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#2392 The Canadian Cottage Update

#2392 The Canadian Cottage Update

Presented on April 13, 2021 (expires 4/13/26)

1.0 CLE credit: Areas of Professional Practice
Appropriate for all attorneys

U.S. Attorneys should be aware of the Canadian tax consequences related to U.S. clients buying, selling, holding Canadian property as well as consequences of owing Canadian property at death. Learn the “Deeming” rules which require U.S. residents to file Canadian tax returns and pay capital gains tax in the case of family transfers and in the case of death. Avoid penalties and interest for failure to file or on time.   Learn of new taxes and new filings that are required of U.S. residents, including filing requirements on transfers of shares in U.S. cottage holding companies. Understand how Ancillary Estate proceeding are handled in Ontario. This should prove to be a very useful and informative program for the U.S. attorney who wants to understand how certain events can trigger Canadian tax consequences with respect to the holding of Canadian property for the benefit of your clients.  Will include of a review of what has been in place and what new things are applicable to U.S. clients in these situations. During this program you will learn:

  • Procedures in transfers of Canadian property
  • Procedures on Ancillary Probate proceedings in Ontario
  • Canadian taxes applicable to transfers and dispositions
  • Estate planning techniques
  • Use of Trusts and U.S. resident corporations
  • Application of new Land Speculation Tax
  • Filing requirements by U.S. Resident Corporations in Canada
  • Filing requirements by owners of U.S. Resident Corporations in Canada
  • Tax Consequences of gifting, death and divorce
  • Capital gains tax and the U.S. – Canada Tax Treaty
  • Filing requirements when U.S. Resident corporation shares are disposed of or transferred

Available Format: CD, OnDemand

OnDemand: $40 Members (Promo Code: member2025), $80 Non-Members

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#2440 Legal Rights of Intellectually Disabled Immigrants: the Paula Patton Story

#2440 Legal Rights of Intellectually Disabled Immigrants: the Paula Patton Story

Presented on June 23, 2022 (expires 6/23/27)

1.5 CLE Credits: Areas of Professional Practice
Appropriate for all attorneys 

Like so many tragic family separation cases today, this case, from upstate New York, received attention from the press and the legal community. It offers some insight into the larger consequences of both the 1924 Immigration Act and the political efforts to protect a small group of children from the consequences of that legislation. This program provides a microhistory of Paula Patton, a poor, intellectually disabled, nine-year-old child, who arrived at Ellis Island with her family in 1914. Judged by medical authorities as an “imbecile,” she was sent back but due to the outbreak of World War I and the closure of the sea lanes, her ship returned to port. She then entered the United States on bond.

Multiple attempts for her arrest and deportation followed over the next ten years. Appeals by community leaders to two U.S. Presidents, as well as litigation in the federal courts including the U.S. Supreme Court, thwarted deportation efforts time and time again. All the while, allies condemned her torment as “un-American.” In the end, Paula’s fate and that of others hinged on a single paragraph in the 1924 Immigration Act. Though her childhood was spent in Olean, her network of supporters included women in Buffalo. These developments occurred against the backdrop of widespread nativism and anti-Semitic sentiment, while the eugenics movement was at its height.

Rutgers Professor Emerita Janet Golden and Rhode Island attorney John T. Duffy analyzed this case in an article in the Journal of Social History. They will present their findings through an analysis of legal cases, upstate New York political activism, and the history of disability. Sources to be discussed include federal court cases, Presidential correspondence, Congressional hearings, and accounts in the local press. Any discussion about the rights of persons with intellectual disabilities in the 1920s would be incomplete without addressing Buck v. Bell, 274 U.S. 200 (1927). The Honorable Eugene M. Fahey, the former judge with the New York Court of Appeals, will explain and provide context. Paula Patton’s niece and Buffalo native, former Philadelphia assistant district attorney Julie Patton Currie, shares her reflections on her family’s personal history.

Moderator: Sharon Nosenchuck, Esq., Chair, BAEC Human Rights Committee

Speakers:
John T. Duffy, Esq., Lawyer, Author, Marketing Consultant
Hon. Eugene M. Fahey, New York Court of Appeals (Ret.)
Janet Golden, Ph.D., Professor Emerita, Rutgers University
Julie Patton Curie, Esq., Former Philadelphia Assistant District Attorney, Paula’s niece

This program is co-sponsored by the BAEC Human Rights Committee and the Olean Historical and Preservation Society.

Available format: OnDemand, CD, DVD

OnDemand: $45 members (Promo Code: member2025), $90 Non-members

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