Table of Contents VOLUME 1

Transcription

1 Table of Contents VOLUME 1 CHAPTER 1 FUNERAL 1.1 THE CORPSE DONATION OF ORGANS OR REMAINS FUNERAL AND BURIAL EXPENSES GRAVESTONES PERPETUAL CARE OF GRAVE CHAPTER 2 ASSETS 2.1 WHAT ARE ESTATE ASSETS? CUSTODY, INVENTORY AND VALUATION CONVERSION, SALE, MORTGAGING AND PLEDGING GENERAL SALE POWERS AND DUTIES (a) No Power to Postpone (b) Power to Postpone (c) Direction to Postpone EXERCISE OF POWERS AND DISCRETION TERMS OF PAYMENT EXCHANGING ASSETS MORTGAGING AND PLEDGING FAMILY PRIVILEGES HOUSEHOLD AND PERSONAL GOODS AND TOOLS OF TRADE HOUSEHOLD ALLOWANCES AND PROFITS BURIAL PLOT THE RESIDENCE PROPERTY AND SUPPORT SPECIFIC ASSETS BUSINESSES (a) Goodwill (b) Obligation to Sell (c) Power to Continue (d) Capital Infusion and Loan Guarantees (e) Debts and Expenses in Carrying on Business (f) Incorporation (g) Partnership (h) Contract Benefits (i) Estate Freezes INSURANCE CONT-1 (Widdifield)(2016 Rel. 11)

2 (a) General (b) On Testator s Life (c) Creditor Proofing (d) Designation of Beneficiaries (e) Bankruptcy of Life Insured or Beneficiary (f) Loans and Debts (g) Contracts and Binders (h) Conflicts of Law (i) Accidental Death (j) Life Annuity (k) Money on Deposit (l) Claimants Born Outside Marriage (m) Common Disaster (n) On a Third Party s Life (o) Premium Refunds (p) Living Benefits CROPS, ANIMALS AND FARM QUOTAS CLAIMS FOR MONEY CHOSES IN ACTION DEBTS OF EXECUTOR CONSTRUCTIVE TRUST AND JOINT OWNERSHIP (a) Gift Intended (i) Presumption of Advancement and Resulting Trust (A) Between Parents and Children (B) Between Spouses (4) (b) Constructive Trust (13) GIFTS FOREIGN ASSETS POWERS OF APPOINTMENT LEASES LAND ROYALTIES OPTIONS FREQUENT FLYER POINTS REGISTERED RETIREMENT SAVINGS PLANS (RRSPs) AND PENSIONS DIGITAL ASSETS REGISTERED EDUCATION SAVINGS PLANS (RESPs) SITUS REAL ESTATE DEBTS AND MORTGAGES INSURANCE SHARE CERTIFICATES BANK DEPOSITS PARTNERSHIP PROPERTY CONT-2

3 CHAPTER 3 CLAIMS AGAINST THE ESTATE FOR DEBTS 3.1 GENERAL ADVERTISING FOR CREDITORS GENERAL WHEN TO PUBLISH WHERE TO PUBLISH FORM OF ADVERTISEMENT EFFECT FORM OF CLAIM JUDGMENT AGAINST ESTATE ASSETS PROCEDURAL MATTERS CONTESTATION OF CLAIMS PROCEDURE GENERAL PROCEDURE FOR CONTESTING A LIQUIDATED DEBT PROCEDURE FOR CONTESTING AN UNLIQUIDATED DEBT ANALYSIS SPECIAL DEFENCES LACK OF CORROBORATION (a) General (b) What Constitutes Corroboration (c) Corroboration Where Several Essential Facts Must Be Proved (d) Consistent Only with One Conclusion (e) Credibility (f) Cases in Provinces Where There is No Statutory Rule LIMITATIONS STATUTES (a) Limitations Act, R.S.O. 1990, c. L.15, ss. 43, 45(1)(g) (b) Estates Act, R.S.O. 1990, c. E.21, s (c) Estates Act, R.S.O. 1990, c. E.21, ss. 44, (d) Trustee Act, R.S.O. 1990, c. T.23, s. 38(3) STATUTE OF FRAUDS CONTINGENT OBLIGATIONS AND LEASES GIFT COMMITMENTS CLAIMS BY NEAR RELATIVES AND OTHERS FOR PERSONAL SERVICES RENDERED (a) General (b) Parent and Child (c) Brothers and Sisters (d) Grandparents and Grandchildren (e) Uncle/Aunt and Nephew/Niece (f) Husband and Wife (g) Limitations Act Applying to Claim for Personal Services LEGACIES IN SATISFACTION OF DEBTS CONT-3 (Widdifield)(2016 Rel. 11)

