Picard v. Lagotte Succession, 2017 QCCS 330 (Quebec Superior Court)

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Summaries

Summary Under

executor was authorized under will to choose not to elect

Under the will of his deceased wife, the plaintiff (Picard) was a legatee by particular title of her principal residence as well as of an...

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Summary Under

transfer of estate property to a beneficiary ordered to have “occurred, for tax purposes, at an amount equal to its adjusted cost base”

A surviving spouse (Picard – who was not one of the residuary beneficiaries of the estate of his wife) argued that it was improper for the...

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