Young Estate (Re) v. Szabo – Is there sufficient evidence that a gift was intended?

When an individual makes a gratuitous transfer of money or property (other than to a spouse or dependent child), the law presumes that the transfer is not intended as a gift.  Instead, the law presumes that the money or property is held in trust by the recipient.  This concept is called the presumption of a resulting trust.  In any given case, the presumption may be rebutted by evidence of the person’s intention to gift the money or property at issue.

A recent decision of the British Columbia Supreme Court, Young Estate (Re) v. Szabo, 2015 BCSC 388 [“Young Estate”] illustrates the evidence the Court will consider in determining whether the presumption of resulting trust has been rebutted.  The issue in Young Estate was whether a $100,000 cheque given by the deceased, Ms. Young, to the defendant, Mr. Szabo, was held on a resulting trust or, rather, intended to be a gift.

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Carmen Tham mentors at the 8th C3 Korean Canadian Society Leadership Conference

Carmen Tham mentored at the 8th C3 Korean Canadian Society Leadership Conference, which features career and networking workshops for young professionals. Mentors came from a variety of fields, including law, medicine, technology, finance, engineering, law enforcement and politics. The conference aims to connect Korean and Canadian communities through the development of leadership skills.

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Jaagt uw werknemer u en andere werknemers de stuipen op het lijf?

Met enige regelmaat komt het voor dat een werknemer binnen een organisatie gedrag vertoont waar collega’s niet mee blij zijn. Of sterker nog, bang voor zijn. Ik heb dit in mijn eigen praktijk ook meegemaakt. De werkgever heeft op basis van Arbowetgeving de plicht om te zorgen voor een veilige werkomgeving. Indien een werknemer aantoonbaar anderen bedreigt of intimideert zijn er juridische mogelijkheden om in te grijpen.


De praktijk is, zoals altijd, vaak weerbarstig. Bij het personeel heerst soms een gevoel van onveiligheid of onbehagen waarbij het lastig is om aannemelijk te maken, laat staan te bewijzen, dat iemand een reële bedreiging vormt. Er is dus alleen het welbekende onderbuikgevoel. More…

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De gebruikerstest in de ban?

Bij EMVI-aanbestedingen van opdrachten voor leveringen is een praktijktest met gebruikers een vrij gebruikelijk gunningscriterium. Op die manier kan het oordeel van personen die de producten uiteindelijk  moeten gebruiken, worden meegewogen bij de keuze voor een aanbieding. De Voorzieningenrechter van de Rechtbank Oost-Brabant plaatst in een recent vonnis kanttekeningen bij de rechtmatigheid van een dergelijke praktijktest. More…

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KLA Alert – Anti-Corruption & Compliance – March, 2015


Published today in the Federal Official Gazette Decree 8,420/15 of March 18, 2015 (“Decree 8,420/15”) regulates Law 12,846/13 (“Anti-Corruption Law”) and provides for the administrative liability of legal entities for acts against the direct or indirect Public Administration, Brazilian or foreign.

Decree 8,420/15 specifies the general parameters for the application of administrative sanctions, the so-called procedure for the Administrative Liability Process (“PAR”), provides rules for leniency agreements and establishes that the Comptroller General of the Union (“CGU”) has exclusive competence for the execution of leniency agreements in the Federal Executive Branch. The norm also provides rules for the public lists of companies that have been debarred (“CEIS”) and punished by corruption (“CNEP”). More…

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Investor für Leuchtreklame-Hersteller „Nordlicht“

The Offenbacher traditional company “Northern Lights light and advertising technology GmbH” has a future. Insolvency Franz-Ludwig Danko of the nationwide law firm KÜBLER sold the business operations of the international company to a new owner. All 30 jobs could be saved.

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NLRB Issues Critical Guidance On Employer Handbooks, Rules and Policies, Including “Approved” Language

On March 18, 2015, NLRB General Counsel Richard F. Griffin, Jr. issued General Counsel Memorandum GC 15-04 containing extensive guidance as to the General Counsel’s views as to what types employer polices and rules, in handbooks and otherwise, will be considered by the NLRB investigators and regional offices to be lawful and which are likely to be found to unlawfully interfere with employees’ rights under the National Labor Relations Act (“NLRA” or the Act”).

This GC Memo is highly relevant to all employers in all industries that are under the jurisdiction of the National Labor Relations Board, regardless of whether they have union represented employees.

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How to save Inheritance Tax on your main residence

Successful Inheritance Tax (IHT) mitigation in respect of the main residence is one of the hardest things to do, as the law currently stands.  However, as many people’s most valuable asset is their bricks and mortar, it is a problem that demands some consideration – even if the answer is to do nothing (yet) or take out life cover written in trust.  But if neither of those appeals, what then?
Usually if you give away your home and continue to live in it without paying a rent, that gift is ineffective for IHT purposes, being a ‘gift with reservation of benefit’ (GROB).  However, the GROB rules do not apply if: 1) you give away a share of your home; 2) you and the recipient of that share occupy the home; and 3) you do not receive any additional benefit from the recipient in connection with the gift of the share to them. 
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McDonald Hopkins Government Strategies Advisory: House and Senate Release FY2016 Budgets — March 19, 2015

This week, the House and Senate unveiled their FY2016 budgets. Below is a breakdown of those budgets by sectors of interest. Where possible, we have provided information on what the administration’s budget numbers were in these sectors. Note that the information isn’t always apples to apples – for the budget formats used are not consistent among the administration, the House, and the Senate.

In addition to the topline numbers, we have provided a great deal of information on the details of the proposals.

We hope that you find this information helpful.

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Multistate Tax Update — March 19, 2015

States continue to offer amnesty programs, but do they work?


Arizona’s budget reconciliation bill for 2015-16 includes an amnesty provision whereby the Arizona Department of Revenue (ADOR) will accept applications from Sept. 1, 2015 through Oct. 31, 2015. If accepted, the ADOR “shall abate any unpaid tax liability as of Aug. 1, 2015 that has been established as of Aug. 1, 2015 and that is remaining unpaid as of the date of the amnesty application.” Expected revenues resulting from the program are not yet available.


In February, we described the details of Massachusetts’ tax amnesty bill, HB 52, an emergency law “which is immediately needed for important public purposes,” including to address the fiscal year 2015 budget shortfall.

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