On December 21, 2022, the Court of Appeal released its decision in Di Nunzio v Di Nunzio, 2022 ONCA 889 (CanLII) (“Di Nunzio”). The testator’s daughter appealed the lower court’s decision dismissing the challenge to her mother’s will (Di Nunzio v. Di Nunzio, 2021 ONSC 6689 (CanLII)). The daughter appealed…
In will challenges, it is common to seek the disclosure of the testator’s medical records for the period around the time the will was signed. The medical records are directly relevant to the question of whether or not she had the requisite capacity to sign the will. While the testator…
Litigation can be expensive. At the forefront of the minds of many parties is the question of how to pay the legal costs. Sometimes the money that a party needs (or wants) to access in order to pay for the litigation is at the centre of the dispute. This can…
Lawsuits often put litigants on an emotional rollercoaster. As the lawsuit progresses and legal bills pile up, some clients start caring less about strategy and more about causing maximum pain to the other side. However, abandoning reason and moderation has a cost – usually in the form of a cost…
Those who practice in the world of estates know that emotions can run high. Estate planning and estate litigation involve relationships and, often, family. And relationships and family are complicated. It can sometimes be hard to be reasonable in the face of difficult emotions. But reasonableness should be a guiding…
The recent case of Donovan v. MacKenzie, 2021 ONSC 1865 (CanLII) demonstrates the wide and sometimes unpredictable nature of a judge’s discretion when it comes to costs. In this guardianship dispute, the applicant sister (“Jacqueline”) and the respondent brother (“Kieran”) were embroiled in litigation relating to their father, John Kenneth…
With the requirements for COVID-19 tests for entry into Canada and vaccines, the Canada Revenue Agency (CRA) was asked to comment on the availability of the medical expense tax credit (METC). Medical expenses which are eligible for the METC are limited to those described in our tax rules. If a…
There is renewed discussion on whether Canada will become another jurisdiction where specific gift or estate taxes will be imposed on inheritances. There is speculation that the discussion will lead to something concrete as early as next week’s Federal Budget. In the meantime, there are situations where inheritances can come…
On occasion, the personal representative of an estate may have to incur costs to either settle or disclose a matter with the Canada Revenue Agency (CRA). In a translated technical interpretation, the CRA provided some of its own guidance on how to navigate the relevant rule in the Income Tax…
Counsel faced with responding to frivolous objections to an application for a certificate of appointment of estate trustee may wish to consider rule 25.11 of the Rules of Civil Procedure. Rule 25.11 allows the court to strike out (all or part of) a pleading, without leave to amend, on the…