Main, Lucinda (Lucy) E.

CALL TO BAR

2008

CLERICAL ASSISTANTS:

Gabriella Giordano
Legal Assistant
416.840.5453
ggiordano@beardwinter.com
Melanie Nakata
Law Clerk
416.840.6680
mnakata@beardwinter.com

DETAILS

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Lucy is a partner in the firm’s Trusts and Estates Planning Group and a Trust and Estate Practitioner (TEP) as designated by the Society of Trust and Estate Practitioners (STEP).  In May 2016 she was awarded the Hoffstein Book Prize, an award given by the Ontario Bar Association (OBA) to recognize accomplishments and contributions in the areas of Wills, trusts and estates.

Lucy’s practice is devoted to estate and trust planning and administration matters and she advises Canadian and international clients on a wide range of matters, including:

  • drafting estate planning documents, including Wills, Continuing Powers of Attorney for Property and Powers of Attorney for Personal Care;
  • working with family businesses and closely-held private companies with regard to their business succession planning;
  • establishing private charitable foundations;
  • advising clients on methods in which to minimize income tax and estate administration tax (i.e. probate fees) payable on death;
  • counselling beneficiaries of estates, executors of estates, trustees of trusts and attorneys for property and personal care;
  • helping with the administration of an estate (i.e. the probate process);
  • assisting in the setting up, maintenance and winding up of domestic and international trusts; and
  • providing support to litigators in contentious estate and trust matters (e.g. Will challenges, passing of accounts, testamentary capacity disputes, guardianship, dependant’s relief claims, etc.).

Lucy has been and continues to be actively involved in a number of Canadian and international associations and committees:

• between 2009 and 2011 she was a committee member of the OBA’s Trusts and Estates Law Section and between 2011 and 2016 she was an executive committee member and as such a member she was an editor of the newsletter, chair of the Continuing Legal Education Committee, chair of the Statutory Review Committee and the Public Affairs Liaison;

• from 2009 to 2014 she was an executive committee member of the OBA’s Taxation Law Section.  While an executive member she was a program co-ordinator and co-chair of the annual Institute program;

• between 2011 and 2013 Lucy was a member of the steering committee of the Toronto chapter of the Canadian Tax Foundation’s (CTF) Young Practitioners Group and between 2013 and 2016 she sat on the organizing committee for its Ontario Conference (“The Definitive Tax-Planning Conference for Advisors to Owner-Managed Businesses”);

• Lucy co-founded the Toronto Junior Trusts and Estates Practitioners’ Group (JTEPG) which has in just a few short years grown to approximately 85 trust and estate planners and litigators in the city who meet monthly to discuss current trust and estate matters;

• since 2009 Lucy has been engaged in the work of the International Association of Young Lawyers (AIJA) and between 2013 and 2016 she acted as the organization’s Canadian representative;

• in 2015 she was a member of the Toronto Public Library’s Law at the Library, a new committee working to create a series of legal education seminars cross the city for the general public;

• in 2016 she was asked to participate in the Law Society of Upper Canada’s Early Career’s Roundtable; and

• Lucy was invited in 2016 to participate as a steering committee member of the first annual Estate & Trusts Practitioners’ Forum hosted by Cambridge Forums at Langdon Hall in Cambridge, Ontario.

Lucy has written and co-authored articles and chapters for Trusts and TrusteesSTEP, Journal of International Tax, Trust and Corporate Planning and Canadian Tax Focus among other Canadian and international publications. Lucy has presented at various conferences including for AIJA, Law Society of Upper Canada, OBA, CTF and American Law Institute/American Bar Association.

Upcoming Publications & Presentations

The Family Lawyer as Quarterback: Managing Estate Planning, Real Estate and Employment Law Issues,” speaker, Toronto Lawyers Association, September 13, 2017.

“The Anatomy of a Cross-Border Will”, discussion led with Christine Perry of Keel Cotrelle LLP, Estates & Trusts Practitioners’ Forum, Cambridge Forums, November 6, 2017.

