Fasken LLP

The Bank of Nova Scotia Trust Company v. Rogers: A Recent Consideration of the Criminal Forfeiture Rule

• • 1 Comment

This blog was written by Meghan Carlin, summer student at Fasken LLP. While the law in Canada on the criminal forfeiture rule (or the “slayer rule”) is generally well understood, questions about next steps in the administration of estates where the primary beneficiary has been disentitled may be more difficult to answer. On March 3, 2021, the Ontario Supreme Court released its decision in the case of The Bank of….

The Bank of Nova Scotia Trust Company v. Rogers: A Recent Consideration of the Criminal Forfeiture Rule Continue Reading »

Estate Administration

Tips on Bringing a Passing of Accounts Application – Part 2

• • 0 Comments

In my blog Tips on Bringing a Passing of Accounts Application of March 5, 2021, I provided suggestions on preparing the accounts and drafting the court required documents when bringing an application to pass accounts (the “Passing Application”).[1]  In  today’s blog, I will share some tips on the next steps in the process. Initiating the Passing Application The Passing Application is initiated by (i) obtaining a hearing date for the passing….

Tips on Bringing a Passing of Accounts Application – Part 2 Continue Reading »

Passing Of Trustees’ and Executors’ Accounts

Tips on Bringing a Passing of Accounts Application

• • 0 Comments

In my first blog post (as a guest blogger), I wrote about what a law clerk is and what it is that we do.  In today’s blog I will expand on a task that an estate law clerk is frequently involved in – a court passing of accounts – and provide some tips on bringing an application to pass accounts (the “Passing Application”). The court rules regarding passing of accounts….

Tips on Bringing a Passing of Accounts Application Continue Reading »

Passing Of Trustees’ and Executors’ Accounts

Medical Assistance in Dying (MAiD) – An Update

• • 0 Comments

Today marks a court-imposed deadline regarding legislative amendments to our laws on medical assistance in dying (“MAiD”). This topic, although heavy, has been important to me, particularly over the past year. As recently as the US election, someone close to me was scheduled for MAiD. As her date was approaching, the election results had not yet been determined. Everyone thought she was joking about cancelling or postponing her date to….

Medical Assistance in Dying (MAiD) – An Update Continue Reading »

Medical Assistance in Dying

Section 16(b) of the Succession Law Reform Act: A Different Kind of Spousal Election

• • 0 Comments

In Ontario, s. 15 of the Succession Law Reform Act (the “SLRA”) provides that a Will is revoked by a subsequent marriage of the testator. Practitioners who are meeting with a client in the weeks leading up to his or her marriage will often prepare a Will that contains a statement that the Will was made “in contemplation of the marriage”, which will ‘save’ the Will from revocation by the….

Section 16(b) of the Succession Law Reform Act: A Different Kind of Spousal Election Continue Reading »

Estate Planning, Wills

Alter Ego and Joint Partner Trusts – Loss Utilization

• • 0 Comments

Alter ego trusts (“AET”s)  and joint partner trusts (“JPT”s) have a deemed year end on the date of death of the last life interest beneficiary (the settlor for an AET and the last to die of the spouses for a JPT) resulting in the deemed disposition of certain property of the trust as at this date. The tax on the resulting capital gain is due on the trust’s balance due….

Alter Ego and Joint Partner Trusts – Loss Utilization Continue Reading »

Canada Revenue Agency, Tax Issues, Trusts
Scroll to Top