Articles 2022

On January 16, 2024, members of the Trusts and Estates Section kicked off the new year with another interesting Brown Bag Lunch meeting. They were provided with updates regarding the turnaround time for applications for a certificate of appointment, considered issues relating to trust planning, and discussed what happens when a residuary beneficiary disclaims their interest in an estate. The next two Brown Bag Lunch meetings will be held on March 19 and April 16, 2024.

Members of the Ontario Trusts and Estates bar showed up to the last Brown Bag Lunch of 2023 ready to discuss a variety of interesting topics and practice questions. Discussions centered around appointing a non-resident beneficiary as estate trustee without a Will, a complicated trust scenario and the decision of D’Onofrio v Riley (ONSC).

In October 2023, at the Ontario Estates Bench-Bar Liaison Committee meeting, various matters were discussed. Topics included issues with deadlines for notice of withdrawal of objections and requests for increased costs, the fact that Rule 1.06(3) of the Rules of Civil Procedure is revoked on November 4, 2023, pursuant to O. Reg. 188/23, estate administration tax deferral requests, issues affecting Rule 74.03, recent decisions related to changes to the Succession Law Reform Act, and more.

While most court attendances are still proceeding via Zoom, there has been a gradual resumption of in-person hearings for certain matters. The OBA Trusts and Estates Law Section Technology Liaisons have prepared a guide to attending court in person, which covers such topics as Wi-Fi access, hybrid Zoom/in-person hearings, available technology, and suggested practices for counsel.

Insurance can be a useful tool for someone preparing their estate plan. In this article, Jay Hershfield and Holly LeValliant discuss the unique advantages insurance has for business owners. They discuss how a business owner may use insurance to provide for the smooth transfer of their business, to equalize their estate, and to maximize the value of their estate.

Members of the Ontario Trusts and Estates bar met in November for the OBA’s monthly Brown Bag Lunch. Topics discussed included the handling of cheques made out to an estate where probate has not yet been obtained, the new CRA trust reporting requirements and indemnity agreements from a bank requiring an attorney seeking to act under a continuing power of attorney for property to indemnify the bank for any loss.

The first Brown Bag Lunch of the OBA’s 2023-2024 term was held on October 17, 2023. After taking a break over the summer, OBA members were eager to gather to discuss matters related to their practice, including obtaining electronic certificates of appointment of estate trustee, probate forms, affidavits of condition of Will or codicil, and codicils generally.

On October 19, 2023, experts gathered on the OBA’s panel and provided meaningful insights on comprehensive end-of-life planning. Beyond wills, the panel emphasized the importance of key documents, such as powers of attorney and advance care directives, to ensure that end-of-life wishes are well understood, documented, and followed. The audience was also reminded of the significance of family involvement, transparent communication, and early initiation of uncomfortable discussions.

The Ontario Estates Bench-Bar Liaison Committee met in June 2023 to discuss various matters, including filing of Motions for Directions, electronic filing of a Notice of Objection, decisions that applied s. 21.1 of the SLRA to validate Wills that were not properly executed and scheduling in the Toronto Estates Office.

Beneficiary designations can be a useful estate planning tool with the added benefit of helping to reduce exposure to Ontario’s estate administration tax; however, utilizing them is not without its pitfalls. In this article, Blair Botsford reviews key issues relating to beneficiary designations, including certain drafting challenges.