Succession Planning for Families, Businesses and Private Foundations
Monday, July 30, 2012
In the most recent edition of the STEP Journal (July 2012), there was a feature on succession planning in the context of family businesses, Why is succession so difficult (Hakan Hillerstrom) and Success at succession (Mark Evans), Key questions for reviewing family governance arrangements (Christian Stewart). However succession planning is not ...
Thursday, July 12, 2012
Summary: It is not often that the courts deal with charity related cases but this latest decision of Justice Beaudoin 2011 ONSC 6801 (CANLII) and 2011 ONSC 5684 (CANLII), confirms that when it comes to costs; the same rules apply. In the context of a breach of fiduciary duties as between ...
Case Review: Smith Estate v. Rotstein, 2011 ONCA 833
Wednesday, July 4, 2012
Summary Judgment Appeal re Partial Probate & Costs. At first instance Justice Brown granted partial probate on summary motion along with over $700,000 in costs. Appeal on merits dismissed, appeal on costs granted. In this case Smith Estate v. Rotstein, 2011 ONCA 491 (CanLII), Justice Brown and the Court of Appeal ...
Insurance Declarations and Separation Agreements - Never Easy
Monday, June 25, 2012
In the context of negotiating a separation agreement, a typical question is: are support obligations to be continued (or "secured") after the death of the payor spouse? When having the estate planning discussion with a separated client, often we are told that the life insurance is there to "secure" upon death ...
Joint Ownership with Right of Survivorship - Parents and Children
Friday, June 15, 2012
Last week, we wrote about severing joint tenancy by "course of dealing", and this week we thought we would continue the joint tenancy theme. We are frequently finding that our elderly clients have received the message of various well-meaning professionals (or magazine articles), and want to avoid probate on their largest ...
Joint Tenancy or Tenants-in-Common? The Hansen Decision and Severance by Course of Dealing
Thursday, June 7, 2012
A recent decision of the Ontario Court of Appeal, Hansen Estate v. Hansen, 2012 ONCA 112 ("Hansen"), serves as a helpful reminder of the ways in which a joint tenancy can be severed. In Hansen, the Court considered whether a joint tenancy was severed in the context of a ...
OBA - Trusts and Estates Section
Wednesday, May 30, 2012
The Trusts and Estates section of the Ontario Bar Association honoured the Honourable Justice Susan Greer last night at their annual award dinner. Justice Greer has been a leader in the trust and estate planning and litigation in her practice and on the bench. The speakers introducing her spoke very highly ...
Traditional Words in a Changing World
Tuesday, May 22, 2012
When you were drafting last did you use the words "son" or "daughter" to describe the relationship? Is it necessary to be using words of description anymore? What if the description no longer applies by the time the testator dies? We have learned to be careful when it comes to describing ...
Federal Government Introduces the Protecting Canada's Seniors Act
Friday, May 11, 2012
In March of this year the federal government introduced Bill C-36 An Act to Amend the Criminal Code (Elder Abuse) also known as the Protecting Canada's Seniors Act. The Act amends section 718.2(1) of the Criminal Code to add or broaden the circumstances to take into account in sentencing. The ...
Release of CRA's Fundraising Guidance - Finally
Thursday, May 3, 2012
On April 20, 2012, we finally got the much anticipated CRA Fundraising by Registered Charities Guidance, known as CG-013.
The Guidance has been simplified and provides annexed schedules with examples, descriptions and tools for further reference. There is also more guidance...
Update: Release of 2010 Canada Survey of Giving, Volunteering and Participating
Wednesday, April 25, 2012
In January 2012, we reported that the 2010 Canada Survey of Giving, Volunteering and Participating ("CSGVP") conducted by Statistics Canada was soon to be released; which has now happened. With more detailed analysis to come, Statistics Canada has released the first of several releases...
Budget 2012 Provisions Affecting Charities
Tuesday, April 17, 2012
The 2012 Federal Budget changes that affect the charitable sector include: political activities, gifts to foreign charities, charitable donation tax shelters and charitable giving. These measures will come into force the later of January 1, 2013.
Changes to RDSPs in the Federal Budget
Monday, April 9, 2012
The Federal Budget (announced last week) proposes some changes to RDSP's. One change was expected; expending the class of person who can be the holder of the RDSP for an incapable adult. This measure; however, is temporary and will only be in place from Royal Assent to the end of 2016 to provide the provinces with time to make changes to deal with this issue...