4 3.5.8 DISTRIBUTIONS TO BENEFICIARIES BEFORE NOTICE OF DEBT CONTRACTS PERSONAL TO THE DECEASED FOREIGN TAXES AND DUTIES RELEASES COMPROMISING CLAIMS TIME FOR PAYMENT AND INTEREST PRIORITY OF CLAIMS AND INSOLVENT ESTATES INDEBTEDNESS BETWEEN TESTATOR AND EXECUTOR WHAT ASSETS CARRY BURDEN OF DEBTS IN SOLVENT ESTATES GENERAL DEBTS CHARGED ON ESTATE ASSETS CONFLICTS OF LAWS CHAPTER 4 EXPENSES AND LEGAL COSTS 4.1 GENERAL INDEMNITY FROM ESTATE EXECUTOR S LIEN ON ESTATE ASSETS INDEMNITY FROM BENEFICIARIES LEGAL COSTS SOLICITORS GENERAL ACCOUNTS TO EXECUTORS COSTS OF COURT PROCEEDINGS ALLOWED TO EXECUTORS (a) General (b) Unnecessary or Unsuccessful Actions or Defenses Brought or Made by Trustees (c) Appeals COSTS OF PARTIES OTHER THAN EXECUTORS OR ADMINISTRATORS COSTS WHERE THERE IS MALADMINISTRATION BY TRUSTEE TRUST FUND INSUFFICIENT TO FINANCE LAWSUIT SOLICITOR DOING TRUSTEE S WORK SOLICITOR APPOINTED EXECUTOR CO-TRUSTEES ADVICE ON EXECUTOR S COMPENSATION COSTS FROM SPECIAL FUNDS WITHIN ESTATE EXPENSES OF ADMINISTRATION DEFINITION RELATING TO SPECIFIC GIFTS TAXES BETWEEN LIFE TENANT AND REMAINDERMAN REPAIRS CONT-4

5 4.8.1 GENERAL REPAIRS OR IMPROVEMENTS CHARGEABLE TO INCOME OR CAPITAL DILAPIDATION EXISTING AT DATE OF DEATH INTEREST ON ENCUMBRANCES OR ON BORROWINGS TO REPAIR INSURANCE DUTY TO INSURE (a) Fire Insurance (b) Public Liability and Other Types of Insurance PREMIUMS PAYABLE FROM INCOME OR CAPITAL INSURANCE BENEFITS PRINCIPLES OF LIABILITY FOR CONTRACT AND TORT CHAPTER 5 BEQUESTS AND BENEFICIARIES 5.1 BENEFITS GENERALLY GENERAL WHEN DUE BENEFICIARIES RECEIVING UNEQUAL TREATMENT BY EXECUTOR EXECUTOR ENTITLED TO RELEASE RESERVES FOR CONTINGENCIES PAYMENT IN SPECIE INTEREST ON LEGACIES (a) One Year Rule (b) Inference from Will (i) General and Demonstrative Legacies (ii) Gift of a Life Interest (iii) Legacies Postponed for Life Tenancies (iv) Date of Payment of Legacy Specified in the Will (v) Date Left to Discretion (A) Of the executor (B) Of a person not the executor (C) Where the discretion is for the benefit of the residuary legatees (D) Contingent legacy (c) Exceptions to One Year Rule (i) Infants (ii) Creditors and in Lieu of Dower (iii) Charged on Real Estate (d) Rate of Interest (e) Specific Legacies (f) Annuities (g) Settlement Amounts (h) Summary CONT-5 (Widdifield)(2016 Rel. 11)

