Articles 2022

Applications to pass accounts can be complex and confusing, even for those with dedicated estates practices. The timeline and detailed procedural steps in Rule 74.18 are unlike those in any other proceeding. And despite their detail, those provisions leave unanswered many substantive questions about when, and on what evidence, objections will be determined by a court. As this article points out, practitioners should not forget s. 49 of the Estates Act when considering their litigation strategy.

Jan Goddard was this year's recipient of the OBA Award of Excellence in Trusts and Estates Law. For those who missed the virtual awards ceremony and Jan's inspiring comments, we have included her speaking notes for your reading pleasure. Congratulations again, Jan, and thank you for reminding us what an important, and endlessly interesting, area of law this is.

Effective immediately, Estates and Commercial List filings should be completed through the Civil Submissions Online portal, which has been expanded to accept applications. This direction from the court provides guidance on the process for submission.

The last Brown Bag Lunch of the term saw participants revisiting last month's discussion of the and comparing approaches to drafting Wills where the testator holds a RIF, speculating about increased probate and capital gains taxes in the future, and expressing frustration at probate application delays resulting from the court closure. Join in on the discussions in September, when the BBL reconvenes for a new term.

On those occasions where a bond is prima facie required, and the estate trustee cannot obtain an order dispensing with the requirement, how does one proceed? What exactly is a bond, how is it obtained, what does it cost, and how long must it be maintained? This article answers those basic questions and more, giving estates practitioners the necessary information to guide clients through the process.

As of 2021, trust reporting requirements will increase for non-resident trusts and certain Canadian-resident trusts. Find out how to meet the requirements and set up trusts for success in this new reporting regime of heightened disclosure, accountability and transparency obligations.

This summary of the latest Estates List Users Committee (“ELUC”) meeting provides guidance on various proceedings during the court closure, including the preferred practice for submitting probate applications to the Toronto court, how to deal with unopposed passing of accounts, and the court's position on virtually commissioned affidavits.

The May meeting of the Brown Bag Lunchers continued to focus on pandemic-related topics, including concerns regarding remotely executed Wills, best practices for execution, and practical difficulties dealing with banks. Participants also considered the recent and surprising case of Calmusky v. Calmusky, in which the court applied Pecore principles to a RIF beneficiary designation.

At the April 2020 Brown Bag Lunch meeting, attendees discussed recent case law on the possible "carry over" of beneficiary designations when one investment is automatically converted to another, the ongoing state of emergency, and their practices and preferred technology for remote execution of Wills, among other topics.

Those who draft complex trust instruments need to keep in mind various clauses that can modify a trustee’s duty, offering protection where liability would otherwise attach. This blog discusses a recent Hong Kong case and its upholding of an anti-Bartlett clause, used to to exclude a trustee's duty to supervise or intervene in the management of a company in which the trust holds shares.