Inter Vivos Transfers and the Intention to Gift

In the recent decision of Buffa v. Giacomelli, 2025 ONSC 4024 (CanLII), the court considered whether withdrawals from joint bank accounts are valid inter vivos gifts. The mother had two children: a son (the applicant), and a daughter (the respondent). The respondent made the withdrawals from joint accounts with her mother. The withdrawals amounted to approximately $1.7M and were withdrawn over the course of about 1.5 years. The applicant argued….

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The Benefits and Limitations of “Family Law Clauses”

This week’s blog has been written by Darren Lund Estate planning and family law intersect in numerous ways. One of the most obvious intersections between these two areas of law is the so-called “family law clause” that appears in Ontario wills, deeds of gift, and inter vivos trusts. Although the clause is ubiquitous, it is one that is easily misunderstood by lay readers of wills, deeds of gift, and trusts…..

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Estate Planning, Trusts, Wills

Contempt Orders, Committal Warrants, and the Limits of a Stay

*Today’s blog post was written by Iryna Huk, Articling Student at de VRIES LITIGATION LLP The recent Court of Appeal decision in Di Nardo v. Nagy, 2025 ONCA 523 highlights the complexities of contested estate administration and the serious consequences trustees may face when they ignore court orders. Background of the Dispute The case arose out of the administration of the late Mr. Di Nardo’s estate. His daughter, Ms. Di Nardo,….

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Marriage vs Common Law – how does it differ at death?

Written by Kelsey Buchmayer, associate with the Ottawa office of Gowling WLG (Canada) LLP There is often an assumption that being in a common law relationship is no different than being married – marriage is just a formality, right? And in many aspects of life, perhaps this is true, but at death, this is not the case. The tradition of marriage still affords statutorily protected benefits in Ontario when it….

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Canadians Beware – U.S. Move To End Paper Cheques for Federal Payments

On March 25th, 2025, President Donald Trump issued Executive Order 4247 (“EO 4247”) directing the U.S. Department of the Treasury to transition all federal disbursements and collections into electronic format; effectively ending the use of paper cheques. By September 30th, 2025, paper cheques for federal payments (notably tax refunds and social security payments) will cease. How is this relevant to Canadians? Hurdle for Canadians EO 4247 may represent a hurdle….

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IRS, Tax Issues, U.S. Citizen, United States, US Taxes

How to be an Effective Attorney for Personal Care

Father speaks to son. They are sitting on a couch in a living room. Father gesticulates to son.

Life happens. In an instant, you may find yourself as a substitute decision-maker for a person or relative. You may have forgotten you agreed to act as their Attorney for Personal Care. Or in some cases, it comes as a surprise that you have been appointed by a parent or relative. In the blog post, “Why You Need a POA When You Are Alive”, we explored the importance of appointing….

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Elder Management, Power of Attorney, Smart Ageing
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