6 5.1.8 DEATH OF A BENEFICIARY (a) Statutory and Fictitious Presumptions of Survivorship (b) Other Statutory Presumptions (c) Legacies in Satisfaction of Moral and Legal Obligations (d) Implications in Will (e) Proof of Death From Absence of Beneficiary DISAPPOINTED BENEFICIARIES IN TERROREM CLAUSES CHARITIES CEASING TO EXIST LAPSE OR APPLICATION CY-PRE`S LOSS OF BENEFIT TO BENEFICIARY WHO COMMITS MURDER FRAUDULENT LEGATEES (1) LOSS OF RIGHT TO INHERIT BY RELEASE OR AGREEMENT VESTING (RIGHT TO ACCELERATE PAYMENTS AND ASSIGNMENTS) EXPENSES OF PAYMENT AND CURRENCY EXCHANGE ASCERTAINMENT AND NOTICE TO BENEFICIARIES PERSONS BORN OUTSIDE MARRIAGE STEPCHILDREN RIGHT OF SELECTION SET-OFF WITH DEBTS AND DEBTS CHARGED ON PROPERTY BEQUEATHED RIGHT TO EXECUTOR TO RETAIN FOR DEBTS DUE HIM FROM THE TESTATOR ASSIGNMENT OF INTEREST BY A BENEFICIARY RIGHT OF GUARDIAN TO INFANT S PROPERTY ANNUITIES LEGACIES TO EXECUTORS OVERPAYMENT OF LEGACIES ABATEMENT OF LEGACIES GENERAL INFERENCE FROM WILL AND RELATIONSHIPS LEGACIES FOR VALUE ADEMPTION OF BEQUESTS OR DEVISES GENERAL STATUTORY EXCEPTIONS RESIDUE DEFINITION AND EXTENT TIME OF CALCULATION AND DIVISION TWO RESIDUAL CLAUSES UNDISPOSED RESIDUE TO EXECUTOR PERSONALLY INTESTACIES CONT-6

7 5.5.1 WHO TAKES RELATIVES OF THE HALF BLOOD ADOPTED PERSONS PERSONS BORN OUTSIDE MARRIAGE REPRESENTATION PER STIRPITAL OR PER CAPITA DISTRIBUTION RIGHTS OF SPOUSES NEXT OF KIN LOSS OF RIGHT TO INHERIT ON INTESTACY OTHER THAN BY RELEASE OR AGREEMENT PRESUMPTION OF SURVIVORSHIP DATE WHEN NEXT-OF-KIN DETERMINED MISCELLANEOUS TABLE OF INTESTATE SUCCESSION IN ONTARIO FOR DEATHS AFTER MARCH 30, REAL PROPERTY ONTARIO ADVANCEMENTS (a) Definition and Requirement of Writing (b) Requirement of Intestacy DISCRETIONARY USE OF FUNDS FOR MAINTENANCE MAINTENANCE OF INFANTS FROM THEIR OWN FUNDS (a) General Principles (b) Standard of Maintenance (c) Other Means of Support (d) Past Maintenance DISCRETION IN WILL FOR MAINTENANCE CHARITIES RELIGIOUS PURPOSES EDUCATIONAL PURPOSES RELIEF OF POVERTY PURPOSES BENEFICIAL TO THE COMMUNITY (a) The Cy-Pre s Doctrine (b) Jurisdiction of the Court to Devise a Scheme Where Objects Not Specified CEMETERIES CONFLICT OF LAWS GENERAL RULES DOMICILE Appendix Digests CHAPTER 6 INVESTMENTS MADE BY TRUSTEES 6.1 HISTORY AND BACKGROUND DEFINITION FUNDAMENTAL REQUIREMENTS EXPRESS INVESTMENT CLAUSES CONT-7 (Widdifield)(2016 Rel. 11)

8 6.5 THE TRUSTEE ACT ACTING WITH REASONABLE CARE AND PRUDENCE SPECIAL CASES EFFECT OF POWER TO RETAIN EXISTING INVESTMENTS DIVERSIFICATION INVESTMENT ADVICE DELEGATION INVESTMENT IN MUTUAL FUNDS INVESTMENT BY TRUST CORPORATION IN COMMON TRUST FUNDS INVESTMENTS OUTSIDE THE JURISDICTION CASH BALANCES INVESTMENT CONFLICT BETWEEN INCOME AND CAPITAL BENEFICIARIES TRUSTEE INVESTING IN ITS OWN SECURITIES ETHICAL INVESTING VARIATION OF TRUSTS CHAPTER 7 CAPITAL AND INCOME 7.1 DISBURSEMENTS GENERAL REPAIRS EXPENSES OF ADMINISTRATION (a) General (b) Compensation TAXES INSURANCE DEBTS OF THE TESTATOR AND DEATH DUTIES (RULE IN ALLHUSEN V. WHITTELL) LOSSES (a) Sharing of Losses (b) Business Losses MORTGAGE PAYMENTS ANNUITIES (a) Obligation of Testator Before Death (b) Created by Will GIFTS OF CHATTELS AND CONSUMABLES INCOME TAX RECEIPTS RENTS BENEFITS FROM CORPORATIONS TO THEIR SHARE- HOLDERS APPORTIONMENT AND ALLOCATION AT COMMENCEMENT AND TERMINATION OF TRUST BUSINESS PROFITS CONT-8

