Relationships Matter: Buffa v. Giacomelli

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My colleagues, Diane Vieira and Karen Watters, Partners at de VRIES LITIGATION LLP, both wrote blogs on Buffa v. Giacomelli, 2025 ONSC 4024. Diane’s blog can be found here, and Karen’s blog can be found here. This matter was recently heard in the Court of Appeal in Buffa v. Giacomelli, 2026 ONCA 566. Background Alexander Buffa (“Alexander”) and Laura Giacomelli (“Laura”) were the children of Giuliana Buffa (“Giuliana” and the….

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The dilemma between first dealing and converting to joint tenancy

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Douglas Buchmayer, Partner, Gowling WLG (Canada) LLP. Although situations where the first dealing exemption applies are becoming increasingly uncommon, it is still important to assess the potential implications of a first dealing when undertaking probate planning involving real estate for couples. The first dealing exemption in Ontario applies when land originally registered under the Land Registry system has been administratively converted by the government to Land Titles, and no change….

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Real Estate

Hidden Risks of a Do-It-Yourself Codicil: Schickedanz v. Schickedanz

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This blog was co-authored by Latoya Brown, Associate and Elyse Mitchell, Student-at-Law at Fasken LLP Holograph wills and codicils are often viewed as a simple and inexpensive way to record testamentary wishes. In Ontario, a holograph will or codicil is valid if it is entirely in the testator’s handwriting and signed by the testator. That simplicity often makes holograph documents attractive. The recent Ontario Court of Appeal decision, Schickedanz v. Schickedanz,….

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Estate Administration, Estate Litigation, Family Conflict, Farm, Undue influence

The Hidden Value in Estates: Why Personal Belongings Matter

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Scotiatrust

This blog post was written by: Derek Hambly, Estate and Trust Consultant, Scotiatrust London   When it comes time to administer an estate, the value of personal belongings is often overlooked. There are many reasons why the chattels and belongings of a deceased person are undervalued. Whether it is in the interest of clearing out the house of the deceased to get the property on the market, or because the….

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Estate Administration

Examining a Non-Party for Discovery: The Legal Test

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In an action, examinations for discovery typically involve the parties to the proceeding being examined by counsel. However, there may also be other people who are not parties to the proceeding that have knowledge or information that is relevant to the issues in dispute. Where a party seeks to examine for discovery someone like that, the Court may grant leave for them to do so under certain circumstances. This is….

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Estate Litigation, Family Conflict, Joint Tenancy, Property, Trusts

The End of the Delinquent FBAR Safe Harbour: What U.S. Persons and Advisers Need to Know

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On June 30th, 2026, the Internal Revenue Service (“IRS”) removed its “Delinquent FBAR Submission Procedures,” representing a significant development for U.S. persons with foreign financial accounts who have failed to file the required Reports of Foreign Bank and Financial Accounts (commonly referred to as “FBAR”). While the statutory framework governing FBAR filing obligations and penalties remains unchanged, the removal of this administrative procedure creates greater uncertainty for taxpayers seeking to….

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Canadian and US Tax Treaty, International, IRS, Tax Issues, U.S. Citizen, United States, US Taxes
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