“Recent Changes to Canadian Immigration, Tax, Real Estate and Trust Law and their Potential Adverse Consequences on Attracting High Net-Worth Foreigners and Foreign Investment to Canada”, co-written with Andrea Tratnik, forthcoming in the Journal of International Tax, Trust and Corporate Planning.

Past Publications & Presentations

Mentor participant, “Sixth Annual Speed Mentoring Event”, Young Women in Law, June 27, 2017.Mentor participant, “Sixth Annual Speed Mentoring Event”, Young Women in Law, June 27, 2017.

“Family Offices in Canada”, co-authored with M.A. Bueschkens (Miller Thomson LLP) and A. Tratnik (Beard Winter LLP), The International Family Offices Journal (Globe Law and Business), June 2017.

“Professional Responsibility & Ethics Series: Know Your Client”, co-presenting with John J. Tobin, Ontario Bar Association’s Taxation Law Section, December 8, 2016.

“When documents don’t reflect intentions: effective dates, rectification and rescission”, discussion led with Rob Miedema of Boyne Clarke LLP, Estates & Trusts Practitioners’ Forum, Cambridge Forums, November 16, 2016.

“The Business Side of the Practice”, discussion led with Rob Miedema of Boyne Clarke LLP, Estates & Trusts Practitioners’ Forum, Cambridge Forums, November 16, 2016.

From Cohabitation to Marriage & Beyond,” panel discussion with Audrey Shecter (family lawyer at Beard Winter LLP), Young Women in Law, October 17, 2016.

Mentor participant, “Building a Successful Solicitor’s Wills and Estates Practice: A Mentorship Event”, Ontario Bar Association, October 6, 2016.

“Physician Assisted Dying: Is the Debate Over?,” co-written with Anna Alizadeh (articling student at Beard Winter LLP), Key Developments in Estates and Trusts Law in Ontario, 2015-2016 Edition, Canada Law Books, Summer 2016.

Panelist, 2016 Spring Half-Year Conference, “Welcome to my Crib – Legal Guide to High Net Worth Individual Housing”, International Association of Young Lawyers (AIJA), Chicago, USA, May 18-21, 2016.

Panelist, Ninth Annual Tax Conference: Cross Border Taxation of High Net Worth Individuals, International Association of Young Lawyers (AIJA), “Case Study Around Property Ownership of High Net Worth Individuals”, Reykjavik, Iceland, March 11-12, 2016.

Quoted in “Caution flags for spousal trusts: New tax rules may cause spousal trust assets to be taxed in the hands of someone who does not receive the assets” by Rudy Mezzetta, Investment Executive, November 2015.

Ante-Mortem or Post-Mortem Case Study of Will and Estate Planning,” co-presenter with Marc Graham (BDO Canada LLP), Canadian Tax Foundation, The Definitive Tax-Planning Conference for Advisors to Owner-Managed Businesses, October 26, 2015.

Co-Chair with Eric Hoffstein (Minden Gross LLP), “Working with the Family Business: Administration and Litigation of Estates which Include a Family Business”, Ontario Bar Association, September 29, 2015.

“Powers of Attorney and Wills”, presentation with Katie Ionson of Fasken Martineau LLP, Law at the Library, Toronto Reference Library, June 30, 2015.

“Recent Changes to the Taxation of Life Interest Trusts,” speaker, “The Six-Minute Estates Lawyer 2015”, Law Society of Upper Canada, May 6, 2015.

Estate Administration: You’ve Been Named Executor, Now What?”, presentation with Katie Ionson of Fasken Martineau LLP, Law at the Library, Don Mills Library, April 1, 2015.

Panelist, International Association of Young Lawyers (AIJA) and the American Bar Association, “The International High-Net Worth Same Sex Family”, Brighton, United Kingdom, April 9-11, 2015.

“Family Offices: The Society of Trusts and Estates Practitioners Handbook for Advisors”, STEP and Globe Law and Business, contributing author, April 2015.

