Firearms – What to know about making a gift of a firearm
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Estate Planning, Succession Planning, WillsWills
Total 457 Posts
Court of Appeal delivers pyrrhic victory on costs to appellant in Smith Estate; otherwise dismisses appeal
Last week, the Court of Appeal delivered its judgment in Smith v. Rotstein. The decision appealed from was a summary judgment under old Rule 20 dismissing Ms. Rotstein’s will challenge…..
Consider a voluntary disclosure where tax filings are either missing or incomplete
Your responsibilities as a trustee or executor of an estate may include completing the tax filings of the deceased and requesting tax clearance prior to the distribution of the estate in accordance with the will terms. Let’s say you find out that the deceased’s tax filings were not all up to date or incomplete and you have read about the possibility of tax penalties.
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Court of Appeal Affirms “Good Sense” of Excluding Evidence of Testator’s Intentions
Yesterday, the Ontario Court of Appeal released its decision in Robinson Estate. The decision acknowledged the trend in Canadian jurisprudence towards admitting extrinsic evidence of the testator’s circumstances and those surrounding the making of the will. However, the Court found that it was not open to the application judge to determine Blanca’s intention based on evidence from third parties about her testamentary intentions. ….
Wine – How Liquid is it Really?
In last months’ Canadian Lawyer Magazine, Warren Porter, owner of Iron Gate Private Wine Management, wrote about wine as a liquid asset. When a wine collector dies, teh collection can be very valuable, and if the collection is not specifically dealt with in the Will, the issue becomes: how does an estate trustee realize this value for the beneficiaries?….
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Charitable Giving, Estate Administration, Executors, Interest, Property, Wills