An Unregistered Transfer of Property Can Be Valid

Wednesday, March 25th, 2015

A recent decision in the Ontario Superior Court of Justice held that a deed of transfer of land can still be valid even if the deed wasn’t registered until after the transferor died. In the case, Sproul Estate v. Sproul, the testatrix, Ann Sproul, had purchased a house in 1989 with ...

DECEASED RRSP TRANSFER TO SPOUSE: ESTATE TAX NOT AVOIDED ON A TECHNICALITY

Tuesday, March 24th, 2015

A couple of years ago, a fellow blogger wrote about the tax reporting and liability technicalities surrounding the transfer of RRSP’s on death to a spouse. As he wrote, the general rule is that upon death, the annuitant is deemed to have received the fair market value of the assets in ...

When is Corroborative Evidence Needed?

Monday, March 16th, 2015

In P.M. v. Evangelista 2015 ONSC 1419 (CanLII), the court grappled with the requirement of corroboration in sexual assault claims where the defendant had died during the course of the litigation. P.M. claimed damages against the defendant Livia Evangelista, who was the administrator of the Estate of Luigi Evangelista, for sexual ...