Estate Administration

Total 516 Posts

Sealing One’s Fate: The Sherman Murders, Probate and Perseverance

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On June 18, 2018, Justice Dunphy made ex parte orders sealing the court files relating to the Sherman Estates. On catching wind of the sealing orders, the Toronto Star, and one of its reporters, Kevin Donovan, brought a motion to terminate the sealing orders. They succeeded on appeal…..

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

Finally, A Nice Passing of Accounts

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Passings of accounts can often be bitter and vicious. However, the case of Daniel Estate (Re), 2019 ONSC 2790 was a welcome “good news” alternative to the standard slugfest. Linda and Ted cared for their elderly neighbours Isabel and Wayne for over two decades. The court noted that their relationship was akin to that of “loyal and dutiful family members.” Isabel and Wayne’s daughter had passed away and they had….

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Attorney Compensation, Compensation, Estate Administration, POA Compensation, Power of Attorney, Powers Of Attorney and Guardianship Disputes

Significant Tax Re-Assessment Due to An Estate Valuation Gone Wrong

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I have been writing about valuations for estate plan agreements, highlighting that they should be based on fair and reasonable methods, prepared in good faith, properly supported and documented at the time of valuation. In Lewin v. the Queen 2019 TCC 21, The Lewin Estate was appealing a significant tax reassessment of the deceased’s terminal return issued some five years after the original assessment. The issue to be decided is….

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Canada Revenue Agency, Estate Administration, Estate Litigation, Executors, Investments, Tax Issues, Trustee, Uncategorized

The CPP Child Rearing Dropout and its Impact on Survivor Benefits

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Today’s blog was written by Monique J. Charlebois, a bilingual lawyer with more than 20 years of experience practicing Ontario estates law.  If you have clients who have lost a relatively young spouse/parent who was the primary caregiver to young children for many years, letting them know about the Child Rearing Dropout provisions could have a significant impact on their financial situation. In general, CPP survivor benefits are paid monthly….

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Canada Revenue Agency, Caregiving, Estate Administration, Estate Planning, Spouse, Succession Planning

SPOUSAL TRUSTS : COUPLE OF UPDATES

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Life insurance policy – rollover at cost? In a recent technical interpretation, the Canada Revenue Agency (“CRA”) confirmed that where a spousal trust is required to pay the life insurance premiums on a policy it owns and is the beneficiary of the policy, a rollover at cost pursuant to the relevant section of the Income tax Act (“ITA”) is not available on the original transfer of assets to the trust…..

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Canada Revenue Agency, Estate Administration, Insurance, Interest, Investments, Spouse, Tax Issues, Trustee, Trusts, Uncategorized

ETDL Appeal is to the Divisional Court – not the Court of Appeal

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What appellate court is the proper forum for an appeal regarding the payment of an estate trustee during litigation’s fees (an “ETDL”)? In Gefen v. Gaertner, 2019 ONCA 233, the Court of Appeal held it was the Divisional Court and not the Court of Appeal. The Gefen Estate (the “Estate”) was embroiled in litigation. The deceased and others had a beneficial interest in various properties which were legally owned by….

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Estate Administration, Estate Litigation, Trusts, Wills
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