Articles

About Articles The following articles are published by the Trusts and Estates Law Section of the Ontario Bar Association. Members are encouraged to submit articles. 

Editor: Hilary Van de Kamer

Today
Today

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

  • February 22, 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.

Trusts and Estates Law

The Indian Act and Testamentary Freedom

  • February 22, 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".

Trusts and Estates Law

Carter v. Canada: A Brief Update

  • February 22, 2016
  • Jane Martin

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

Trusts and Estates Law

A Refresher on Family Law Act Elections

  • January 18, 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.

Trusts and Estates Law

New Income Tax Act Changes Affecting Charitable Donations

  • January 18, 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.)

Trusts and Estates Law