Aug 18th, 2012, 11:33 | #1 |
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遗嘱的执行人(Executor)不在加拿大怎么办
1. First, the executor will generally be forced to post a bond. The bond is to be for the full amount of your estate. The point of the bond is to provide some assurance that the creditors and beneficiaries of the estate will be paid before the executor leaves the province. That bond is usually placed through an insurance company. That by itself is a good reason to pass over someone outside of Canada. 2. As a rule, an estate is taxed wherever the executor happens to reside. If you appoint your sister who lives in the United States to be your executor, your estate will be governed by U.S. income tax laws. Inside of Canada, that same rule can work to your advantage. If you pick a child who lives in Alberta, then any income earned on estate assets will be taxed in Alberta under lower tax rates. For some estates, the savings can be significant. |
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Aug 19th, 2012, 11:01 | 只看该作者 #4 |
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什么是授权书? 你委托一个代理人代替你在财务方面做决定。比如你的代理人可以帮你处理银行事务、管理你的投资和生意、帮你买卖房屋及帮你付账单等。 授权书可以是一次性的、多次的甚至是永久的。授权书可以在签署后立即生效,你也可以指定从某一个时刻起开始生效(如当你心智能力开始转弱时才开始生效)。如果你没有限定授权书的时效,那么授权书会一直有效,直到你去世的时候才失效。 如果你是加拿大公民,要办理授权书在加拿大以外使用,那么办理的手续会相对复杂。比如你要委托你在中国的亲戚处理你在中国的物业,那么你的授权书要办理三级公证。 什么是个人护理及医疗授权书? 你委托一个代理人在你心智变弱无法对个人护理问题作出决定时,代替你做决定。授权范围包括你的健康护理、医疗、饮食、住宿、衣物、卫生及安全等问题。 此帖于 Aug 19th, 2012 13:33 被 青青方竹 编辑。 |
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Aug 19th, 2012, 12:30 | 只看该作者 #5 |
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国际遗嘱 (International Wills)
国际遗嘱需要在政府注册。 注册系统: 1 The Minister of Justice and Attorney General shall establish a system of registration of international wills. 登记员: 2 The Public Trustee is designated as the registrar of the system. 存档: 3 The list to be filed with the registrar by a person authorized to act in connection with international wills under section 55 of the Wills and Succession Act must be in the form set out in the Schedule. 表格如下: List of persons who executed international wills during the month of ——————,20———: Name of testator:—————— Address of testator:—————— Occupation of testator:—————— Testator’s date of birth:—————— Testator’s place of birth:—————— Date of execution of will:—————— I certify that I have acted as a person authorized to act in connection with international wills in the wills listed above. Signature of authorized person (or agent):—————— Address:—————— Date:—————— 另外,国际遗嘱需要附上一份Certificate,大致内容如下: 1. I, (name, address and capacity), a person authorized to act in connection with international wills 2. certify that on (date) at (place), 3. (name, address, date and place of birth of testator) in my presence and that of the witnesses 4. (a) (name, address, date and place of birth) (b) (name, address, date and place of birth) has declared that the attached document is his will and that he knows the contents thereof. 5. I furthermore certify that: 6. (a) in my presence and in that of the witnesses (1) the testator has signed the will or has acknowledged his signature previously affixed; *(2) following a declaration of the testator stating that he was unable to sign his will for the following reason I have mentioned this declaration on the will *the signature has been affixed by (name, address) 7. (b) the witnesses and I have signed the will; 8. *(c) each page of the will has been signed by (name) and numbered; 9. (d) I have satisfied myself as to the identity of the testator and of the witnesses as designated above; 10. (e) the witnesses met the conditions requisite to act as such according to the law under which I am acting; 11. *(f) the testator has requested me to include the following statement concerning the safekeeping of his will: 12. PLACE 13. DATE 14. SIGNATURE and, if necessary, SEAL *To be completed if appropriate. |
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Aug 19th, 2012, 13:05 | 只看该作者 #6 |
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如果你居住在加拿大,但是你的国籍是中国或是其他国家;或者你在中国有个人财产,你最好向律师咨询关于international will的事项:these differences can create major headaches when it comes time to probate a will. Probate 是指验证遗嘱的有效性和处理遗产的法律程序。 此帖于 Aug 19th, 2012 16:21 被 青青方竹 编辑。 |
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Aug 19th, 2012, 13:38 | 只看该作者 #8 |
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遗产规划 加拿大并不征收遗产税。受益人不需要把所获得的遗产作为收入纳税。 但是,根据加拿大的税法规定,当资产变成遗产时,也就是当一个人去世时,其所有现金以外的资产(包括股票、债券、互惠基金、出租物业及度假物业等)会被认定已按合理市场价值出售(Deemed Disposition at Fair Market Value)。这些资产很可能会比购入时增值了。资本增值(capital gain)的50%要作为收入纳税。比如,某人在20年前以20万元购买了一个度假屋,在其去世时该度假屋市值是50万元,那么增值的这30万的50%,也就是15万就会作为死者最后一年的收入来征税。但如果某物业是你的主要住宅,在你去世时该物业的资本增值无需纳税。 在你去世时,你的注册退休储蓄基金(RRSP)及退休入息基金(RIF)可以免税转到你配偶(或同居伴侣)的计划之下,或者免税转给18岁以下经济未独立的子女或孙子女。否则你的RRSP及RIF会被取消注册,RRSP和RIF的总价值会被当作你当年的收入来征税。 除了上述税务之外,处理遗产还涉及一些其它费用,如遗嘱认证费(probate)等。你可以通过遗产规划,即通过采取一定的策略,使资产以遗嘱以外的形式转给受益人,从而减少甚至无需支付因遗产而产生的税款和遗嘱认证费。例如,你可以考虑采用“联名资产(joint tenancy)”的形式购买房产。所谓“联名资产”,是指由两个或以上的人联权共同拥有的房产(也可以是联名银行帐户等其它资产),都具有“未亡人权利”:即当其中一人去世时,另外一人或几人就拥有该项资产。比如你与你的配偶联权共同拥有一个度假屋,那么当你去世时,该度假屋自动归你配偶所有,而不会成为你的遗产的一部分。因此,该物业的资本增值不会作为你最后一年的收入来征税,也不必支付遗嘱认证费。 |
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Aug 19th, 2012, 13:50 | 只看该作者 #9 |
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大家最关心的话题:未成年子女监护人(guardian)的问题 你可以在遗嘱里指定1名或多名监护人(guardian),负责在你去世后照顾你的未成年子女。你还可以指定你的未成年子女的财产监护人(guardianship),他们负责管理你未成年子女的财产,如怎样投资等。注意,监护你的未成年子女及监护他们的财产是两种不同的权利。你指定某人为你的未成年子女的监护人,并不等于你授权他/她为你未成年子女的财产监护人。你需要另外指定你未成年子女的财产监护人。 监护人拥有与父母同样的权利及义务,可决定你的未成年子女住在哪里、去什么学校以及接受何种治疗等。 |
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Aug 19th, 2012, 16:54 | 只看该作者 #10 |
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给未成年小孩选择监护人时需要考虑: 1. 监护人现在住在哪里?--- It may be difficult or upsetting for your child to move right after your death. 2. 监护人的年龄? 3. 监护人有抚养孩子的经验吗? 4. 监护人会为孩子的利益着想吗? 5. 监护人有足够的时间照顾孩子吗? 6. 孩子和监护人是否合得来? 7. 其他,如 is my guardian able to care for my child emotionally, physically and financially? |
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