Executors | All About Estates

Subsection 164(6) – Time Limit for Dispositions

Derek de Gannes • January 26, 2021 • 0 Comments

The Canada Revenue Agency (CRA) was asked to consider allowing more time to allow for the application of a common post-mortem planning rule in those situations where delays in the probate process have caused a delay in the timing of the disposition of the properties of an estate. The request concerns the application of subsection 164(6) of the Income Tax Act (the Act). In the course of administering the graduated rate….

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Canada Revenue Agency, Estate Planning, Executors

Can You Preserve Your Tattoos After Your Death?

Demetre Vasilounis • January 22, 2021 • 2 Comments

Introduction Last year, I wrote a blog post about estate planning for tattoo artists, which focused primarily on the intellectual property rights of tattoo artists in their tattoo designs and the ways in which such rights conflict with the rights of the people who actually bear such designs on their skin.[1] In response to my post, I received an interesting article about the developing technique of post-death tattoo preservation.[2] The….

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Estate Administration, Estate Donations, Estate Planning, Executors, Family Conflict, Funeral Planning, In the News, Trustee

Legislative Amendments Proposed in Light of Calmusky

Noah Haynes • January 13, 2021 • 0 Comments

On March 16, 2020, the Superior Court of Ontario released its decision in Calmusky v Calmusky. In Calmusky, the Court applied the presumption of resulting trust to a RIF that was designated to a particular beneficiary. The beneficiary was unable to rebut the presumption, and the Court ordered that funds from the RIF were to be paid to the estate. For a more detailed discussion on Calmusky, see Demetre Vasilounis’….

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Contested wills, Contracts, Estate Administration, Estate Litigation, Estate Planning, Executors, Investments, Joint Tenancy, Resulting Trust, Trusts

Does the Estate Trustee Always Participate in Estate Litigation?

Gillian Fournie • December 30, 2020 • 0 Comments

One of the duties of an estate trustee is to respond to litigation brought against the estate. The estate trustee is also the only person with the authority to start litigation on behalf of the estate. Because estates are not legal entities such as corporations, the party to the litigation is the estate trustee, not the estate. If the estate is named as a party to the litigation, the title….

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Dependant Support, Estate Administration, Estate Administration and Probate Applications, Estate Litigation, Executors, Family Conflict, Spouse, Trustee, Trustee Disputes