Can You be Removed as a Trustee Without a Replacement?

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The recent case of Novak v. McDougall, (2019 SKQB 261), confirms that when you have accepted an appointment to be trustee, you may not be able to have yourself removed from that appointment without a suitable replacement. The applicant in this case, a beneficiary of a “Henson” trust (basically defined as being entitled to distributions from a discretionary trust but having no vested interest in the trust assets) set up….

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Capacity Law, Contested wills, Costs, Credibility, Estate Administration, Estate Litigation, Executors, Family Conflict, Guardianship, Passing Of Trustees’ and Executors’ Accounts, Resulting Trust, Trustee, Trustee Compensation, Trustee Disputes, Trusts, Uncategorized, Wills

A Cup of Care: A Pinch of Hope

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It is hard to believe that  Christmas and Hannukah start next week.  Truly, where does the time go?  Well, given that we are here I thought I would repost a holiday blog. The holidays can be a wonderful time to spend together with loved ones, remembering the meaning of the season and celebrating together. When visiting with and sharing time with a family member who has dementia, the challenge is….

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Elder Care

10 WAYS TO ORGANIZE YOUR AFFAIRS BEFORE THE END OF THE YEAR

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This blog is brought to you by Fatima Husnain, Student-at-Law, at Fasken  With the end of the year approaching, it is now a good time to ensure that your affairs are in order. We know this is a busy time of the year, but these few items can help protect you and your loved ones from any unforeseen circumstances in the new year. Below is a list of 10 items….

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In the News

Estate Donations to Government

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The title of this blog may provoke laughter, or perhaps, just head-shaking disbelief.  But estate donations to various levels of government do happen. The trick is to ensure that the donor’s intentions are carried out. The Crown – i.e. federal and provincial governments – and Canadian municipalities are qualified donees under the Income Tax Act. Agents of the Crown are also generally included – for example, government agency or university….

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Estate Donations, Philanthropy/Charitable Giving, Uncategorized

Winner Doesn’t Take All: Estate Trustee Cannot Indemnify for Costs

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An estate trustee was successful in litigation in upholding the will. However, due to her conduct before and during the litigation the court nevertheless ordered that she personally bear half of her costs in Bayford v. Boese, 2019 ONSC 6919. The estate trustee (a friend of the deceased) sought to uphold the deceased’s will but was challenged by the deceased’s brother (the defendant noted that there were two different versions….

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Estate Litigation

Comfort Letter Provides Hope for Non-resident Beneficiaries of Graduated Rate Estates

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A recently released letter from the Department of Finance to the Joint Committee on Taxation recommends changes to enacted tax rules that would provide relief from Canadian withholding tax on estate distributions to non-resident beneficiaries of a graduated rate estate. Budget 2018 included a widened surplus stripping rule applicable to non-residents to ensure the existing rules in section 212.1 of the Income Tax Act could not be frustrated by transactions….

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Canada Revenue Agency, Estate Planning, Executors, Tax Issues
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