Preservation Orders in Estate Litigation

• • 0 Comments

Estate litigators are very familiar with unique and interesting fact patterns and it is helpful to be reminded that unusual circumstances may warrant the use of somewhat uncommon remedies. Rule 45 of the Rules of Civil Procedure is one such remedy, which provides for the interim preservation of property and can be utilized in an estate proceeding to preserve and even seize property. Rule 45 reads as follows: 45.01 (1)….

Preservation Orders in Estate Litigation Continue Reading »

Estate Administration, Estate Administration and Probate Applications, Estate Litigation, Executors, Family Conflict

Donation Shelters: A Tale of Financial Misadventure

• • 0 Comments

Due to my conservative nature and my belief that something that looks too good to be true often is, I have been always nervous about people participating in what appear to be very aggressive charitable donation shelters and people who promote them, particularly shelters which appear to catch the attention of the Canada Revenue Agency (“CRA”) from inception. Recently, I read about a case about a taxpayer who participated in….

Donation Shelters: A Tale of Financial Misadventure Continue Reading »

Canada Revenue Agency, Estate Planning, In the News, Philanthropy/Charitable Giving, Tax Issues, Uncategorized

The Advisor as Executor: Risks and Rewards

• • 0 Comments

Introduction [1] It is not uncommon for a client to ask a professional advisor to act as his or her executor. For the advisor, this request may be an honour, as it speaks to the level of trust the client has in the advisor’s professional knowledge and judgment. The appointment may also be lucrative for an advisor: clients may agree that the advisor should be compensated from their estate by….

The Advisor as Executor: Risks and Rewards Continue Reading »

Uncategorized

Esther the Pig and Animal Sanctuaries

• • 0 Comments

[caption id="attachment_6858" align="aligncenter" width="640"] Photograph by Rob MacInnis in a page shot from The Walrus, September 2018[/caption] I am fortunate to work with many animal lovers on their philanthropic estate plans. They are interested in a wide range of  animals and issues. A recent article in The Walrus magazine about the animal sanctuary, registered charity and social media phenomenon Happily Ever Esther Farm Sanctuary highlights a number of key estate planning….

Esther the Pig and Animal Sanctuaries Continue Reading »

Estate Planning, Philanthropy/Charitable Giving, Uncategorized

Summary Judgment and Limitation Periods in the Context of Estate Litigation

• • 0 Comments

Today’s blog was co-written by Ronald Neal. In Sinclair v Harris, Justice Nakatsuru granted summary judgment on the basis that the claims advanced on behalf of the estate were statute-barred. The deceased passed away in November 2015.  The Plaintiffs are the estate trustees appointed in the deceased’s will (the “Estate Trustees”).  Five years before her death, the deceased advanced approximately $137,333 to her friends (the “Defendants”) so that the Defendants could purchase a….

Summary Judgment and Limitation Periods in the Context of Estate Litigation Continue Reading »

Estate Administration, Estate Litigation, Joint Tenancy, Loans, Resulting Trust, Uncategorized

Trust Claiming a Capital Gain Reserve

• • 0 Comments

The Canada Revenue Agency (CRA) answered several questions regarding a scenario in which a trust claims a capital gains reserve. When a trust claims a capital gains reserve, and the amount of the reserve is included in income in the subsequent year and flows through the trust to a beneficiary, does the gain retain all of its attributes? The reserve amount which the trust claims is included in calculating its capital….

Trust Claiming a Capital Gain Reserve Continue Reading »

Canada Revenue Agency, Estate Planning, Executors, Tax Issues
Scroll to Top