Judges are seeing increasing requests for deferral of Estate Administration Tax ("EAT") on applications for Certificates of Appointment, but counsel should be mindful that deferrals are not granted as a matter of course. Applicants ought to put evidence before the court as to why funds are not available to pay EAT at the time of the application. If, for example, the Applicant has written to a bank where there are estate funds, and the bank refuses to issue a cheque/draft payable to the Minister of Finance, evidence of the attempt should be put before the Court. If the sole asset of the estate is real property that cannot be sold without a Certificate of Appointment, this should be clearly drawn to the attention of the Court. That is not to say that deferrals will be guaranteed in any instance, but counsel should not expect deferral requests to be approved in the absence of evidence in support of the request.
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