Thursday, March 29, 2012
On March 19, our colleague, Diane Viera, wrote about Alberta's new Wills and Succession Act (the "Act") which has recently come into force. Thinking about it, we wonder how long it will be before other provinces follow suit and update their legislation in this area - and should they? Modernizing one area in particular seems like a good idea to us. Alberta has, for example, changed its intestacy rules, including updating the law to mirror common intentions. In our view, this would be a step forward for Ontario to take...
What Having to Move Can Teach Us
Wednesday, March 21, 2012
A few weeks ago, our colleague, Paul Fensom, blogged about his neighbor who had to move under unfortunate circumstances. This neighbor's father, suffering from Alzheimer's, had to be moved to a long term care facility but as the father had never finalized powers of attorney, the PGT became his guardian for property and the daughter who lived with him was put out of the home so the house could be sold all despite the father's informally expressed intention that she be able to remain there for her lifetime (and receive the house as a gift following his death)...
Service Dogs - More than Service
Tuesday, March 13, 2012
Good friends of ours recently confirmed with testing that their 3 year-old son is autistic. This is something they, as parents, have "known" for a long time. Far from coming as bad news to them, this diagnosis has left them feeling positive and even excited about the opportunities that now may be available to assist their son. They have known that their son learns differently, and have been dealing with the challenges associated with autism with minimal assistance up to this point - just because of the lack of diagnosis...
Social Media: Using its Power for Good
Monday, March 5, 2012
Last week, I blogged about the need for organ donation, and I recently read about the way in which a young Ontario woman has been using social media to promote this cause.
20 year-old Helene Campbell from Ottawa suffers from a rare lung disease: idiopathic pulmonary fibrosis, and is currently in hospital in Toronto awaiting a double lung transfer. In January of this year, she posted an online video telling the world she requires a transplant, and raising awareness about her lung disease. She sent a tweet from her Twitter account to Justin Beiber, enlisting his help. She asked him to "use that Canadian voice of yours and help save lives like mine," and she posted a link to Service Ontario's organ registration website www. BeADonor.ca...
Friday, February 24, 2012
Canadians generally have been considered generous people. A recent report however, released by the Canadian Institute for Health Information (CIHI) showed there are thousands of Canadians on wait lists for organs. Donor rates in Canada have been stagnant since 2006 and the numbers are disheartening.
- In 2010 there were 1,022 organ donations (which lead to 2,103 transplant procedures). This was an increase of only five donors (29 procedures) since 2006.
- 229 Canadians died waiting for an organ in 2010.
- 135 people needed a new heart in 2010. 22 people died waiting for one.
- At the end of 2010, 3,362 patients were waiting for a new kidney - the need for kidneys has doubled in the past 20 years.
Changes To The Canadian Pension Plan
Wednesday, February 15, 2012
In January, 2012, Prime Minister Stephen Harper was speaking in Davos, Switzerland. He stated that the Canada Pension Plan is "fully funded, actuarially sound and does not need to be changed," while at the same time making changes to the Canadian Pension Plan ("CPP"). In most years, changes are limited to increases to benefit payments and premiums; this year, however, will be different:
Some of the changes are...
Despicable Son Gets 10 Years - Con Man Defrauds Mother
"Mr. [Roman] Kaziuk would rip off the wings of all the angels in Heaven and sell them to the devil for his own gain if he could": so held Ontario Justice Lesley Baldwin last month when she imposed a 10 year prison sentence on Mr. Kaziuk for frauds he committed against his mother, Feliksa Kaziuk, 88, of Oakville.
At the time that Mrs. Kaziuk's husband died in 1999, she owned two mortgage free condos in Oakville, a mortgage free house in Miami, a car and over $1 million in the bank. By the time her son was finished 10 years later she had nothing. It was all gone...
Release of 2010 Canada Survey of Giving, Volunteering and Participating (CSGVP)
Monday, January 30, 2012
Every three years, Stats Canada conducts a giving, volunteering and participating survey of the not-for-profit sector. These surveys give us insight into how and when and where Canadians are giving their money and spending their time.
The information collected is on the national level providing data that helps monitor national and provincial economic growth and productivity, and informing the public and voluntary sector about policy and program decisions...