International Trust Laws”, Jordan Publishing, Chapter on Canada, co-author with John O’Sullivan, Pia Hundal and Andrea Tratnik, January 2015.

“Corporate Tax: An Introduction”, co-chair with Chris Markou, Ontario Bar Association Young Lawyers’ Division, December 8, 2014.

Carrick Talks Money, Globe and Mail on-line video, “Stop procrastinating: it’s time to get a will.”

Carrick Talks Money, Globe and Mail on-line video, “What’s so bad about using a DIY will kit?

Carrick Talks Money, Globe and Mail on-line video, “Who will be my executor and power of attorney?

“Current Cases”, co-presenter with Giancarlo Di Maio (PricewaterhouseCoopers LLP), Canadian Tax Foundation, Ontario Tax Conference, October 27, 2014.

“Latest Developments Affecting the Taxation of Trusts”, speaker, “Tax Issues for General Practitioners”, Law Society of Upper Canada, September 22, 2014.

Featured in “How Parents Can Help Their Adult Children Buy A House” in the August 12, 2014 issue of The Globe and Mail.

“European Union Succession Regulation”, panelist, P+P Pollath + Partners, Berlin, Germany, June 19, 2014.

“Inheritance and Matrimonial Regime for Trusts and Foundations”, panelist, International Association of Young Lawyers (AIJA) and the International Bar Association, “Governance and Succession Planning for the Family Business & Foundations and Trusts in International Estate Planning”, Berlin, Germany, June 20, 2014.

“Estate Assets”, speaker and co-chair, “Your First Estate Administration”, Ontario Bar Association Young Lawyers’ Division, May 29, 2014.

“Proposed Changes to the Taxation of Testamentary Trusts”, speaker, “The Six-Minute Estates Lawyer 2014”, Law Society of Upper Canada, April 29, 2014.

“Case Law Update: Swirsky v. The Queen”, presenter, “Tax Update”, Ontario Bar Association Trusts and Estates Section, March 25, 2014.

“The Tax Consequences of US Citizens and US Tax Residents Living and Working in Canada”, chair, Ontario Bar Association Taxation Section, March 5, 2014.

Carrick Talks Money, Globe and Mail on-line video, “Your Duties as Power of Attorney.”

Carrick Talks Money, Globe and Mail on-line video, “How to Choose Your Power of Attorney?”

Carrick Talks Money, Globe and Mail on-line video, “You Want to Give Me Power of Attorney?”

“Estates, Trust and Tax Law in Canada: Recent Developments of Interest”, Journal of International Tax, Trust and Corporate Planning, Vol. 20, No. 4, 2013.

“A Guide to International Estate Planning: Drafting, Compliance, and Administration Strategies”, 2nd edition, updated Wolfe D. Goodman’s Chapter 16 – Special Considerations in U.S.-Canada Estate Planning, co-authors Mary Anne Bueschkens and Jason P. Trenton, December 2013.

“Using Inter Vivos Trusts in Estate and Family Planning: Alter Ego and Joint Spousal and Common-Law Partner Trusts”, co-presenter with Troy McEachren, Canadian Tax Foundation, Ontario Tax Conference, October 29, 2013.

“Who’s Your Client?”, presenter, Professional Responsibility & Ethics Series, Ontario Bar Association’s Taxation Law Section, October 7, 2013.

“Taxation Law: What You Missed While You Were Away – Summer 2013 Tax Developments”, chair, Ontario Bar Association Taxation Section, September 11, 2013

“Estate Planning for Executives”, Women in Film and Television, Executive Breakfast Series, July 18, 2013.

Featured in “Loyalty points: Don’t waste this overlooked asset” in the June 27, 2013 issue of The Globe and Mail.

“Tax Issues in Trust and Estate Planning: Inter Vivos Trusts – Subsection 75(2) of the Income Tax Act”, speaker, Ontario Bar Association’s seminar “Tax Law Basics for the Corporate-Commercial Practitioner”, May 2, 2013, London, Ontario.

