In Zerbinati v. Zerbinati 2013 CanLII 86428 (ON SC), the respondents to an application for the determination of the validity of the last will and testament of Valentino Mario Zerbinati (“Valentino”) brought a motion for “non-suit” on the grounds that the formal validity of Valentino’s Will had not been established. The applicants were the testator’s son, Valentino Jr. (“Tino”), and Valentino’s grandson, both of whom stood to inherit the residue….

It’s that time of the year when trustees and executors start thinking about tax returns including beneficiary tax information slips. So, are the beneficiaries obliged to hand over their tax IDs to the trustees and executors? Our tax rules provide that the preparer of information slips should make a reasonable effort to obtain the tax ID information from the individuals or businesses for which they are preparing information slips, such….

It is a well-known drafting principle that when draftspersons are drafting Wills (and other legal documents), it is best to avoid: (i) using different words and phrases to describe the same thing; and (ii) using the same words and phrases to describe different things. Two cases illustrate the issues that can arise when these drafting principles are not followed. In Barbeau Estate 2012 ONSC 3249 (CanLII), which was summarized by….

January is Alzheimer’s Awareness Month. Like many of you, I think about Alzheimers quite often; not only the (not so) occasional memory lapses but for anyone who lives with dementia- closely impacting their own lives- the devastation it can bring. Do we need a special awareness month to remind us? Yes we do. Most of us are in denial. We don’t want to acknowledge losses and changes in the behaviour….

In the case of Potvin v. Windsor Police Services Board one of the plaintiffs (and the main complainant) was represented by the Public Guardian and Trustee as litigation guardian.  Mr. Potvin claimed he was hit in the head by a Windsor Police officer while being arrested which will cause him significant problems for the rest of his life. The PGT assessed the case after discoveries were complete and were of….

This is my 4th annual year end investment review for Trusts. Last year at this time, I went out on a limb and quoted a Globe & Mail reporter who predicted that the equity investment returns for 2013 would be 6% plus or minus 29%. You will be happy to know that the equity returns were within the parameters that were predicted at the beginning of the year, although just….