A Beneficiary By Any Other Name

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I have previously blogged about the new “qualified disability trust” (“QDT”), which is one of two exceptions to the new rule, effective January 1, 2016, that income accumulated in a testamentary trust is taxed at the highest marginal rate. In this blog I will focus on the requirement that a QDT have at least one “electing beneficiary” who is named in the trust (and qualifies for the disability tax credit….

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Estate Planning

A Failure to Compensate: What is a Quantum Meruit Claim and How Can It Be Proven in Court?

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A claim in quantum meruit is sometimes made in the estates litigation context by a disappointed beneficiary. The words quantum meruit literally mean “as much as deserved.” The claimant argues that he or she deserved compensation from the deceased for work that was done but was not properly compensated for under the deceased’s will. In order to succeed, a plaintiff must establish that the services were not rendered gratuitously and….

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Estate Litigation

Does the Timing of their Father’s Death Disinherit Them?

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In Royston et al v Alkerton et al, 2016 ONSC 2986 (CanLII) the estate trustees of Recia’s estate sought the court’s advice and direction to interpret her will. Recia had five children. Two of them, Alan and John, predeceased her. Alan had two children; John had none. Subsequent to Alan and John’s death, Recia made a will with the following provision: My Trustees shall divide the residue of my estate….

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Estate Litigation, Trustee, Wills
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