Archive for the ‘Wills’ Category

Revival of a Will

Friday, March 28th, 2014

Sometimes we forget the little things.  In being asked the question, can I revive a will that I have revoked, reminds us of those forgotten things.  This question led to a review of Section 19 of the SLRA which provides: 19.(1)A will or part of a will that has been in ...

Eyes Wide Open

Friday, March 14th, 2014

Over the past few weeks I’ve had a number of matters cross my desk where I’m left wondering – why did the named executor or the proposed administrator ever agree to take on the administration. The matters ranged from properties with environmental issues attached to them, necessitating a consideration ...

Graduated rate taxation of trusts and estates

Wednesday, February 19th, 2014

Budget 2014 proposes to apply flat top-rate tax to estates for taxation years that end more than 36 months after the death of the relevant individual and to all grandfathered inter-vivos trusts and trusts created by will. In addition to the original proposal, graduated rates will continue to be provided in ...