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<p class="MsoNormal">Thanks, Marcia<o:p></o:p></p>
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<p class="MsoNormal">Roger Hawkes, WSBA # 5173
<o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-size:14.0pt">Shoreline</span></i> Office: 19944 Ballinger Way NE<o:p></o:p></p>
<p class="MsoNormal"> Shoreline, WA 98155<o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-size:14.0pt">Sultan</span></i> Office: 423 Main<o:p></o:p></p>
<p class="MsoNormal"> Sultan, WA 98294<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Phone: 206 367 5000; fax: 206 367 4005<o:p></o:p></p>
<p class="MsoNormal">Email: <a href="mailto:roger@law-hawks.com">roger@law-hawks.com</a>
<o:p></o:p></p>
<p class="MsoNormal">Web site: <a href="http://www.hawkeslawfirm.com/">www.hawkeslawfirm.com</a><o:p></o:p></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Fujimoto, Marcia K.<br>
<b>Sent:</b> Friday, July 2, 2021 7:37 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Referral for Canadian RP counsel in BC<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Kate, I agree with Jacob. I believe the general rule is not to use strategies that work in the US with Canadian real property. You may want to consult with Cheyenne Reese, who is an estate planning
attorney in Vancouver, BC., rather than a real estate attorney. But, I believe she knows the issues.<o:p></o:p></span></p>
<p class="MsoNormal"><a href="https://www.legacylawyers.com/lawyer/Cheyenne-Reese/">Cheyenne Reese | Legacy Tax + Trust Lawyers (legacylawyers.com)</a><span style="font-size:12.0pt;color:#1F497D">
<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#404040">Marcia<o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#404040"> K.<o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#404040"> Fujimoto<o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#595959">Miller Nash LLP<o:p></o:p></span></b></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#595959">Pier 70 | 2801 Alaskan Way, Ste 300 | Seattle, WA 98121<o:p></o:p></span></p>
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<p class="MsoNormal"><i><span style="font-size:10.0pt;color:#595959">Direct</span></i><span style="font-size:10.0pt;color:#595959">:<i> </i>206.777.7475<i><o:p></o:p></i></span></p>
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<p class="MsoNormal"><i><span style="font-size:10.0pt;color:#595959">Cell</span></i><span style="font-size:10.0pt;color:#595959">: 206.473.1790<o:p></o:p></span></p>
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<p class="MsoNormal"><i><span style="font-size:10.0pt;color:#595959">Office</span></i><span style="font-size:10.0pt;color:#595959">: 206.624.8300<i><o:p></o:p></i></span></p>
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<p class="MsoNormal"><span style="color:#436B75"><a href="mailto:Marcia.Fujimoto@millernash.com" target="_blank" title="mailto:Marcia.Fujimoto@millernash.com"><strong><span style="font-family:"Calibri",sans-serif;color:#436B75;text-decoration:none">Email</span></strong></a><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="color:#436B75"><a href="https://www.millernash.com/professionals/marcia-k-fujimoto" target="_blank" title="https://www.millernash.com/professionals/marcia-k-fujimoto"><strong><span style="font-family:"Calibri",sans-serif;color:#436B75;text-decoration:none">Bio</span></strong></a><o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span style="color:#436B75"><a href="https://www.millernash.com/" target="_blank" title="https://www.millernash.com"><strong><span style="font-family:"Calibri",sans-serif;color:#436B75;text-decoration:none">Website</span></strong></a><o:p></o:p></span></b></p>
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<p class="MsoNormal"><i><span style="font-size:12.0pt;color:#767676">Our attorneys regularly offer insights to address the challenges faced by our clients. To visit the Miller Nash industry-focused blog overview page on our updated website:
</span></i><i><span style="font-size:1.0pt;font-family:"remialcxesans",serif;color:white"></span></i><i><u><span style="font-size:12.0pt;color:#033160"><a href="https://www.millernash.com/firm-news" target="_blank"><strong><span style="font-family:"Calibri",sans-serif;color:#033160;font-weight:normal">please
click this link</span></strong></a></span></u></i><i><span style="font-size:12.0pt;color:#767676">. <o:p></o:p></span></i></p>
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<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Jacob Menashe<br>
<b>Sent:</b> Friday, July 2, 2021 6:39 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Referral for Canadian RP counsel in BC<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Kate, I don’t have a referral and take what I am going to say with a huge grain of salt, but I have a recollection that such a transfer could be considered a disposition that triggers tax on gain. I’m sure someone else who knows this stuff
will say one way or another but I was on the list serve this morning and I figured I’d share my thought for what it’s worth.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Sincerely, <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Jacob<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Jacob H. Menashe<o:p></o:p></p>
<p class="MsoNormal">Hickman Menashe, PS<o:p></o:p></p>
<p class="MsoNormal">4211 Alderwood Mall Blvd., Suite 204<o:p></o:p></p>
<p class="MsoNormal">Lynnwood, WA 98036<o:p></o:p></p>
<p class="MsoNormal">(425) 744-5658 phone<o:p></o:p></p>
<p class="MsoNormal">(425) 744-6078 fax<o:p></o:p></p>
<p class="MsoNormal">Satellite Office in Bellevue<o:p></o:p></p>
<p class="MsoNormal"><a href="http://www.hickmanmenashe.com"><span style="color:windowtext">www.hickmanmenashe.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt">CONFIDENTIALITY:</span></b><span style="font-size:10.0pt"> The contents of this message and any attachment(s) may contain confidential or privileged information. Any disclosure, copying, distribution, or
unauthorized use of the contents of this message is prohibited and doing so may destroy the confidential nature of the communication. If you have received this message by mistake, please do not review, disclose, copy, or distribute the e-mail. Instead, please
notify us immediately by replying to this message or telephoning us at (425) 744-5658.</span>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Kate Love<br>
<b>Sent:</b> Thursday, July 1, 2021 4:38 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Referral for Canadian RP counsel in BC<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hello listmates: <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">I am looking for a referral(s) to Canadian counsel for work transferring real property in BC to a Washingon trust. Thanks! Kate
<span style="font-family:"Segoe UI Emoji",sans-serif">😉</span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Kate F. Love
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">WSBA No. 51314</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1E0A56">Hawkes Law Firm P.S.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1E0A56">main line 206 367 5000
<br>
fax line 206 367 4005 <br>
<a href="mailto:katel@law-hawks.com"><span style="color:#1E0A56">katel@law-hawks.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1E0A56"><a href="http://protect-us.mimecast.com/s/hJc0CxkVgrfQ46lGUws_ru/"><span style="color:#1E0A56">www.hawkeslawcenter.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1E0A56"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1E0A56">19944 Ballinger Way NE Ste #100</span><span style="color:#1E0A56"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1E0A56">Shoreline, WA 98155</span><o:p></o:p></p>
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<p class="MsoNormal"><i><span style="font-size:9.0pt;color:black">NOTICE: The information contained in this email may be confidential and/or legally privileged. It has been sent for the sole use of the intended recipient(s). If the reader of this message
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