9 7.2.5 ROYALTIES, SALES BY INSTALMENTS AND INCOME RE- CEIPTS FROM OTHER ESTATES AMORTIZATION OF PREMIUMS AND DISCOUNTS IN IN- VESTMENTS WASTE (a) By Depreciation (b) By Depletion INCOME FROM INVESTMENTS UNFAIR TO LIFE TENANT OR REMAINDERMAN (RULES IN HOWE V. LORD DARTMOUTH AND EARL OF CHESTERFIELD S TRUSTS, RE) REFUND OF INCOME FROM UNAUTHORIZED INVESTMENT IN BREACH OF TRUST GAINS AND LOSSES ON CAPITAL TRANSACTIONS 7-34 CHAPTER 8 EXERCISE OF POWERS AND DUTIES 8.1 DISCRETIONARY GENERALLY MERE POWERS AND TRUST POWERS STANDARD OF CARE JUDICIAL CONTROL OF TRUSTEE DISCRETION FIDUCIARY DUTIES (a) Failure to Exercise Discretion (b) Duty to Maintain an Even-hand (c) Improper Delegation OTHER GROUNDS FOR INTERVENTION (a) Improper Purpose (b) Unreasonable Decisions DISPOSITIVE POWERS AND DISCRETIONARY TRUSTS DRAFTING TO AVOID JUDICIAL REVIEW ASKING FOR ADVICE OF THE COURT TRUSTS WHICH INVEST IN AND CONTROL CORPORATIONS CO-EXECUTORS AND CO-TRUSTEES DISTINCTION BETWEEN EXECUTORS AND TRUSTEES COMPROMISING PROFESSIONAL TRUSTEES CONFIDENTIALITY OF TRUSTEE S REASONS DISCLOSURE OF DECEASED S INSTRUCTIONS TO SOLICITOR CHAPTER 9 DELEGATION TO AGENTS 9.1 COMMON LAW RULES RULE AGAINST DELEGATION CONT-9 (Widdifield)(2016 Rel. 11)

10 9.1.2 CIRCUMSTANCES IN WHICH DELEGATION IS PERMITTED CONDITIONS OF DELEGATION MODIFICATIONS TO COMMON LAW STATUTORY INTERVENTION SPECIFIC PROVISIONS IN A WILL OR TRUST AGREEMENT LIABILITY OF TRUSTEE TO BENEFICIARIES TO THIRD PARTIES TYPES OF AGENT CO-EXECUTORS SOLICITORS BANKERS ACCOUNTANTS STOCKBROKERS AND INVESTMENT COUNSEL DEBT COLLECTORS RENT COLLECTORS AUCTIONEERS MORTGAGE COLLECTORS REAL ESTATE AGENTS VALUATORS ATTORNEYS EMPLOYEES THE COURT REIMBURSEMENT AND COMPENSATION CHAPTER 10 BREACH OF TRUST AND ITS CONSEQUENCES 10.1 SITUATIONS GIVING RISE TO BREACH OF TRUST GENERAL PRINCIPLES OF TRUSTEE LIABILITY INNOCENT BUT NEGLIGENT BREACH OF TRUST (a) General Principles (b) Holding Cash Balances DEALING WITH TRUST PROPERTY FOR TRUSTEE S PRIVATE PURPOSES (a) Buying or Borrowing from, or Selling or Loaning to, the Trust (b) Acquisition of Benefits from Office of Trustee (c) Co-Mingling Trust Property (d) Loss of Trust Property by Accident or Robbery COMPENSATION AND PENALTIES FOR BREACH OF TRUST INNOCENT BUT NEGLIGENT BREACH OF TRUST DEALING WITH TRUST PROPERTY FOR TRUSTEE S PRIVATE PURPOSES CONT-10

