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Index to Clauses and Precedents INDEX TO CLAUSES AND PRECEDENTS Current to Release 2017-7 Please note: all references (with the exception of references to 6.1) are to chapter number (e.g., 1,2,3, etc), plus section (e.g., a), b), c), etc.) and precedents (e.g., a.1, a.2, a.3, etc.). References to 6.1 plus section (e.g., a), b) etc.) are to commentary. A ABATEMENT, 6.1 j) ACCUMULATED INCOME, 5.3 t-ont.13, t-all.13; 6.1 b) ACCUMULATIONS, 6.1 j) . payment of debts, for, 6.1 j) . raising portions, for, 6.1 j) ADMINISTRATION, see also ESTATE ADMINISTRATION ACT . clauses, 3 k); 5.1; 5.3; 6.1 b), c), d), e) ADMINISTRATION TAX, AVOIDANCE OF, 3 a.4 . 21-year rule, 6.1 b), d) ADULT CHILDREN, 2; 5.3; 6.1 b), e), f) . residence trust for child, 5.3 t-ont.8a, t-all.8a ADULT INCAPACITY, 6.2 ADVANCES, POWER TO MAKE, 6.1 j) AMENDMENTS . domestic contract, 5 . trust deed, 5.3 .. deed of appointment of trustee, 5.3 ta.2 .. deeds of amendment to trust deed, 5.3 ta.1 .. deed of rectification, 5.3 ta.4 .. deed of removal and appointment of trustee, family trust, 5.3 ta.3 .. exercise of power of appointment under a trust, 5.3 ta.5 . will, see CODICILS .. terms of trust by settlor, 5.3 t-ont.7a, t-ont.11, t-all.7a, t-all.11 APPOINTMENT, POWERS OF, 2; 3; 5.3; 6.1 a), b), d), 6.1 j) . execution of general powers, 6.1 j) . execution of special powers, 6.1 j) . fraud, 6.1 j) ASSETS, 2 . allocation of between shares by trustee, 3 j), j1) . bare trustee of .. beneficiaries, see BENEFICIARIES .. corporation, 5.3 t-ont.14, t-all.14 IN-1 (Estate Planning Precedents) (2017 Ð Rel. 7) INDEX TO CLAUSES AND PRECEDENTS .. joint owner, 5.3 t-ont.15, t-all.15 . business, separate trustee for, 6.1 d) . checklist, 6 app.1, app.2, app.7 . deemed realization, 6.1 b) . Family Law Act (Ontario), see FAMILY LAW ACT (ONTARIO) . Family Property Act (Manitoba), 6.1 q) . foreign, 3 a), d) . memorandum to trustees, 3 n) . pay debts, 2; 3 a), g), j), j1), k), k1), n); 5.3 t-ont.1 - t-ont.17, rep.1 - rep.8, t-all.1 -t-all.17 .. in re primary & secondary wills, 3 g) . primary will, see PRIMARY WILL . protection of, 6.1 b), d) . retention of by trustees, 2; 3 k), k1) . secondary will, see SECONDARY WILL . support (after Cummings v. Cummings), 6.1 e) . tax, 5; 6.1 b), c), d), e); see also INCOME TAX ACT .. checklists, 6 app.1, app.2 . transfer of .. discharging trust company, 3 c), c1), c3), c4), c8) .. to trustees, 2; 3; 5.3 t-ont.1 - t-ont.19, rep.1 - rep.8, t-all.1 - t-all.17 B BANK ACCOUNTS, JOINT, 6.1 j) BENEFICIARIES . amendment, 3 o); 5.3 ta.1 - ta.3 . checklist, 6 app.2 . exercise of trustee's discretion binds, 3 a), h), i), j), j1), k), k1), n); 5.3 t-ont.1 - t-ont. 17, rep.1 - rep.8, t-all.1 - t-all.17 . generally, 6.1 b), c), d), e) . lump sum, declaration of trust for, 5.3 t-ont.17, t-all.17 BENEFICIARY, 2; 3; 5.3 BUSINESS CORPORATIONS ACT, 7 C CANADIAN CHARTER OF RIGHTS & FREEDOMS, 6.1 CAPITAL GAIN, 2, 3, 5.2; 5.3 t-ont.1 - t-ont.17, rep.1 - rep.8, t-all.1 - t-all.17; 6 app.2, app.6; 6.1 b), c), d), e) CAPITAL LOSS, 6.1 b) CHARITIES, 6.1 j) CHECKLIST, 1; 6 app.2 . annotated checklists .. testator interview checklist, 6 app.10 IN-2 INDEX TO CLAUSES AND PRECEDENTS .. will drafting checklist, 6 app.12 . will precedent clause checklists, 3 .. will procedure checklist, 6 app.11 . will instructions and execution checklist, 6 app.9 CHILDREN . administration clauses, 3 k), k1) . as alternate executors, 2 will1.7, will1.8, will3.6, will3.7 . description of, 6.1 j) . distribution of residue, 3 i) . domestic contracts, 5 .. remain in matrimonial home, 5 dc.8, dc.11 .. statement of from prior marriage, 5 dc.9 .. care of from prior marriage, 5 dc.10 . generally, 1; 6.1 b), c), d), e), f) . gifts of personal property, 3 e) . homes, cottages and other real estate, 3 f) . illegitimacy, 6.1 j) . legacies, 3 h) .. distribution to multiple legatees, 3 h.2a - h.2d . life insurance, 3 b), b1) . life insurance declarations .. gift over to per stirpes, 5.2 lid.1 .. gift over to at certain age, 5.2 lid.3 . lump sum, declaration of trust for, 5.3 t-ont.17, t-all.17 . memorandum to trustees re liberal payments to guardians of, 3 n) . older couple with adult children or expecting grandchildren, 2 will1.3, will1.4, will2.3, will2.4, will3.3, will3.4 . payment of debts, 3 g) . primary will, 2 will1.7, will3.7 . secondary will, 2 will1.8, will3.8 . single