Archive for the ‘Passing of trustees’ and executors’ accounts’ Category


Monday, January 12th, 2015

Recently, the Canada Revenue Agency released a technical interpretation which served as a useful reminder that executors and ultimately beneficiaries should exercise caution when it comes to estate tax liabilities. The Income Tax Act requires that the estate’s legal representative which is often the executor must obtain a clearing certificate before ...

A Reminder When calculating Trustee Compensation

Monday, December 15th, 2014

Pascale v. Stark a recent decision of Justice Douglas reviews (in some cases based on old decisions and the Jenkins’ textbook) some estate trustee compensation issues when calculating compensation. The estate trustee made application to pass her accounts and passed away before responding to the Notice of Objections so that the ...

Thoughts on Power of Attorney Litigation

Thursday, November 27th, 2014

The past couple blogs have discussed an increase in litigation while parents are still alive and one child is acting as attorney and others may be seeking more information or power etc. In addition it seems there is an increase in power of attorney litigation after the grantor has passed away ...