Articles

Norman Otto Hipel (“NOH”) died in 1953. He was survived by his wife, Olive, his son, George, and his daughter, Norma Irene Jacques (the “Plaintiff”).

The mandate of the Ontario Attorney General's Civil Rules Committee is to make recommendations to the Attorney General for rules in relation to civil practice and procedure for the Court of Appeal...

At its meeting on April 11, 2012, the Civil Rules Committee endorsed amendments to the Rules of Civil Procedure, Tariff C and prescribed forms relating to estates matters, as proposed by the Estates Subcommittee of the Civil Rules Committee.

A recent Canada Revenue Agency (“CRA”) ruling emphasizes not only the importance of exercising the price adjustment clause when required, but also the scope of the application of subsection 75(2) of the Income Tax Act (the “Act”) to a typical estate freeze transaction.

At the Estates List Users Committee meeting of December 13, 2011, we were introduced to Justice Kevin Whitaker, who was appointed as the new Lead Administrative Judge of the Estates List effective January 1, 2012. Justice Whitaker replaces Justice Barbara Conway.

Solicitors who engage in estate administration work will be interested to learn about a set of circumstances in which estate trustees appointed in a will can avoid the necessity of applying for a certificate of appointment of estate trustee with a will.

In Alberta, the new Wills and Succession Act (WSA) received Royal Assent on December 2, 2010. The Act was proclaimed in force as of February 1, 2012, except for s. 117.

In 1999, Beniamino Aragona was appointed guardian of property for his mother Maria Emilia Aragona who suffered from Alzheimer’s disease and lived in a nursing home.

Most readers will undoubtedly recall the decision of The Honourable Mr. Justice D.M. Brown in Smith Estate v. Rotstein.

In Miller v. Miller, the Court considered the issue of a daughter’s fiduciary duty toward her mother.