Friday, January 20, 2012
In 2011 a committee met at the British Columbia Law Institute (BCLI) to develop a guide for lawyers and notaries to assist them to recognize potential undue influence when taking will instructions. The task was taken on in anticipation of the reverse onus provisions, of the not yet in force BC Wills, Estates and Succession Act, where in certain situations the executor has the onus of proving there was no undue influence in the preparation of the will. The guide is also be helpful for recognizing undue influence in powers of attorney documents...
Ontario proposed to have Family Caregiver Leave
Thursday, January 12, 2012
In December the Ontario Minister of Labour introduced Bill 30 that, if passed, would amend the Employment Standards Act, 2000 ("ESA") to provide up to 8 weeks per year of unpaid job protected leave to employees requiring time off work to provide care or support to a family member with a serious medical condition. The proposed legislation would cover all employees whether full-time, part-time, permanent or contract who are normally covered by the ESA...
Wednesday, January 4, 2012
each part of the globe tend to bring with it gloom and doom.
Economic instability in Europe dragging down the whole world economy;
Political uncertainty in North Korea;
Political upheaval in the Middle East - Syria, Libya, Egypt;
Continuing concerns about Iran; and
Upcoming election in the US leading to political uncertainty closer to home.
These are without question real worries.
The impact on our practices will be felt this coming year. Practice management tools will be critical as well as human resource management. Keeping our eye on the bottom line and surrounding ourselves with "good people" will ensure a successful year on all fronts...
Non-Resident Attorneys for Property - Thinking Outside the Box
Wednesday, December 21, 2011
For some clients, choosing an attorney for property is no easy task. This is especially true for clients who are from another country and who may not have close family and friends in Canada. While appointing a trust company in these circumstances is one option, many clients still prefer to appoint an individual. However, if doing so, the client needs to consider the possible consequences with the appointment of a non-resident attorney: they may be unintentionally limiting their attorney's ability to instruct an investment dealer...
Tuesday, December 13, 2011
At times clients feel compelled to explain their reasons for the decisions they make in particular for deciding not to treat their children equally, or for excluding an expected beneficiary altogether. At other times, they fear that, because of the potential for clash between personalities and the circumstances surrounding their estate and will instructions, their estate is likely to be the subject of litigation...
The Art of Balancing Flexibility with the Science of Certainty
Monday, December 5, 2011
A charitable trust in perpetuity can be a way to leave a lasting legacy and to help those in need. However, forever is a long time and creating something that can last requires flexibility. These are things that we preach to our planning clients all the time.
When clients do not listen as perhaps they should then maybe they can learn a lesson from the recent decision of the British Columbia Superior Court in Lee v. Board of Education of North Vancouver School District No. 44 2011 BCSC 222, where in 1980 a charitable trust was established, in memory of a teacher who passed away, by the teacher's husband and children. The original capital of the trust ($5,500) was to be invested and income applied in perpetuity to a scholarship for a student, annually, in the amount of the lesser of the annual income or $500...
Friday, November 25, 2011
For a while, we in Ontario have held the view that our friends in the West have been more limiting in the exercise of a testator's testamentary freedom. We see the result of the "ability" to apply to vary a Will in BC much like trying to predict what a court in Ontario will do with a dependant support claim: impossible to predict the result.
A recent decision of the BCSC (Laing v. Jarvis Estate [2011] B.C.J. No. 1526) demonstrates the point once again. Without the main focus of the "undue influence" argument the court faced the "disinherited" child's claim to vary the Will where the deceased had left her estate to one son, K, to the exclusion of S, an adopted foster child and the other children she had fostered. The lawyer's evidence was an information sheet that described her children as being K, S and a foster child. The notes claimed the testator had not had contact with S "in years" and that S had effectively disowned her and that she had advanced S "lots of money"...
Ambiguity in Saskatchewan Will
Thursday, November 17, 2011
In Wernicke v. Quirk, 2011 CarswellSask 551, the Saskatchewan Court of Appeal interpreted the phrase "oil well rights" in a will referred to undeveloped freehold mineral title held by a testator in Alberta. This case was an appeal by the beneficiaries from a decision that the words "oil well rights" in their father's will meant freehold mineral titles. Pursuant to the will, the testator's two sons (beneficiaries) were each to receive one-half interest of the testator's "oil well rights"...
