Challenging Will Challenges – Can they be estopped?

•

Will challenges are the cornerstone of estate litigation; indeed, they define the practice area. The reasons for launching a will challenge are relatively fixed: lack of testamentary capacity and undue influence being the most common. Another way of challenging a will is to have it “proved in solemn form.” By seeking to have a will “proved,” the propounder of the will, usually the estate trustee, must demonstrate to the court….

Challenging Will Challenges – Can they be estopped? Continue Reading »

Contested wills, Estate Administration and Probate Applications, Estate Litigation, Executors, In the News, Wills

Calendar year for testamentary trusts

•

Change in tax treatment of testamentary trusts arising may result in a deemed tax year end of December 31, 2015. For testamentary trusts previously having a non-calendar year end, the receipt of dividends by the trust on December 31, where the trust habitually allocates this income to its beneficiaries at the trust tax year end, could result in the allocation of dividend income from two trust tax years for the 2015 tax year of the beneficiaries. ….

Calendar year for testamentary trusts Continue Reading »

Canada Revenue Agency, Estate Planning, Executors, Tax Issues

Recognize, Reject and Report!

•

March is fraud prevention month.  Fraud is an equal opportunity crime. Fraud targets individuals of all ages, ethnicities and walks of life.  Businesses large and small can also fall victim.  That being said, seniors are particularly vulnerable.  Fraud is the leading type of crime experienced by older Canadians. According to the Government of Canada, at a site titled  What every older Canadian should know about: Fraud and scams, seniors are….

Recognize, Reject and Report! Continue Reading »

Elder Care, Estate Planning

MEANING OF SPOUSE

•

For those of our readers who are a “spouse”, have you ever considered whether you remain a spouse after the death of your spouse. This was the issue the Tax Court of Canada had to consider in the case of Kuchta v. The Queen, 2015 TCC 289. In particular, the Court considered the meaning of the word “spouse” in the context of the provisions under ss.160(1) of the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.) (the “Act”). ….

MEANING OF SPOUSE Continue Reading »

Spouse

Court of Appeal Upholds Testamentary Freedom

•

Today’s blog is written by guest blogger Adam Parachin, Associate Professor at the Faculty of Law at the University of Western Ontario.

The Ontario Court of Appeal has released its decision in Spence Estate (Re) 2016 ONCA 196. In reversing the lower court holding of Justice Gilmore, the Court of Appeal confirmed – wait for it – that testators are not obligated to benefit the persons they are not obligated to benefit. The most astounding feature of the judgment is that it was necessary in the first place…..

Court of Appeal Upholds Testamentary Freedom Continue Reading »

Estate Litigation, Executors, In the News
Scroll to Top