November 2020

Removing an Estate Trustee: More Than a Feeling

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In Viertelhausen v Viertelhausen, the court dismissed an application to remove the estate trustee due to lack of evidence of a true conflict of interest. The deceased, Bote, died without a will. His brother, Bill, obtained a certificate of appointment of estate trustee without a will. The applicant, Teresa (a niece of both Bill and Bote) who was also a beneficiary of Bote’s estate, commenced an application to remove Bill….

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Estate Litigation

A change in trustee could be a tax problem

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The acquisition of control (AOC) rules in the Income Tax Act (ITA) are designed to prevent non-related persons or group of persons from trading in corporations that have unutilized losses for income tax purposes by restricting the corporation’s ability to deduct unutilized losses when control of the corporation has been acquired (i.e. change in shareholders). We know that the AOC rules can apply when there is a change in the….

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Canada Revenue Agency, Estate Planning, Tax Issues, Trustee, Trusts

Pick your ‘3 C’s’

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I  first introduced my 3’C’s in a blog at @allaboutestates   which addressed living options and ways to consider what care settings. Some of you may recall that my 3 C’s are: Care, Cost, Choice. I am reposting this article as it continues to be an excellent guide in helping families explore residential options. There are more and more retirement residence being built and navigating the maze of assisted living, retirement,….

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Elder Care

To Take Flight or Not to Take Flight, That is the Question!

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A recurring mantra of many people is the phrase that they “need to get their affairs in order” when significant life events occur, when they are planning a trip or when they simply wake up one day and realize they don’t have a Will and they aren’t getting any younger. With the onslaught of COVID-19 in 2020, the theme of getting one’s affairs in order has become increasingly prevalent. We,….

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Estate Planning

Keeping Up from the Kasket – Planning Your Digital Death

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This post was written by Emily Rosen Can someone inherit a digital identity? At what point does an Instagram account become a business rather than a personal platform? We have already seen this happen with celebrities after they die; Paul Walker, Nipsey Hussle, and Michael Jackson all still have active Instagram accounts. The deceased rapper, Lil Peep, has faced significant controversy over his social media. As I write this, his….

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Estate Planning, In the News

To Forgive, or Not to Forgive, What Was the Intention?

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In Middleton Estate v. Middleton, 2020 ONCA 552 (CanLII), the Court of Appeal for Ontario considered the appeal from a trial judge’s decision concluding that the first of two promissory notes reflected the deceased’s intention that a loan made to her daughter was repayable on the deceased’s death. Facts: Eva Middleton died on June 5, 2015. Following Eva’s death, her estate trustee received two promissory notes: the first dated July….

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Credibility, Deference, Estate Litigation
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