Nizar Kanji v. Attorney General of Canada: McPeake Decision Distinguished and Rectification Not Granted,” Trusts and Estates Law Section of Ontario Bar Association’s newsletter, Deadbeat, Vol. 31, No. 3, April 2013.

“Estate Planning for US Persons & Assets”, key note presenter, RBC Dominion Securities Inc. dinner, April 18, 2013.

“Practice Area Primer – Wills and Estates”, panelist, University of Toronto, Faculty of Law, Toronto, February 12, 2013.

“Tax Highlights for the General Practitioner”, co-chair with David W. Chodikoff, Ontario Bar Association’s Institute, February 8, 2013.

Dice v. Dice Estate: Interpretation of the Term ‘Per Stirpes’,” Trusts and Estates Law Section of Ontario Bar Association’s publication Deadbeat, Vol. 31, No. 2, January 2013.

“Charities and Not-For-Profit Organizations: A Potpourri of Recent Tax Issues”, chair, Toronto Chapter of the Canadian Tax Foundation’s Young Practitioners Group, December 10, 2012.

“Professional Responsibility & Ethics Series: Audit Requests and It’s Your Mistake, Now Fix It”, co-chair with John J. Tobin, Ontario Bar Association’s Taxation Law Section, December 4, 2012.

“International Estate Planning”, 2nd edition, Release 20, Matthew Bender, Chapter 15 – Canada,  co-author with Mary Anne Bueschkens, September 2012.

“Recent Developments in Canada in the Areas of Trusts and Estates Law”, co-author with Mary Anne Bueschkens, Trusts and Trustees (2012) 18(9): 848-861.

“Canadian Tax, Trust and Estate Issues Relevant to High-Net Worth Individuals with Ties to Canada and the United States”, co-author with Mary Anne Bueschkens, presented at the American Law Institute/American Bar Association’s International Trust and Estate Planning conference, Toronto, August 23, 2012.

“The ability (or lack thereof) for Canadians to make tax-deductible donations to foreign charities”, 227 Offshore Investment, June 2012.

“Rectification May Reduce Tax-Planning Negligence Claims”, Canadian Tax Focus, Vol. 2 No. 2, May 2012.

“Tax Savings for Canadian Immigrants”, Global Citizen, March/April 2012.

“Case Comment: Moffet Estate v. Irwin, 2011 ONSC 5420 – Use of Extrinsic Evidence in the Interpretation of Gift of Real Property in Will,” Trusts and Estates Law Section of Ontario Bar Association’s publication Deadbeat, Vol. 31, No. 3, March 2012.

“Avoiding or Evading: Using Tax to Benefit, Legally!”, panelist, International Association of Young Lawyers (AIJA), Location and Relocation of High-Net Worth Individuals, Davos, Switzerland, January 31 – February 4, 2012.

“Professional Responsibility & Ethics Series: Dealing with Tax Opinions & Retroactivity, Retrospectivity and Backdating”, co-chair with John J. Tobin, Ontario Bar Association’s Taxation Law Section, December 5, 2011.

“Tax Holiday for High-Net Worth Individuals Immigrating to Canada”, International Association of Young Lawyers (AIJA), E-zette, No. 27, November 2011.

“The Doctrine of Rectification: A Roundtable Discussion”, co-chair with Shannon Nelson, Toronto Chapter of the Canadian Tax Foundation’s Young Practitioners Group, October 5, 2011.

“Income Attribution Rules and Trusts”, Canadian Tax Focus, Vol. 1 No. 2, August 2011.

“Tax Exempt Trusts for New Canadians: Frequently Asked Questions”, co-author Richard I. R. Winter, Q.C., 216 Offshore Investment, May 2011.

“Trusts Under Attack: A Canadian Perspective”, Journal of International Tax, Trust and Corporate Planning, Vol. 18, No. 1, 2011.