11 CALCULATION OF INTEREST OR PROFITS AS A PENALTY RELIEF FROM LIABILITY GENERAL PRINCIPLES MEANING OF WILFUL DEFAULT CASES WHERE RELIEF GRANTED CASES WHERE RELIEF NOT GRANTED PROFESSIONAL TRUSTEES LIABILITY OF CO-EXECUTORS AND CO-TRUSTEES FOR BREACH OF TRUST DEFENCES AVAILABLE TO THE TRUSTEE CONCURRENCE BY BENEFICIARIES, INDEMNITY AND RELEASE TO TRUSTEE STATUTE OF LIMITATIONS EXCULPATORY CLAUSES APPLICATIONS FOR DIRECTIONS CHAPTER 11 EXECUTOR S COMPENSATION 11.1 GENERAL LEGACIES IN LIEU OF COMPENSATION COMPENSATION AGREEMENTS QUANTUM OF COMPENSATION GENERAL BASIS FOR CALCULATION SPECIFIC ASSETS AND COMPENSATION CALCULATIONS UNDER ONTARIO RULES (a) Original Assets (b) Capital Compensation (c) Investment Transactions (d) Income Compensation (e) Care and Management Fees (f) Special Fees (g) Appendix: Fee Calculations (h) Exclusions from Percentage Calculations (i) Book Entries (ii) Payments from Estate to Executor (iii) Distributions to On-going Trusts (iv) Distributions to Beneficiaries in Specie (v) Risk Assumed by Executor MALADMINISTRATION BY TRUSTEE WHO, OR WHAT FUND, PAYS THE FEES? COMPENSATION DIVISIONS AMONG CO-TRUSTEES APPEALS COMPENSATION TO SUCCESSIVE TRUSTEES PRIORITIES OF COMPENSATION OVER OTHER CLAIMS AND ENFORCEMENT PRE-TAKING OF COMPENSATION CONT-11 (Widdifield)(2016 Rel. 11)

12 11.12 PAYMENTS TO REAL ESTATE AGENTS AND OTHER AGENTS AND PROFESSIONALS DIRECTORS FEES SOLICITOR AS EXECUTOR Appendix A - Case Digests CHAPTER 12 APPLICATION TO THE COURT FOR ADVICE OF THE COURT 12.1 GENERAL JURISDICTION OF THE COURT LIMITS ON THE USE OF THE SECTION AND RULE JUDICIAL CONTROL OF THE EXERCISE OF TRUSTEES POWERS AND DISCRETIONS HOSTILITY AMONG THE TRUSTEES FAILURE TO EXERCISE DISCRETION TRUSTEES ARE DEADLOCKED EXERCISE OF BUSINESS JUDGMENT FOR TRUSTEES TRITE LAW ISSUES OF OWNERSHIP BETWEEN THE ESTATE AND THIRD PARTIES HYPOTHETICAL OR ACADEMIC QUESTIONS AND QUESTIONS RELATING TO FUTURE EVENTS OTHER COURT PROCEDURES AVAILABLE CASES WHERE THE COURT HAS GIVEN ITS OPINION, ADVICE OR DIRECTION TO THE TRUSTEES VARIOUS INTERPRETATION AND CONSTRUCTION OF WILLS CHARITABLE GIFTS THE APPLICATION POSITION OF THE TRUSTEES FORM OF THE APPLICATION PARTIES TO THE APPLICATION EVIDENTIARY ISSUES COSTS ALTERNATIVES TO AN APPLICATION FOR ADVICE WHERE THE COURT MIGHT HAVE RULED ON THE PROBLEM ON A PASSING OF ACCOUNTS CONTESTATION OF CLAIMS PROCEDURE VARIATION OF TRUST ORIGINATING PROCESS CONT-12

13 VOLUME 2 CHAPTER 13 DUTY TO KEEP RECORDS 13.1 FORM OF RECORDS DUTY TO PROVIDE INFORMATION DUTY TO PERMIT INSPECTION AND COPYING PENALTIES CHAPTER 14 PASSING ACCOUNTS 14.1 PROPER COURT FOR PASSING ACCOUNTS OBLIGATION TO PASS ACCOUNTS VOLUNTARY PASSINGS WHO MAY REQUIRE WHO MAY BE REQUIRED WHEN WILL THE COURT REFUSE TO COMPEL CHARITIES ACCOUNTING FORM OF ACCOUNTS RULES AS TO FORM STATEMENTS REQUIRED (a) List of Assets (b) Receipts (c) Disbursements (d) Investment Account (e) Unrealized Assets (f) Closing Statement of Money and Investments (g) Closing Statement of Liabilities (h) Statement of Compensation Claimed (i) Such Other Statements and Information as the Court Requires PROCEDURE BEFORE HEARING MATERIAL TO BE FILED SERVICE OF NOTICE OF APPLICATION PROCEDURE ON UNOPPOSED APPLICATION GENERAL MATERIAL TO BE FILED COSTS ON A PASSING OF ACCOUNTS WITHOUT A HEARING JUDGMENT RECEIVED PROCEDURE AT HEARING GENERAL EVIDENCE COSTS JUDGMENT RECEIVED CONT-13 (Widdifield)(2016 Rel. 11)

