The judgment in Miles v. Vince[1] was issued recently by the British Columbia Court of Appeal and is a reminder of the strict duties trustees face in selecting investments. The case centred around the investments of two trusts, referred to in the judgment as the Family Trust and the Insurance…

Labour Day is a back to school time and for me this translates into the time to start new projects and a time to take stock of current events so as to be able to plan ahead with anticipation. The September 1, 2014 Globe and Mail Editorial and Comment page…

On October 1 the new Rules of Professional Conduct come into effect. As well as rule changes affecting the practice of law generally, there are also specific rule changes relevant to lawyers practising estates and trusts. The new rule 3.4-37 requires a lawyer who drafts a will containing a clause…

A recent judgment from the Ontario Superior Court of Justice (Moore v Getahun, 2014 ONSC 237) has opined on the long-time practice whereby experts submit a draft report to counsel for review.  The court referenced Rule 53.03 of the Rules of Civil Procedure, which is designed to ensure that the…

The recent Ontario Superior Court case of Moody v Hirsh explores the issue of when a plaintiff is able to trace the money he or she paid to a defendant into the defendant’s own property. The decision demonstrates that the circumstances in which a court will make an order imposing…

The Canada Revenue Agency recently wrote about a whether a late-filed election to retain the principal residence status will be accepted. When the use of a property that is a principal residence is changed from being owner-occupied to a rental property the CRA considers the owner to have sold and…