An Unwelcome Guest – Guardian of Property Obtains a Writ of Possession

by: , May 27, 2014

In 1998, Ms. Tollis was declared incapable of managing her property.  In the same year, the Public Guardian and Trustee (the “PGT”) became her statutory guardian of property.  Ms. Tollis held an interest in a house along with her brother, Mr. Tollis.  The interest in the house was Ms. Tollis’ primary financial asset. Shortly before…read more

When is a Loan a Gift?

by: , February 28, 2006

A father’s intention to gift his children a substantial amount of money and benefit a favoured charity at the same time, albeit indirectly, was at the centre of a recent case decided by the Tax Court of Canada.  The case in question is Benquesus v. Canada [2006] T.C.J. No. 149.  Gift giving has never been…read more