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The Practitioner's Guide to Estate Practice in Ontario, 7th Edition + USB

Over the years, practitioners handling an estate administration file – no matter how seasoned – have found themselves, time and time again, reaching for this guide book for useful, dependable direction.
Publication Language: English

Softcover + USB | 664 pages

In Stock
Published: August 27, 2019
ISBN/ISSN: 9780433502784

Product description

As Margaret Rintoul states in the Preface to this updated volume, “While estates practice is often considered to be dull and quiet with continued reliance on centuries old principles, in fact it is a developing and highly important area of the law.” This statement aptly describes why The Practitioner’s Guide to Estate Practice is such a valuable resource. Now in its Seventh Edition, Rintoul’s text provides practical, comprehensive and expert guidance on the day-to-day administration of estates and is the ideal reference manual for both experienced practitioners and lawyers who are new to the practice area.

Invaluable Support
Lawyers have long relied on The Practitioner’s Guide to Estate Practice as a time-saving resource that offers useful direction on dealing with both contentious and non-contentious issues that can arise in the administration of estates. Written by a leading estates, wills and trusts practitioner, this book offers an invaluable collection of up-to-date information and insightful commentary, including:

  • Practical guidance on non-contentious matters, such as the certificate of appointment of a trustee (with or without a will), estate accounting, income taxation at death and taxation of estates
  • Valuable advice on contentious matters, such as estate litigation, passing accounts, mediation, claims by and against the estate, and substitute decision-making and adult guardianship

Practitioners can save precious time when drafting documents by referring to the forms and precedents available both in the book and on USB.

In addition, they’ll benefit from the current content in this newest version of a classic resource, including:

  • Revised analysis of the requirements for the application for a certificate of appointment of estate trustee
  • Significantly amended commentary on estate administration tax
  • Extensively revamped discussion on registered funds to named beneficiary (RRSP/RRIF)
  • New section on tax-free savings plans
  • Detailed examination of life insurance to named beneficiary and “segregated funds”
  • Discussion of contempt of court proceedings to enforce orders and the applicable criteria
  • Seven indicators of undue influence as found in the Ontario Superior Court decision, Morris v. Rvard
  • Revised definitions of dependants as a result of the All Families are Equal Act which amends the definition of “spouse” and “child”
  • Outline of the Court of Appeal rules governing an estate trustee’s ability to recover legal costs from an estate, referencing the Ontario Court of Appeal’s decision in Brown v. Rigsby
  • Updated discussion on the standard of care required of attorney/guardian and determination of incapacity

An Authoritative Resource For:

  • Estate lawyers who will find that the book covers all practice issues that arise in estate administration, estate litigation and guardianship
  • Generalist practitioners who handle estate administrations from time to time will find the book’s practice commentary, templates and forms to be immensely useful and time-saving
  • Paralegals, law clerks and administrative assistants who will use this text as a valuable resource
  • Academics and law students who are studying and researching wills and estates law will find this volume to be a comprehensive reference source for the latest developments in the subject

Featured Authors

Table of contents

Part I: Non-contentious matters
Chapter 1: Initial retainer
I. Lawyer’s position in estate
II. Duties of personal representative

Chapter 2 : Administration where a will exists
I. When certificate of appointment is necessary
II. Powers of named executor prior to obtaining certificate of appointment
III. Use of dual wills
IV. Choice of jurisdiction for application
V. Application process
VI. Resealing of foreign grant
VII. Ancillary appointment of estate trustee with a will

Chapter 3: Intestate succession
I. Search for will to determine whether insolvency exists
II. Estate administration tax payable
III. Court office where application filed
IV. Party or parties entitled to apply
V. Documents and information required with the application
VI. Administration bond

Chapter 4 : Administration issuers
I. Locating, securing and valuing assets
II. Sale/distribution of assets
III. Estate investments
IV. Real estate sales and distribution

Chapter 5: Assets passing outside the estate
I. Registered funds to named beneficiary
II. Designation of beneficiaries by will
III. Registered pension plans
IV. Life insurance to named beneficiary
V. Jointly held assets

Chapter 6 : Disposition of estate assets
I. Requirement to file an information return
II. Payment of debts
III. Payment priorities
IV. Specific distribution issues
V. Distribution of residue and releases to estate trustees
VI. Establishment of trusts

Chapter 7 : Estate accounting
I. Required form of estate accounts
II. Trustee’s compensation
III. Passing accounts/court audit of trustee’s accounts

Chapter 8 : Income taxation at death and taxation of estates and trusts
I. Necessary tax returns at death
II. Filing deadlines
III. Special income tax returns
IV. Tax credits and deductions
V. Registered funds
VI. Deemed disposition of capital assets
VII. Rollover provisions to spouse trust
VIII. Special treatment of family farm assets
IX. Taxation of trusts
X. Taxation of guardianships
XI. Tax clearance certificates

Part II: Contentious matters
Chapter 9 : Orders for assistance
I. Accept or refuse appointment
II. Consent or object to proposed appointment
III. Order to file statement of assets
IV. Order for further particulars
V. Order to beneficiary witness
VI. Order to former spouse
VII. Order to pass accounts
VIII. Other matters

Chapter 10: Proof of copy of will

Chapter 11: Challenges to validity of wills
I. Grounds for contestation
II. Steps in process of challenging a will

Chapter 12: Applications for advice and directions

Chapter 13: Support for dependants
I. Limitation period
II. Commencement of action
III. Definition of dependants
IV. Interim-interim support
V. Clawback of assets for support
VI. Priority of claims

Chapter 14: Net family property equalization
I. Election under the Family Law Act
II. Calculation of net family property
III. Effect of jointly held property in equalization claim at death
IV. Obligation of estate trustee
V. Credits against equalization share
VI. Domestic contracts, impact at death of one spouse
VII. Priorities of claims

Chapter 15: Other estate litigation matters
I. Continuation of action by or against estate
II. Estate trustee during litigation
III. Creditor claims against estate
IV. Limitation periods for estate claims
V. Summary judgments and cost controls

Part III: Substitute decisions and adult guardianship
Chapter 16: Management of property
I. Attorney as guardian
II. Financial management during incapacity
III. Determination of incapacity
IV. Statutory guardianship
V. Specific management obligations of attorney/guardian

Chapter 17: Court-appointed guardian of property
I. When necessary
II. Commencement of action
III. Service requirements
IV. Representation of the alleged incapable person
V. Indemnity bonds
VI. Accounting by guardian

Chapter 18: Personal care management
I. Substitute decision-making for personal care
II. Personal care power of attorney
III. Capacity assessment
IV. Decision-making under the Health Care Consent Act, 1996

Chapter 19: Court-appointed guardian of the person
I. Process of application
II. Court process
III. Management as guardian of the person