Maddi Thomas, associate, and Donya Ashnaei, articling student, Gowling WLG (Canada) LLP Background I wrote a blog post on Enns v the King, 2023 TCC 28, last year. This case was significant for estate planners, as the ruling extended the Canada Revenue Agency’s (“CRA”) reach under section 160 of the…
Pictured: My beloved dog, Yuki, in her Christmas tree outfit. When thinking about what to write for this week’s blog post, I realized that I have the last Fasken slot before Christmas. This got me thinking: what can I write that’s relevant to the holidays? It then dawned on me…
In Gomes v Da Silva, 2024 ONCA 792 (“Gomes”), the Ontario Court of Appeal addressed the importance of bringing a claim for the recovery of real property within the ten-year limitation period set out under section 4 of the Real Property Limitations Act, RSO 1990, c L15 (the “RPLA”). Background…
The question of whether will challenges fall under the standard two-year limitation period has long been a topic of consideration in lower courts[1]. Does the limitation clock start ticking at the date of death, upon discovering the existence of another will, or when there is knowledge of both the existence and content of another will? The Court of Appeal has finally spoken on the issue … well, sort of.
In my last blog, I described the Court’s expectation for confirming a finding of incapacity: namely, that compelling evidence is required to override the presumption of capacity. Such evidence may include corroborative information. However, the Court has warned assessors to be alive to the presence of improper motives of informants…
Declaratory Relief Defined It is well understood that a court can order a party to do something or order a party to refrain from doing something. Another power of the court is its ability to make declarations. The Court of Appeal for Ontario defined a declaratory judgment in Bryton Capital…
A Will Speaks from Death In VanSickle Estate v. VanSickle, 2022 ONCA 643, the Court of Appeal for Ontario considered the presumption that a Will is to be interpreted as if it had been written immediately prior to the death of the testator. Background Dorothy VanSickle died in 2019 at…
Many of us know that a court can make an order for the adequate and proper support of a deceased’s dependants where the deceased has not done so. Part V of the Succession Law Reform Act, RRO 1190, c. S. 26 (“SLRA”) identifies the persons who could be considered a…
The Ontario Court of Appeal (“ONCA”) decision in Gefen Estate v. Gefen is an interesting read which provides insight into a variety of topics including mutual wills and mutual will agreements, secret trusts, the doctrine of unconscionable procurement, and more! By way of background, Elias and Henia Gefen were married…
While the right of survivorship is often thought of as the defining characteristic of joint tenancy, joint tenancy is also defined by “four unities.” Justice Perell succinctly defined the “four unities” in Royal & SunAlliance Insurance Company v Muir, 2011 ONSC 2273: A joint tenancy is distinguished by what are…