Courts

Total 59 Posts

Someone else’s tax bill – Sometimes there is no getting away from it!

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In Dreger et al v the Queen (2020 TCC25), the beneficiaries of an estate bequest appealed assessments for unpaid taxes by the deceased. In this case, the deceased was an annuitant of a life income fund (“LIF”) and prior to his death, he designated to each of his daughters as his beneficiaries under a beneficiary designation in respect of the LIF. In his will, the deceased named his daughters as….

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Canada Revenue Agency, Courts, Estate Administration, Estate Litigation, Executors, Investments, Liability, Tax Issues, Trustee, Trusts, Uncategorized, Wills

BARE TRUSTS

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A bare trust, also referred to as a naked trust, exists where a person, the trustee, is merely vested with the legal title to property and has no other duty to perform or responsibilities to carry out as trustee, in relation to the property vested in the trust. The sole duty of a bare trustee would be to convey legal title to the trust property on demand of and according….

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Canada Revenue Agency, Courts, Estate Planning, Investments, Joint Tenancy, Property, Resulting Trust, Tax Issues, Trustee, Trusts, Uncategorized

COVID-19: Emergency Orders Extended and Courts to (Partially and Potentially) Reopen

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Earlier today, the Ontario government extended all its emergency orders (including the order suspending statutory deadlines). de VRIES LITIGATION LLP brings you this special Saturday blog on this matter and other breaking developments on the justice system and COVID-19. As noted in my previous blog, the Ontario government made an order under sections 7.01 and 7.1 of the Emergency Management and Civil Protection Act to suspend limitation periods and other….

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Courts, Estate Litigation, In the News

From e-Wills to Blockchain Estates

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This blog was written by Isabelle Cadotte – Estate and Trust Consultant with Scotia Wealth Management One of the silver linings of the pandemic has been our collective rethinking of how we work and our willingness to embrace technology that helps us stay connected and work smarter. From remotely sworn affidavits, to virtual courtrooms and e-filings, courts across the country are embracing the opportunity to modernize their processes and increase….

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Contracts, Courts, Estate Planning, In the News, Uncategorized, Wills

Video Conferencing Courtroom Etiquette – Three Simple Steps

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This Blog was written by Emily Racine, Estate and Trust Consultant with Scotia Wealth Management These days we are all finding creative ways of adapting our lives to the new normal. COVID-19 has changed the landscape of all businesses, including the legal profession. With social distancing rules in place, and likely to continue into the foreseeable future, the legal profession has, like most businesses, turned to online video conferencing and….

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Courts, In the News

Locating Unknown or Missing Heirs to an Estate

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How should an estate trustee proceed when they cannot identify or locate all of the heirs to an estate? In some cases, a challenge arises where a will does not identify the beneficiaries by name, but by class or some other description. For example, a will may leave the residue of the estate to the testator’s “nieces and nephews” without specifically naming them. Where a deceased died without a will,….

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Contested wills, Courts, Estate Administration, Estate Administration and Probate Applications, Estate Litigation, Executors, Family Conflict
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