parent with, 2 will1.5, will2.5, will2.6, will3.5 . single parent with children or expecting grandchildren, 2 will1.6, will3.6 . Trillium Gift of Life, 6.2 nd.2, nd.2 . trust for residue, 3 j), j1) .. trust for income to age 40, 5.3 t-ont.13, t-all.13 .. trust of cottage and gift over to adult children, 5.3 t-ont.6, t-ont.8, t-all.6, t-all.8 .. trust of life insurance, 5.3 t-ont.9, t-all.9 ... to fund support pre domestic contract, 5.3 t-ont.12, t-all.12 .. trusts for and 21-year rule, 5.3 t-ont.2, t-all.2 ... and disabled child, 5.3 t-ont.4, t-all.4 .. trusts for and distribution on majority, 5.3 t-ont.3, t-all.3 .. trusts for excluding named person, 5.3 t-ont.4, t-all.4 .. trusts for with immediate distribution, 5.3 t-ont.1, t-all.1 .. trusts for with protector, 5.3 t-ont.1a, t-all.1a .. and disabled child, 5.3 t-ont.5, t-all.5 . young couple with or anticipating, 2 will1.1, preÂcis.1, will1.2, preÂcis.2, will2.2, will3.1, will3.2, will3.3 IN-3 (Estate Planning Precedents) (2017 Ð Rel. 7) INDEX TO CLAUSES AND PRECEDENTS .. joint retainer letter for husband/wife wills, 2 letter1.1 .. acknowledgment, spousal retainer, app. 16 CLASS GIFTS, 6.1 j) CLAUSES, 3 . administration clauses .. all jurisdictions, 3 k1) ... addendum requiring child/beneficiary to produce marriage contract or cohabitation agreement before distribution will be made, 3 k1.30 ... appointment of executor to carry on administration of unadministered estate, 3 k1.25 ... appointment of guardian for minor children of testator, 3 k1.37 ... authorization for child acting as trustee to receive remuneration for acting as director, etc., 3 k1.36 ... authorization for trustee who is also a professional to receive usual professional fees, 3 k1.33 ... authorization for trustees to achieve remuneration for acting as a director, etc., 3 k1.35 ... authorization of trustees to resign without court order, 3 k1.45 ... authorization to make RESP contributions for minor beneficiary, 3 k1.52 ... authorization to pay amounts pledged to charities which remain unpaid at time of death, 3 k1.43 ... authorization to take reasonable compensation as may be agreed upon between the trustees and the audit beneficiaries, 3 k1.24a ... authorization to trustees to request environmental audit and to pay for audit, monitoring and clean up out of the estate, 3 k1.40 ... authorization to trustees to retain and pay solicitor to attend to administration, 3 k1.34 ... child to be treated as natural child of testator whether or not adoption finalized at time of death, 3 k1.41 ... cy-preÁs authority given to governing body of charity where gift becomes impossible or impractical to effect for purposes stated, 3 k1.48 ... declaration of trustee's compensation, 3 k1.28 ... declaration that no gift will fall into community of property, including exclusion from net family property under Family Law Act, 3 k1.21 ... declaration that no gift will fall into community of property, including exclusion from net family property under Family Law Act and declaration of private property under Civil code of Quebec, 3 k1.21a ... declaration that children adopted out of family are to be treated as issue of the testator, 3 k1.39 ... declaration that provision made for children to be in full satisfaction of obligations under separation agreement, 3 k1.38 ... direction as a subscriber, to maintain RESP for beneficiary, 3 k1.52a ... direction that stock dividends to be dealt with as capital, 3 k1.18a ... direction to accelerate remainder interests if a beneficiary disclaims, 3 k1.58 ... direction to apply same trusts to company shares represented at death by different holdings, 3 k1.42 ... direction to consider beneficiary's other income when exercising discretion, 3 k1.61 ... direction to fund bequests from assets disposed of under primary will, 3 k1.46 IN-4 INDEX TO CLAUSES AND PRECEDENTS ... direction to trustees to consider non-financial as well as financial interests of bene- ficiaries, 3 k1.22 ... exclusion of illegitimate children, 3 k1.20 ... general trust power to hold funds in trust until a specified age with perpetuity limit, 3 k1.2 ... hotchpot clause, 3 k1.31 ... hotchpot clause for legacies set aside for grandchildren so that each child and his or her issue as a group are treated equally in distribution (may be used in conjunction with 3 h.7 or h.7a), 3 k1.31a ..
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