Wills

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The Toronto Maple Leafs and “Pour Over” Clauses have something in Common

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With the Toronto Maple Leafs season ending earlier this week, I thought I would take this opportunity to discuss the recent B.C. Supreme Court ruling involving the estate of former Leafs head coach, Pat Quinn (“Pat”). On March 9, 2018, B.C. Supreme Court Justice Funt declared the “pour over” clause in Pat’s Will invalid.  The clause could not be “cured” by the Wills, Estates and Succession Act, S.B.C. 2009, c…..

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Estate Administration, Estate Planning, In the News, Wills

More than a Suspicion: The Minimal Evidentiary Threshold

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A recent Ontario decision, Martin v. Martin [1], considered the minimal evidentiary threshold required to obtain documentary discovery in a will challenge as set out in Seepa v. Seepa.  For further background on Seepa, read Rebecca Studin’s previous blog post on that decision. In Martin, the Applicant (the named Estate Trustee) sought an order removing the Notice of Objection of the Respondent, his sister, to his appointment as Estate Trustee….

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Estate Litigation, Testamentary Capacity, Wills

Executors Remuneration

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Occasionally, I (like many of fellow bloggers for sure) get asked – what is appropriate remuneration for an executor or executrix to administer an estate – often in circumstances where remuneration is not specified or even referred in the deceased’s will or otherwise. Bottom line, what are the guidelines and how much is enough? A recent court case in the Supreme Court of British Columbia Le Gallais Estate (re) 2108….

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Estate Administration, Estate Administration and Probate Applications, Estate Litigation, Executors, Passing Of Trustees’ and Executors’ Accounts, Trustee Compensation, Uncategorized, Wills

Gift of securities by executors of a will

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The Canada Revenue Agency provided its views regarding the income tax implications of a gift made by executors of an estate of a deceased individual. The taxpayer died in 2016.  His Will named his three sons as equal beneficiaries and co-executors, with no designation of amounts to be given to charitable organizations but giving the co-executors the flexibility to make donations if they wish.  His assets at the time of….

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Canada Revenue Agency, Charitable Giving, Estate Planning, Executors, Tax Issues, Trustee, Uncategorized, Wills

Buying the (Family) Farm?

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This blog was co-authored with Ronald Neal, student-at-law. John the Farmer wanted to buy the family farm after his mother died. His siblings wanted to sell it on the open market. In Janicek v. Janicek, 2018 ONSC 681, the court had to decide which outcome the will dictated. Background The Deceased passed away on October 11, 2012 and left the fate of the family farm in the hands of her….

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Trustee, Wills

Estate income entitlement

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With the filing deadline for trust tax returns fast approaching, it is a good idea to take a look at some recent tax news which may be of some interest to executors. The Canada Revenue Agency (CRA) was recently asked their view on whether a beneficiary of an estate has the right to income of an estate after the estate has passed the end of the “executor’s year” such that….

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Canada Revenue Agency, Estate Administration, Estate Planning, Executors, Tax Issues, Wills
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