Introduction Until recently, New Brunswick law required that individuals meet in the physical presence of witnesses – and in certain cases, lawyers – to execute a valid Will or Enduring Power of Attorney. On December 18, 2020, in response to the COVID-19 pandemic, which made in-person meetings more difficult and less safe, the New Brunswick […]
Introduction Powers of attorney are documents in which an individual (called a “grantor”) can appoint another individual or individuals (called an “attorney”) to make decisions on their behalf during their lifetime. Powers of attorney can be drafted to deal with decisions with respect to property matters and/or decisions with respect to personal care (i.e. health […]
Introduction New Brunswick’s Small Business Investor Tax Credit Act (the “Act”) was created to help New Brunswick businesses attract investors and encourage New Brunswick residents to invest in local businesses. Under the Act, the small business investor tax credit program (the “SBITC Program”) provides eligible investors a non-refundable provincial tax credit when they invest in […]