Wills, Trusts & Estates

  • January 02, 2025

    Cassels welcomes 10 new partners in 2025

    The following lawyers have been admitted into the Cassels Brock & Blackwell LLP partnership for 2025:

  • January 02, 2025

    Key deadlines, tax compliance for executors and trustees

    I have previously written about executors’ tax compliance responsibilities. In the past two-plus years since that article, there have been a number of changes of which executors and trustees should be aware. This article provides an overview of key tax compliance responsibilities of executors and trustees and highlights some of these recent changes.

  • January 02, 2025

    Ottawa to extend deadline for 2024 charitable donations to Feb. 28, 2025

    Aiming to minimize the negative impact on Canadian charities of the recent postal strike, Ottawa has announced that it will introduce legislation to extend by two months the usual Dec. 31, 2024 deadline for making charitable donations eligible for a tax credit in the 2024 tax year.

  • December 19, 2024

    Mortgage relief measures saved Canadians $4 million in penalties, says Financial Consumer Agency

    The Financial Consumer Agency of Canada (FCAC) has published a report saying that Canadians with mortgages from federally regulated financial institutions (FRFIs) have benefited from more than 8,000 mortgage relief measures in the 12 months to June of this year.

  • December 17, 2024

    WILLS - Testator’s intention to be given effect - Gifts - Failure of - Lapse

    Appeal by Schneider from special chambers judge's interpretation of her mother’s will, Dorothy Maruzs (Dorothy) and determining that Logan Maruzs (Logan) and Ericka Anderson (Ericka), children of Schneider’s deceased brother Vincent Maruzs (Vincent), would inherit six quarter sections of farmland; applications to admit new evidence.

  • December 17, 2024

    Vavilov at five | Sara Blake

    Five years ago, on Dec. 19, 2019, the Supreme Court of Canada, in Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65, re-set the standard of review for questions of statutory interpretation. In that case, and two others decided in the same week, the court demonstrated how the new standard of review is to be applied.

  • December 16, 2024

    Federal fiscal update after Freeland’s shock departure features tax, legal changes of note to bar

    Boosting the number of judges in Ontario’s Unified Family Court and Court of Appeal, making “bail and sentencing laws stricter,” and new civil remedies — and criminal penalties of up to $1 million for corporations — under the Bankruptcy and Insolvency Act, were among the new measures proposed in the 2024 fall fiscal update by the minority Liberal government after Deputy Prime Minister and Finance Minister Chrystia Freeland stunned Ottawa by resigning from the Cabinet a few hours earlier.

  • December 16, 2024

    Two Montreal law firms join forces

    Spiegel Sohmer and Ravinsky Ryan Lemoine have decided to merge and will operate under the new name of Spiegel Ryan as of Jan. 1, 2025.

  • December 13, 2024

    Estate planning using options to purchase and right of first refusal

    In the realm of estate litigation, the interpretation of will clauses that include options to purchase and rights of first refusal seems to be coming up more and more frequently. Recent cases like Cambareri v. Sorrenti, 2023 ONSC 4918, and Zboya v. Hicks, 2024 ABKB 525, to name a few, indicate that there is growing interest in will drafting and estate planning that includes options to purchase estate property, or alternatively, gives beneficiaries a right of first refusal to purchase such property.

  • December 11, 2024

    Ontario appeal decision clarifies ‘murky area of real estate law,’ lawyer says

    Ontario’s top court has outlined what happens to the right of survivorship if a property owner severs a joint tenancy, something a lawyer involved in the case is calling a useful clarification for a “murky area” of real estate law.

  • December 10, 2024

    Date of death: Determining commencement of the limitation period

    In our last article with Law360 Canada, Palak Mahajan and I wrote about the relevance of the recent decision of Ingram v. Kulynych Estate, 2024 ONCA 678, with respect to limitation periods. Limitation periods continue to be an overarching factor that plays one of the most important roles of every file/case that comes through the door. Another case that exemplifies the significance of limitation periods is Shannon v. Hrabovsky, 2024 ONCA 188 (Shannon), by the Court of Appeal, which addressed the issue of when the discoverability principle applies to estate claims and whether the limitation period runs from the date of death of the testator.

  • December 06, 2024

    3 new associates join Aird & Berlis

    A recent news release from Aird & Berlis LLP announced the addition of Daniel Hunter, Linda Guma and Evan Pernica as associates.

