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In Bozek v Drongosky, 2026 ONSC 4245 the Ontario Superior Court considered whether tax obligations imposed under the Deceased’s will in relation to her Registered Retirement Savings Plan (“RRSP”) continued to apply after the RRSP was converted into a Registered Retirement Income Fund (“RRIF”) and a new beneficiary designation was executed. The answer turned on the specific language of the will and the terms of the later RRIF designation, which….

When capacity is challenged the challenger must rebut the presumption of capacity with evidence. The evidence must support a finding that, on a balance of probabilities, the person was incapable when the decision was made or the task performed. In Perriam v. Pereira, 2026 ONSC 3180 (“Perriam”), the questions before the court were whether the grantor was capable when he executed a power of attorney for property (the “POA”), and….