Articles

Rule 65 of the Rules of Civil Procedure provides for the judicial administration of an estate. It has not had reported use for decades.

In Ontario, property consequences upon marriage can be drastic. This particularly causes problems in second or subsequent late-life marriages where a person's testamentary capacity may be compromised. Other provinces have addressed this with new succession laws; Ontario can make a similar change.

A look back at the OBA's February 16, 2016 Brown Bag Lunch program.

A look back at the OBA's January 19, 2016 Brown Bag Lunch program.

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.

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".

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.

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

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.

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.)