“Case Comment: Estate of Paul Penna, 2010 ONSC 4730 and 2010 ONSC 6993 (CanLII) – Estate Trustee Sentenced to 14 Months in Jail for Contempt of Court”, Trusts and Estates Law Section of the Ontario Bar Association’s publication Deadbeat, Vol. 29, No. 3, March 2011.

“Hands Across the Border: Working with the Canadian Non-Profit Sector”, interviewed by Seth Perlman, PhilanthropicNews, a publication of Perlman & Perlman, LLP, Winter 2010-2011.

“Attack by the Taxman and by Governments: Panel Discussion Covering the Views Under Several Tax Jurisdictions’ Approaches on Trusts and the Position of the Settlor and Likely Beneficiaries”, panelist, International Association of Young Lawyers (AIJA), Trusts Under Attack Conference, Malta, October 21-23, 2010.

“The Times They Are A Changin’: A Canadian Primer on Protectors, Letters of Wishes and File Memoranda”, co-author with Richard I. R. Winter, Q.C., 206 Offshore Investment, May 2010.

“Your Legal Setup”, presented with Erik Fish, Ontario Association of Naturopathic Doctors’ Business Symposium, Ryerson University, October 15, 2009.

“A Canadian Immigration Trust Primer”, co-author with Richard I. R. Winter, Q.C., 198 Offshore Investment, July/August 2009.

“Your Legal Setup”, presented with Erik Fish, Ontario Association of Naturopathic Doctors’ mentoring teleconference, February 24, 2009.

“Associates and Clinics”, co-author with Erik Fish, 53 The Pulse (Ontario Association of Naturopathic Doctors), Winter 2009.

“Your Legal Setup”, presented with Erik Fish, Ontario Association of Naturopathic Doctors’ Business Symposium, Ryerson University, November 27, 2008.

ARTICLES

August 9, 2017 by : in
Feature
The intersection of family law and estate planning issues
Lucy Main will be speaking about the intersection of family law and estate planning issues at the Toronto Lawyers’ Association on September 13, 2017.   This continuing education program will focus on three important practice areas which family lawyers often encounter.  Audrey Shecter will be More...
May 25, 2016 by : in
Announcements Events
Lucinda (Lucy) Main Awarded 2016 Hoffstein Book Prize
Lucinda (Lucy) Main has been awarded the 2016 Hoffstein Book Prize.  It is an award given by the Ontario Bar Association to recognize accomplishments and contributions in the areas of Wills, trusts and estates.  The award was presented at a dinner reception on May 31.

Beard Winter lawyers (left to

More...
March 11, 2016 by : in
Events
Lucinda Main Addresses AIJA Ninth Annual Tax Conference
Lucinda E. Main was a panelist in Reykjavik, Iceland, March 11-12, 2016 at the  Ninth Annual Tax Conference: Cross Border Taxation of High Net Worth Individuals, International Association of Young Lawyers (AIJA), where she presented a “Case Study Around Property Ownership of High Net Worth Indi More...
January 4, 2016 by : in
Feature
Canadian Tax Foundation: Video
Lucinda Main participates in a video to celebrate the 70th anniversary of the Canadian Tax Foundation. View here
November 13, 2015 by : in
Feature
Caution Flags for Spousal Trusts

New tax rules may cause spousal trust assets to be taxed in the hands of someone who does not receive the assets.

By Rudy Mezzetta | Investment Executive A Change coming in 2016 affecting the taxation of spousal trusts could have a significant negative impact on estate planning, particularly in c More...

EDUCATION

LL.B., 2007
Queen's University
B.A. (Hons.), 2004
University of Western Ontario

ARTICLES AND SPEECHES

Lucinda E. Main
Print Profile

ASSOCIATION(S)

  • Canadian Bar Association
  • Canadian Tax Foundation
  • International Association of Young Lawyers (AIJA)
  • Ontario Bar Association
  • Society of Trust and Estate Practitioners (STEP)