Case Comment: Spencer v. Riesberry (Ont. C.A.) 01 octobre 2012 Amy Cull Spencer v. Riesberry is an important case. Of relevance is the Court’s discussion of “family trusts,” and, more specifically, those that are deliberately devised in such a way so as to insulate the beneficiaries from claims made pursuant to the Family Law Act.
Proprietary Estoppel Revisited: Cowderoy v. Sorkos Estate 01 octobre 2012 Saman Jaffery The Ontario Superior Court recently considered the application of the principle of proprietary estoppel in an estate dispute in its decision in Cowderoy v. Sorkos Estate 2012 ONSC 1921.
Avoid Common Errors in Applying for a Certificate of Appointment of Estate Trustee 01 octobre 2012 By Laura Craig Laura Craig's guidelines address common errors in applications for a certificate of appointment of estate trustee with, or without, a will.
One Leap Forward, Two Steps Back 01 octobre 2012 Sarah Shipley The recent experience of my office indicates that notwithstanding Justice Brown’s decision in Re Estate of Dorothy Pearsall...
Case Comment: The SCC Confirms the “Central Management and Control” Test in Determining Residency of Trusts under the Income Tax Act 01 octobre 2012 Farah Malik In a much-anticipated decision, a unanimous Supreme Court of Canada in Fundy Settlement v. Canada (more commonly known as the “Garron” case) upheld the decisions of the Tax Court of Canada and the Federal Court of Appeal...
Hansen Estate v. Hansen: Severing a Joint Tenancy Through a “Course of Dealing” 01 octobre 2012 Erin Cowling In Hansen Estate v. Hansen, the Ontario Court of Appeal recently examined the type of conduct or “course of dealing” that may sever a joint tenancy between co-owners of a property and convert it to a tenancy in common.
Appointing Designates to Open and Operate RDSPs:Newfoundland & Labrador's Bill 3 01 août 2012 Vincent De Angelis The 2012 Federal Budget proposes to permit a qualifying family member to become a Registered Disability Savings Plan holder for an adult who may not be able to enter into a contract.
Case Comment: Matthews v. Matthews 01 août 2012 Erin Cowling What happens when someone dies and does not provide adequate financial compensation for one or more of his or her dependants?
Case Comment – Jacques v. Hipel Estate 01 août 2012 Kaylie Handler 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 Estates Subcommittee of the Civil Rules Committee 01 août 2012 Barry Corbin 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...