Estate Administration

Total 493 Posts

Tax Appeals in Estates and Legal Standing

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In the land of income taxes and income tax law, it is generally understood that a taxpayer cannot appeal another taxpayer’s assessment without legal standing to do so. This is particularly relevant when the taxpayer being assessed or re-assessed is deceased. In the Estate of Straessle v. the Queen 2018 DTC 1106, the issue of legal standing was put to the test with interesting results. Sometime ago, The Canada Revenue….

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Canada Revenue Agency, Estate Administration, Executors, Tax Issues, Trusts, Uncategorized

Preservation Orders in Estate Litigation

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Estate litigators are very familiar with unique and interesting fact patterns and it is helpful to be reminded that unusual circumstances may warrant the use of somewhat uncommon remedies. Rule 45 of the Rules of Civil Procedure is one such remedy, which provides for the interim preservation of property and can be utilized in an estate proceeding to preserve and even seize property. Rule 45 reads as follows: 45.01 (1)….

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Estate Administration, Estate Administration and Probate Applications, Estate Litigation, Executors, Family Conflict

Summary Judgment and Limitation Periods in the Context of Estate Litigation

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Today’s blog was co-written by Ronald Neal. In Sinclair v Harris, Justice Nakatsuru granted summary judgment on the basis that the claims advanced on behalf of the estate were statute-barred. The deceased passed away in November 2015.  The Plaintiffs are the estate trustees appointed in the deceased’s will (the “Estate Trustees”).  Five years before her death, the deceased advanced approximately $137,333 to her friends (the “Defendants”) so that the Defendants could purchase a….

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Estate Administration, Estate Litigation, Joint Tenancy, Loans, Resulting Trust, Uncategorized

CRA Keeps A-Knockin’ (and Can Come In)

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Estate trustees be warned: you may be held personally liable for failure to pay the estate’s taxes and/or the tax arrears of the deceased. When estate trustees are advised of this fact by their lawyers, pains are taken to soften the blow. CRA tends to be more blunt. Following the death of a taxpayer, CRA may write directly to the estate trustee setting out the amount of arrears owing and….

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Canada Revenue Agency, Estate Administration, Executors, Liability, Tax Issues

PLANNING AND ESTATE PLANNING FOR THE DISPOSITION OF REAL ESTATE

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I am in the middle of a very difficult Canada Revenue Agency audit of a taxpayer’s claim for the principal residence exemption. It now appears the property in question,  built by my client some 25 years ago may not qualify for the full exemption due to the fact that the taxpayer may have held other properties, which he also built, in the intervening periods which may or not have been….

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Canada Revenue Agency, Costs, Cottage, Estate Administration, Estate Planning, Investments, Property, Real Estate, Tax Issues, Uncategorized

A Roadblock for Multiple Wills

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Today’s blog was written by Justin W. de Vries and Jacob Kaufman A will need not be probated. The power of an estate trustee derives from the will itself. However, in certain cases, a grant of probate (now awkwardly called a certificate of appointment of estate trustee with a will) is needed and the estate trustee will have no choice but to apply for probate and to pay the accompanying….

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Contested wills, Estate Administration, Estate Administration and Probate Applications, Estate Litigation, Estate Planning, Executors, In the News, Succession Planning, Wills
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