Estop and Think Before Relying on Future Estate Interests
Recent BCCA case might signal return to more stringent application of the doctrine of proprietary estoppel.
What is a marriage-like relationship?
Wills variation claims often involve claims by persons alleging to be a spouse of the deceased.
What does an entrepreneur need to know about making a charitable donation?
Proper planning can maximize the charitable gifts made by entrepreneurs.
The 21 Year Deemed Disposition Rule
There are strategies to address the tax consequences for trusts that arise every 21 years.
Court allows disinheritance of estranged children
Recent case confirms that there are valid reasons for disinheriting a child.
The Even-Hand Rule
Executors must remember their obligation to treat all beneficiaries of a will equally.
Application of WESA: Date of Death or Date of Will?
Recent case draws hard line for the date that determines the application of WESA.
Joint transfers with children can have devastating results
It can be difficult to determine the precise intention behind transfers into joint ownership.
Does the Court Have Power to Cure a Defective Will?
Recent case cures deficiency in will that did not comply with execution requirements.
Qualified Disability Trusts
Qualified disability trusts are exempt from new tax rules that make trusts subject to the highest marginal rate.
Does a Person with a Medical Condition Affecting His Mind Have the Mental Capacity to Make a Will?
Recent case summarizes principles for determining whether a person has sufficient mental capacity to make a valid will.
Court Removes “Ill-Mannered” Administrator, Sanctions Him With Special Costs
A court can remove an administrator if necessary for the welfare of the beneficiaries of the estate.