When will the Court Pass Over an Estate Trustee?

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In the recent case of Sassano v. Iozzo, 2024 ONSC 1517, the Court reviewed the applicable legal principles regarding passing over an estate trustee, and found that in the circumstances of the case, it was appropriate to pass over one of the named co-estate trustees. In this case, the applicant sought, among other relief, the removal of the respondent, her sister, as an estate trustee of their mother’s estate. Their….

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THE “SLAYER RULE” – WHAT’S THE BURDEN?

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Kira Domratchev, Associate Gowling WLG (Canada) LLP The litigators amongst us are no doubt familiar with the fact that matters of public policy affect the decisions of our Courts. Public policy does not tolerate a wrongdoer profiting from their crime. The “Slayer Rule” or the “Criminal Forfeiture Rule” is where the person criminally responsible for the testator’s death is disentitled from taking any benefit out of their victim’s estate.[1] This….

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Capacity Law, Deference

‘TILL DEATH DO US PART

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Today, over half of Canadians own a pet. However, a recent survey shows only 7% of pet owners have made formal arrangements for them. If there is no provision in your estate plans, your beloved pet might not be taken care of in the manner to which they’ve become accustomed…..

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Estate Administration, Estate Planning, Family Conflict, In the News, Interest, Succession Planning, Wills

New Arrival, New Will

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Earlier this week, our group gathered to celebrate our colleague’s impending arrival of a new baby. It was a delightful occasion, with cake, presents, and well-wishes. Of course, conversation naturally turned to the preparations that our team member has made for her new addition. Parents-to-be typically spend a lot of time (and money) preparing for the arrival of a child.  They furnish a nursery, fill the freezer with casseroles, test-drive….

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Estate Planning, Guardianship, Trustee, Trusts, Wills

Analysis of Undue Influence is Case Specific

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The applicant in Roe v. Roe, 2022 ONSC 5821 (CanLII), was not successful in setting aside his mom’s will on the basis of undue influence and “insane delusions”.  He was the only son (of four) who was disinherited in his mom’s will.  This was a departure from the mom’s previous will which treated her four sons equally.  The applicant argued that his mom had been unduly influenced by his brother,….

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Capacity Law, Contested wills

Power of Attorney for Property & The Tax Association Rules

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The small business deduction is a key tax incentive for entrepreneurs of small businesses.  If the corporation qualifies as a Canadian controlled private corporation (commonly referred to as CCPC), the net federal tax rate for active business income is 9% on the first $500,000. The Income Tax Act (the “Act”) also has association rules to prevent business owners from multiplying the small business deduction among their businesses.  When two or….

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Estate Planning, Power of Attorney, Tax Issues
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