Philanthropy On A Different Level
Wednesday, November 9, 2011
In October 2011, several news agencies reported that The Canadian Women's Foundation was receiving a legacy gift of over 14 million from music composer and Order of Canada Member, Ann Southam ("Southam"), who passed away in November 2010 at the age of 73. Southam was one of Canada's most notable composers, and an inspired philanthropist. She lived most of her life in Toronto. She composed music for modern dance companies, such as the Toronto Dance Theatre and also taught at the Royal Conservatory...
The Days of the Dead
Tuesday, November 1, 2011
Los Dias De Los Muertos, the Days of the Dead is a traditional Mexican celebration honouring the dead. It is also celebrated around the world. The celebration takes place on November 1st and 2nd at the same time as the Catholic holidays of All Saints' Day (November 1) and All Souls' Day (November 2)...
Firearms – What to know about making a gift of a firearm
Friday, August 5th, 2011
In today's society, individuals want to gift all sorts of personal property to beneficiaries, including firearms. So, when talking to clients that wish to gift firearms some things to consider are: Have they spoken to the beneficiary about receiving the firearm? Does the beneficiary want the firearm? Should the firearm be gifted ...
Amendments to the Estates Administration Tax Act
Wednesday, July 27th, 2011
In May of 2011 Bill 173, Better Tomorrow for Ontario Act (Budget Measures), 2011, received royal assent. Schedule 14 amended the Estates Administration Tax Act ("EATA") to give power to the Minister of Revenue to conduct assessments and reassessments of the taxes paid, to create a duty on estate trustees ...
Can a will be written on any surface?
Monday, July 11th, 2011
In 1984 in Australia a man wrote a will on the wall of his bedroom. In London England it is rumoured a will was written on the door of a man's house in red chalk. In Saskatchewan a will was written on a tractor's fender. A pilot ...
Wine – How Liquid is it Really?
Thursday, June 30th, 2011
For some estates, wine, like other personal effects, can be just as, or even more valuable or personal than other personal items. Like other personal items, wine can be gifted and distributed to a named beneficiary or class of beneficiaries. And I suspect, like some personal effects, can ...
Screening Tests: Don't be Fooled
Wednesday, June 22nd, 2011
"Capacity" is a legal construct, not a medical diagnosis, and therefore, it can be difficult to determine. Despite this, the medical profession has influenced the area of capacity and using medical parameters, has developed "screening tests" intended to be guidelines or "red flags" to investigate further. The most ...
Barriers to Communication Masked as Symptoms of Incapacity – A Reminder
Tuesday, June 14th, 2011
Last week, in my blog entitled "Red Flags of Incapacity", I mentioned that certain barriers and physical changes associated with aging can be mistaken for signs of incapacity. As professionals, we need to be able to separate these from actual signs of incapacity, and work to reduce or eliminate their ...
Monday, June 6th, 2011
In her blog on Friday, Elaine Blades asked what diminished capacity may look like, providing a natural lead-in to our June series of capacity blogs. Capacity can seem a nebulous concept at times. It is to be presumed unless there is clear evidence to the contrary, and is domain-specific rather ...
Title: RESP's – Wrinkles and Warts
Friday, May 27th, 2011
As we know, a Registered Education Savings Plan ("RESP") can be a good vehicle to help parents set aside funds for their children's post-secondary education in Canada, mainly because a parent can contribute up to a maximum of $50,000.00 for each child that is named as a beneficiary in a ...
Souls of the Sea – Unique Alternatives to Traditional Burial Practice
Wednesday, May 18th, 2011
Last week we wrote on post cremation memorial space flights as an alternative to traditional burial practices. This week we look to alternatives that exist in the sea. A new underwater memorial reef off the coast of Florida, Neptune Memorial Reef, is part of an emerging trend to meet the demand ...
Fire in the Sky – Post Cremation Memorial Spaceflights
Tuesday, May 10th, 2011
In today's modern society some individuals are looking for unique alternatives to traditional burial practices. Space burials are offered by a company called Celestis, an affiliate company of Space Services Inc. A deceased individual can venture into space as part of a real space mission, alongside a commercial or scientific satellite and ...
Healthcare – A Canadian's Right or Responsibility?
