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Witnessing Wills in Newfoundland and Labrador: What does “in the...

Section 2 of the Wills Act (Newfoundland and Labrador, the “Wills Act”) sets out the legal requirements for the making of a valid will. To be valid, a will must first of all be in writing. Formal Execution and Witnessing Requirements A will that is entirely in the handwriting of the testator and signed by […]

Significant Development in the Law of Guardianship in Newfoundland and...

In Re A.A., the Newfoundland and Labrador Court of Appeal has affirmed that the Supreme Court Trial Division may grant general orders for a unique form of guardianship of adults who live with a mental disability. Commonly known as “Guardianship of the Person”, this kind of order gives the Court-appointed guardian the plenary authority to […]

Update: The Supreme Court of Newfoundland and Labrador Clarifies Probate...

In our blog post of September 4, 2018, we identified what we viewed as an improper application by the Probate Registry of the Supreme Court of Newfoundland and Labrador of subsection 4(3) of the provincial Services Charges Act when it comes to the statutory fee charged on the filing of updated or amended estate Inventories […]

The Supreme Court of Newfoundland and Labrador to clarify probate...

In Newfoundland and Labrador, fees commonly referred to as “probate fees” are payable to the Crown by the estate of a deceased person “in return for a grant of letters of probate or administration” pursuant to the Services Charges Act1. The probate fee payable is calculated pursuant to subsection 4(3) of the Act, which was amended on […]

November 24, 2017
Tax

CRA Decision Successfully Challenged in Pomeroy’s Masonry Limited v. A.G....

Under subsection 164(1) of the Income Tax Act, a corporation must file its tax return within three years of the end of the taxation year to be entitled to receive a tax refund, should one arise on assessment by the Canada Revenue Agency.