  • December 06, 2024

    PROCEEDINGS - Appeals and judicial review - Standard of review - Palpable and overriding error

    Appeal by Flanigan from dismissal of his application for family maintenance and support (FMS) against the estate of his late adult interdependent partner, Kirkland. Kirkland died on November 12, 2022, leaving her estate equally to her children in a will dated September 2, 2021, with no provision for Flanigan. The Court of King's Bench issued a grant of probate on February 9, 2023.

  • December 02, 2024

    Judicial appointment announced in B.C.

    Minister of Justice and Attorney General of Canada Arif Virani announced the appointment of Lindsay R. LeBlanc as a judge of the Supreme Court of British Columbia in Victoria, a Nov. 29 news release announced.

  • December 02, 2024

    Debating privileged wills: Should we still have them?

    Most courts in Canada now have the power to validate wills that do not comply with the requisite formalities of execution and submit them to probate, with the exception of Newfoundland and Labrador and the Northwest Territories. Ontario is the most recent province to introduce the will-validating power, having enacted s. 21.1 of the Succession Law Reform Act (the SLRA) on Jan. 1, 2022.

  • November 29, 2024

    The future of AI and probate applications

    While modern artificial intelligence (“AI”) has already proved an immensely useful tool, with IBM’s Watson serving as an early example of a natural language processor able to receive and respond to plain language inquiries in plain language with a high degree of accuracy, it has also proven to have its limitations. Newer systems, such as ChatGPT and Google Gemini, are becoming ubiquitous and, to the extent these systems are designed to be responsive to inquiries, they are limited by factors such as the clarity and precision of the questions posed to them.

  • November 29, 2024

    LSO addresses new working groups, information on confidentiality of investigations

    Ontario’s law society used its November Convocation to unveil a new working group focusing on the “long-term future” of the province’s paralegals and to codify rules around the confidentiality of information gathered in tribunal investigations.  

  • November 27, 2024

    Law360 Canada Pulse survey: what lawyers really think about their profession

    Find out what lawyers really think about their profession in Law360 Canada Pulse’s Lawyer Satisfaction Survey.

  • November 26, 2024

    Anti-money laundering fines reached record level in past year, says FINTRAC annual report

    Fines issued against Canadian financial institutions, businesses and individuals for violating anti-money laundering laws and regulations reached a record $26.1 million during the 2023-24 fiscal year, according to Canada’s anti-money laundering watchdog.

  • November 26, 2024

    Secure your legacy: The importance of ‘Make-a-Will Month’

    November is “Make-a-Will Month” — an opportunity to highlight the critical importance of having a will. With almost half of Canadians lacking a will, it is vital to raise awareness about how this document can protect families and ensure that wishes are respected after death, especially for individuals with significant wealth or other complexities.  

  • November 26, 2024

    Law360 Canada Pulse survey: stress remains significant issue for lawyers

    A recent survey of the legal profession is showing high levels of satisfaction with things like collegiality and collaboration at their firms and opportunities for advancement, but there is one issue that continues to remain a problem and has no easy fix — stress.

  • November 25, 2024

    Legislation needs updating in wake of cremation mix-up: lawyer

    A Nova Scotia lawyer hopes the exoneration of a local funeral director in a case where the wrong body was cremated serves as a “wake-up call” for the province to update its “vague” rules governing the profession.  

  • November 25, 2024

    Law360 Canada Pulse survey: majority of lawyers say they are satisfied with their jobs

    A recent survey of lawyers is indicating overall satisfaction with many aspects of the profession, despite some lingering concerns about things like stress and compensation.

  • November 21, 2024

    Legislation needed to provide fiduciaries access to digital assets: Law reform report

    According to Statistics Canada, more Canadians than ever before are adopting “a smarter and more connected lifestyle,” with Internet use amongst Canadians over the age of 14 in 2022 reaching 95 per cent.

  • November 20, 2024

    Ontario charitable corporations: Payments to directors, connected persons

    Directors of charitable corporations operating in Ontario are subject to strict requirements to act without personal benefit — meaning they cannot be paid for serving as directors or for other services unless authorized by court order or pursuant to Ontario Regulation 4/01 under the Charities Accounting Act (the Regulation).

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