Monday, May 2nd, 2011
Since 1947 when Tommy Douglas introduced "universal health care" Canadians have struggled with healthcare – as a funding issue and as a philosophical issue. In 1990 Ontario spent $20B on healthcare. In 1999 it was $21.6B. Ten years later by 2009 it had mushroomed to $45.2B and by 2023 – ...
Discovery of an attorney for property's action in a will contest case
Thursday, April 21st, 2011
In Papak v. Papak, the deceased had executed a will in 2002 leaving everything to the defendants. In 2006 the deceased executed a new will leaving everything to his sister in law that cared for him. The plaintiff refused to answer questions in discovery relating to her actions as power ...
Wednesday, April 13th, 2011
Most of us these days carry a cell phone (and now more prevalent smart phones) but do we really use them to their fullest potential. A cell phone is great if you are caught in a snow storm and need to call for a tow but what happens if you ...
Tuesday, April 5th, 2011
Courts are still not generous when awarding compensation for services rendered for personal care to a caregiver or even an attorney for personal care. It is still a labour of love. In the recent case of Re Kalczynski Estate, Justice Ramsay had the chance to change this. One of three daughters ...
Presumption of Capacity and Duty of a Solicitor
Monday, March 28th, 2011
A person who is over the age of 18 is presumed to be capable of entering into a contract, and the rest of the world is entitled to rely upon this presumption unless they have reasonable grounds to believe otherwise. However, the court in England was recently asked the question ...
Marriage, Separation and Divorce
Friday, March 18th, 2011
A change in personal circumstances, however drastic and life changing, does not always have the same legal significance or effect that clients expect. The most obvious yet less known example of this is separation and marriage. Whereas marriage can revoke your Will (and will, where your Will is not made ...
Thursday, March 10th, 2011
Perhaps because tax season is upon us, or perhaps just by way of coincidence, I have noticed that I have been asked to explain estate planning issues relating to RRSPs more frequently than usual in recent weeks. Most people seem to understand the rollover associated with naming a spouse as beneficiary ...
Wednesday, March 2nd, 2011
In a recent case, Gibbon Estate v. Sleeping Children Around the World, 2010 ONSC 6355, the Court was tasked with determining which of three testamentary documents constituted the deceased's final Will. The testator left behind: a) A handwritten will executed in 1989 and attested by two witnesses (the "1989 Will"). The ...
Exemplary Damages in Estate Matters?
Tuesday, February 22nd, 2011
A recent Supreme Court Decision on appeal from Quebec found that under the Quebec Charter a claim for punitive damages could be made against an estate. In de Montigny v. Brossard (Succession), the deceased defendant had strangled his former spouse and drowned his children then committed suicide. The mother and ...
Collaborative Law: Does it Have a Place in the Estate and Trusts World?
Friday, February 11th, 2011
At the recent OBA Institute Clare Burns spoke on the topic of collaborative law in resolving estate disputes. She concluded that collaborative law should be seriously considered for many kinds of estate and trust disputes. Collaborative law is best known in the family law realm to try to avoid the often ...
How do you help your clients protect their estate from a moral claim?
Thursday, February 3rd, 2011
As we know, in British Columbia it is very common for applications to be brought to have a deceased's will varied because one or more of the deceased's children was disinherited. The courts there rely consistently on a moral obligation of a parent to leave their estate to their children ...
Acceleration: Is a Life Interest Always a Life Interest
Wednesday, January 26th, 2011
A woman dies, leaving a discretionary life interest in her will for her spend-thrift brother. Her will provides that upon her brother's death, his only son is to be the remainder beneficiary. For years after his sister's death, the brother accepts payments of income from the trust. He is not very ...
How Do You Donate Your Body To Science?
Tuesday, January 18th, 2011
Many clients include their wishes regarding cremation and/or burial in their Wills. Some people provide a wish regarding organ or tissue donation, which is also often evidenced by an organ donor card. Still others decide to donate their bodies to science: what do they need to do to ensure that ...
advising attorneys for property
Monday, January 10th, 2011
Over the holidays, a colleague shared a story about advising an attorney for property. The attorney's elderly uncle was hospitalized after a stroke, but was mentally capable. She was asked to attend to his banking and to bring him items from his home, where she had not been in several ...
Are the Rules of Civil Procedure at times to rigidly applied?
Thursday, December 30th, 2010
In June an application for a certificate of appointment of estate trustee with a will was referred to hearing when a deficiency notice was issued by the estate registrar as the applicant had only sworn one affidavit that included the affidavit of execution and explaining the hand writing on the ...
