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 ...

Estate and Trusts with Foreign Properties and/or Transactions: Reporting Implications

Thursday, January 23rd, 2014

The Income Tax Act (“ITA”) requires persons and partnerships to file information returns in respect of foreign property ownership and transactions with non-residents. This extends to trusts and estates. Those who file such a return late or do not file one on demand are liable to a penalty or penalties. ...