Deadbeat

About ArticlesLes articles ci-dessous sont publiés par la Section du droit des fiducies et des successions de l'Association du Barreau de l'Ontario. Les membres sont invités à soumettre des articles.  A propos des articles.

Rédacteurs : Rebecca Kennedy

Aujourdʼhui
Aujourdʼhui

When Will Courts Decline to Exercise Discretion to Order a Passing of Accounts?

  • 22 février 2016
  • Melissa Saunders

An estate trustee has a duty to keep accurate accounts, but no positive obligation to pass accounts. An estate trustee may be compelled to pass accounts subject to the discretion of the Court. There are several common reasons why the Court may decline to exercise discretion to order a passing.

Droit des fiducies et des successions

The Indian Act and Testamentary Freedom

  • 22 février 2016
  • Jacob Kaufman

The freedom to dispose of property in a will is circumscribed for Canadians registered as "Indians". Among other things, the Minister of Indigenous and Northern Affairs has a veto over any will made by an "Indian".

Droit des fiducies et des successions

Re Kellogg Estate - A Recent Examination of Pour-Over Clauses

  • 22 février 2016
  • Christopher Kostoff

The Kellogg Estate case from British Columbia demonstrates the dangers of pour-over clauses in wills, which attempt to transfer property from a testator's estate into an existing trust.

Droit des fiducies et des successions

Carter v. Canada: A Brief Update

  • 22 février 2016
  • Jane Martin

A brief update on the Supreme Court of Canada's decision regarding physician-assisted suicide in Carter v. Canada.

Droit des fiducies et des successions

A Refresher on Family Law Act Elections

  • 18 janvier 2016
  • Benjamin Arkin

On the death of a married spouse, a surviving spouse must elect whether to receive an equalization payment under the FLA. A refresher on the principles and process involved.

Droit des fiducies et des successions

New Income Tax Act Changes Affecting Charitable Donations

  • 18 janvier 2016
  • Genevieve Giroday

Changes to the Income Tax Act effective January 1, 2016 have affected charitable giving as part of estate planning. (Updated to reflect proposed ITA changes announced January 15, 2016.)

Droit des fiducies et des successions
Jane Martin

Update from the Chair

  • 14 décembre 2015
  • Jane Martin,

An update on some of the initiatives your Executive is engaged in.

Droit des fiducies et des successions