa, Kingston, Belleville, Brockville, Cornwall, L’Orignal, Napanee, Pembroke, Perth, and Picton
- Northeast: Sudbury, Cochrane/Timmins, Gore Bay, Haileybury, North Bay, Parry Sound, and Sault Ste. Marie
- Northwest: Thunder Bay, Kenora, and Fort Frances
- Southwest: Chatham/Kent, Goderich/Huron, London/Middlesex, Sarnia/Lambton, St. Thomas/Elgin, Stratford/ Perth, Windsor/Essex, and Woodstock/Oxford
- Toronto: This region of the Superior Court of Justice includes the Estates List, Civil List, and Family List. Importantly, each of these lists have their own practice direction.
Practice Directions provide an up-to-date overview of the court’s scheduling, filing and administrative procedures. Importantly, these directions are separated by the subject of the matter, such as civil law, family law, and criminal law.
While each court will have varying directions, there are some consistencies across the regions, such as:
If you find that a region’s Practice Direction does not adequately address your questions, you can do the following:
- Consult the consolidated Provincial Practice Directions
- Contact the court’s administration and ask them to clarify their scheduling and filing procedures
- Review the Rules of Civil Procedure
*(When in doubt, it is always best practice to review the Rules. They govern the entire Superior Court of Justice and are the basis of all region’s court procedures.)
Remember to always read the most recent iteration of a region’s Practice Directions and Notices to the Profession. These guides are often amended to reflect updates to court’s scheduling and filing procedures.
Hannah Henley
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
May 15, 2025
Many people in the midst of planning their estate consider adding an adult child as a joint owner on a bank account as a straightforward way to avoid probate taxes and to ensure what they expect will be a smooth transfer of funds after death. In fact, many clients tell us that their deceased parent received explicit advice from their bank that adding an adult child as a joint account holder is an appropriate probate planning strategy. However, relying on joint accounts to transfer inheritance to your children can carry legal complexities that are misunderstood and can lead to unintended consequences.
Under Ontario law, naming an adult child as a joint account holder does not automatically mean that the child becomes the rightful owner of the funds upon the parent’s death. Unless there is clear evidence that the parent intended to gift the funds outright to their child, the law applies what is known as the presumption of resulting trust. This is a legal principle that when a parent transfers property to an adult child without receiving value in return, it is presumed the child is holding the property in trust for the parent’s estate, not as a personal gift. In practical terms, unless the child can prove that the parent intended a true gift, the funds in the account may be treated as part of the estate and are subject to probate.
Disputes typically arise when one child is added as a joint account holder and, after the parent’s death, claims the funds as their own. Other beneficiaries may object, arguing that the account was intended for estate purposes or convenience only. The presumption is that the funds were being held in trust for the estate. Meaning, without clear, contemporaneous evidence of a gift, these cases will often result in lengthy and costly litigation.
These disputes can delay estate administration, trigger court applications, and lead to fractured family relationships. Legal costs pursuing litigation can erode the very funds the joint account arrangement was intended to preserve.
When assessing whether the funds in a joint account are held in resulting trust, courts will consider factors such as: who deposited the funds; how the account was used; whether the deceased retained control; and any written or verbal statements made about the account. Where the evidence is unclear or contradictory, the surviving joint account holder often faces an uphill battle to prove a gift was intended.
Joint accounts can be an appropriate estate planning tool, but they should be used with care and proper documentation. What appears to be a simple banking decision can have far-reaching legal consequences.
Cara Zacks
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
May 12, 2025
In today’s financial and legal world, wire transfers are a routine part of many transactions – whether it’s settlements, estate distributions, or real estate transactions. With the growing convenience of wire transfers, it is important to stay alert and informed about cybercrime and to take the necessary steps to protect your funds throughout the process.
Wire fraud usually happens when criminals impersonate a trusted person or organization, typically through email or other electronic means, to trick people into transferring funds to an unauthorized recipient. These scams often take the form of phishing emails that appear to come from someone to you know, like a lawyer or team member, asking about changes to bank details or requesting urgent action unexpectedly on a wire payment. As these scams become more sophisticated, it’s important to stay alert and carefully review any financial emails. Even if they seem convincing, taking a moment to verify can help protect you.
While cybercrime is a growing concern in many fields, there is good news: with the right systems, precautions, and habits in place, we can minimize the risks!
Steps We Take to Protect Your Transactions
Our firm takes a proactive stance on cybersecurity and fraud prevention. Below are key steps we take to help protect your transactions:
Verifying Wire Instructions
We will call you to confirm your wire details using a phone number we know and trust. We encourage you to do the same. If anything seems unusual, please contact us immediately.
Ongoing Education and Policies
Our staff and IT have regular discussions on best practices for cybersecurity and fraud prevention strategies. Additionally, we have internal policies in place to ensure we consistently take an active approach to keep your transactions running smoothly and securely.
Account Oversight and Monitoring
All transactions are carefully reviewed, and only authorized members can initiate or approve wire transfers. We also monitor accounts daily to identify any suspicious activity.
How You Can Help Protect Your Transactions
Here are a few simple recommendations to protect yourself:
- Be mindful of unexpected emails: If an email about a transaction feels unusually urgent or unexpected, take a moment to call us and confirm, and always double-check the sender’s information.
- Avoid clicking on unfamiliar links: If you are ever unsure about an email with a link, please reach out for confirmation.
- Take your time: Slow down and read through all emails carefully – especially ones that seem out of the ordinary.
- Use strong passwords: Protect your email account with a strong, unique password. If possible, activate two-factor authentication to provide additional security.
While cybercrime is an unfortunate reality of our modern age, taking thoughtful precautions and maintaining clear communication can make a meaningful difference in keeping your information and transactions safe. Casey & Moss is committed to protecting your interests every step of the way!
Emilia Szczepkowski
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