RDSPs as Estate Planning Tools: Worthwhile?
Tuesday, December 21st, 2010
The Registered Disability Saving Plan ("RDSP") is a recent creation, intended to help parents and others save for the long-term financial security of a disabled person. When first announced, there was a lot of excitement about the utility of RDSPs as estate planning tools. Have they lived up to all ...
Monday, December 13th, 2010
A recent decision of Justice Brown of the estate court in Toronto comments on the increased litigation of the "so called battle of competing powers of attorney" and calls for legislative change. "May I pause here and say that I have reviewed much of the material involved in the litigation initiated ...
Friday, December 3rd, 2010
Abatement is the reduction of some or all of the gifts in an estate because there are insufficient assets to cover all the gifts. The courts have established a hierarchy of gifts such that not all gifts will abate equally. For example gifts of specific real property will be abated ...
The intersection of sections 8 and 10 of the children's law reform act
Thursday, November 25th, 2010
Do you need to rebut the presumption of paternity in order to be successful at a request for DNA testing? I argue no, and the recent case of Proulx v. Kelly* considers this point. Section 8 of the Children's Law Reform Act (CLRA) sets out 6 situations where a child's paternity ...
Are you thinking about the Long Term Care Homes Act, 2007?
Wednesday, November 17th, 2010
After a long wait, the Long Term Care Homes Act, 2007 (the "Act"), came into effect on July 1, 2010, and is now the single legislative authority over long term care homes. The Act is comprehensive and is made up of ten Parts, and with the regulations, replaced three statutes: ...
Be wary of what you ask for Tuesday, November 9th, 2010
Courts have the power to order assessments of a person's capacity to manage their property and/or personal care. Such an order is often necessary in situations where there is a dispute as to whether a person is capable or not or the "degree" of incapacity. However, when asking for an assessment ...
Monday, November 1st, 2010
A previous blogger discussed the capacity to marry, another area of capacity is the capacity to make a gift. For a gift to be valid there must be the following: the donor must have the intention to make a gift; there must be acceptance of the gift; and there must be delivery of ...
Friday, October 22nd, 2010
Professionals and lay people have no doubt been part of or heard about the increased awareness of the issues facing the elderly whether vulnerable, capable or not. Most however, are not aware of section 331 of the criminal code. Section 331 of the Criminal Code of Canada states: 331. Every one commits ...
Euthanasia…is it coming to Canada?
Thursday, October 14th, 2010
In the National Post yesterday there was an interesting article on Dr. Nitschke and his workshop on "Safe Exits". He lectures on safe ways to commit suicide if you are terminally ill. He advocates for the right to choose how one will die and planning for that event, if necessary. ...
Proportionality: Is there a Place for It in the Estates and Trusts World?
Tuesday, October 5th, 2010
Proportionality is the new buzz word. For us that do litigation, proportionality is associated with costs. Since the paradigm shift about ten years ago in costs in estate litigation such that costs are to now follow the cause rather than being paid out of the estate automatically, proportionality has become the ...
Upon Reflection: Be The Best That You Can Be … Some Thoughts
Monday, September 27th, 2010
The beginning of a school year and the beginning of a new season, since our calendar still seems to be based on a September-June year. With this comes (at least if you still have children in school) the inevitable notices, newsletters and forms to fill out, and, if you have ...
No Heroic Measures Clauses – putting your end of life decisions in writing
Friday, September 17th, 2010
Did you know that if you do not have a prior capable wish concerning your end of life decisions and you are not capable of making the decision yourself your doctor can put a do not resuscitate on your chart? Ontario statutorily allows for the use of no heroic measures clauses, ...
Can you find yourself to be incapable and then argue that you're not?
Thursday, September 9th, 2010
In M. Re, M believed that he was not managing his money properly as he ran out every month and asked to be assessed. He was found not capable of managing property because he ran of money each month and because he used Interac which was "expensive". After he was ...
Every three years, Stats Canada conducts a giving, volunteering and participating survey of the not-for-profit sector. These surveys give us insight into how and when and where Canadians are giving their money and spending their time.
The information collected is on the national level providing data that helps monitor national and provincial economic growth and productivity, and informing the public and voluntary sector about policy and program decisions.