14 14.7 PAYMENT INTO COURT POWERS AND JURISDICTION OF COURT ON PASSING ACCOUNTS EFFECT OF ORDER MISTAKE OR FRAUD APPEALS SUGGESTED FORM OF ACCOUNTS IN PASSING FORM FORM OF JUDGMENT CHAPTER 15 RESIGNATION, REMOVAL AND APPOINTMENT OF TRUSTEES INTRODUCTION RESIGNATION WITHOUT RESORT TO COURT BY COURT APPLICATION REMOVAL WITHOUT RESORT TO COURT BY COURT APPLICATION REPLACEMENT APPOINTMENT BY THE COURT APPOINTMENT OTHERWISE THAN BY COURT SURVIVING PERSONAL REPRESENTATIVES SUCCESSOR PERSONAL REPRESENTATIVES APPOINTMENT OF ESTATE TRUSTEE PENDING LITIGATION CHAPTER 16 VARIATION OF TRUSTS 16.1 INTRODUCTION ALTERNATIVES TO A COURT APPLICATION TO VARY A TRUST VARIATION OF TRUSTS LEGISLATION IN CANADA CATEGORIES OF PERSONS ON WHOSE BEHALF THE COURT CAN CONSENT REREQUISITES BEFORE THE COURT CAN ACT RESERVING THE SUBSTRATUM OF THE TRUST DETERMINING WHETHER THERE IS A BENEFIT THE PROPER TEST TO BE APPLIED BY THE COURT BEFORE IT GIVES ITS CONSENT LIFE INSURANCE AS A BENEFIT EQUALIZING THE INTERESTS OF CHILDREN SIGNIFICANCE OF TAX SAVINGS PROCEDURE IN APPLICATIONS TO COURT THE INCOME TAX CONSEQUENCES OF A VARIATION OF TRUST CONT-14

15 CHAPTER 17 DEPENDANTS RELIEF CLAIMS AND SPOUSAL PROPERTY ON DEATH 17.1 SUPPORT OF DEPENDANTS UNDER PART V OF THE SUCCESSION LAW REFORM ACT RESTRICTION ON TESTAMENTARY POWER THE POWER OF THE COURT WHO IS A DEPENDANT? PROVIDING SUPPORT WHAT IS ADEQUATE PROVISION FOR SUPPORT? WHAT IS THE NATURE OF SUPPORT? CONTRACTING OUT OF SUPPORT OBLIGATIONS APPLICATIONS LIMITATION PERIOD THE COURT S ORDER MATRIMONIAL PROPERTY DIVISION ON DEATH HISTORY NATURE OF CLAIM WHO CAN MAKE A CLAIM? (a) Spouse (b) Domestic Contract (c) Personal Representatives of the Spouse LIMITATION PERIODS RESTRICTION ON DISTRIBUTION PENDING ELECTION ENTITLEMENT (a) Definition of Net Family property (b) Calculation of Net Family Property CONCLUSION Appendix A Sample Notice of Application for Dependant s Relief Appendix B Sample Affidavit in Dependant s Relief Matter Appendix C Sample Affidavit in Dependant s Relief Matter Appendix D Sample Notice of Application to extend the time to exercise election Appendix E Sample Affidavit in support of Application Appendix F Sample Order extending time for filing election Appendix G Quantum Tables for Dependants Relief and Spousal Property Claims on Death i Ontario ii British Columbia iii Manitoba iv Saskatchewan v Alberta CONT-15 (Widdifield)(2016 Rel. 11)

16 vi Nova Scotia vii New Brunswick viii Prince Edward Island Appendix H Article: Challenging Testamentary Capacity, by Heather Babcock-Cormier Appendix I Ontario Succession Law Reform Act CHAPTER 18 WORDS AND PHRASES INDEX... I-1 CONT-16