1 0.0.1 PROCEDURES FOR THE TRANSMISSION AND TRANSFER OF ASSETS This article summarizes the legislation, procedures, and documents required to transmit various assets of the deceased into the name of the surviving joint tenant or the personal representative and, if applicable, to transfer the assets to the beneficiaries of the estate. The list of assets is not exhaustive. For tables summarizing the documents needed for transfer or transmission of certain assets, see (transmission to the surviving joint tenant), (transmission to the personal representative), and (transfer to a beneficiary) of the BC Probate and Estate Administration Practice Manual. I. General Points A. Timing and Preparation of Documents When the grant is issued, the process of transmission and transfer can begin. Transfer to beneficiaries may be delayed, however, until: (1) if there is a will and a qualified applicant under the Wills Variation Act, six months from the initial grant of probate (see WVA, ss. 3(1)(a) and 12, and 19.10); (2) if there is an intestacy and a common-law spouse, and the deceased died before s. 76 of the Estate Administration Act was repealed on November 1, 2000 (see 10.14), six months from the date of the issue of letters of administration; (3) if there is a surplus of the personal estate of an intestate, one year from the date of death (see the Estate Administration Act, s. 74); (4) the personal representative has requested (using Form TX19) and has obtained a clearance certificate from the Canada Revenue Agency (Form TX21) (see 10.8, 13.67, 13.68, and 13.69); and (5) the personal representative has obtained approval of the accounts from all beneficiaries or has passed the accounts before the court. In some cases, the personal representative may wish to obtain approval of interim accounts and proposed distributions from all beneficiaries or have the interim accounts passed before the court, prior to transfer to beneficiaries. When preparing the documents for transmission and transfer, if there is any doubt as to the requirements, the appropriate agency, corporation, or office (e.g., a transfer agent for stocks or bonds, the land title office, banks, etc.) should be contacted. B. Succession Duty, Estate Tax, and Probate Filing Fee Clearances No succession duty, estate tax, or probate filing fee clearances are required to transfer or transmit assets, except for deaths occurring before January 25, 1977, or grants issued before March 11, C. Copies of Court Documents Transmission or transfer of assets frequently requires filing copies of court documents. If copies have not been obtained at the time of application, the procedure for obtaining them is as follows: (1) To obtain a court-certified copy of the grant, submit the original grant to the registry (most registries prefer to make their own photocopies). The fee is $31 for the first 10 pages, and $6 per additional page for grants exceeding 10 pages.
2 0.0.2 Some registries do not require the original grant to be submitted, and will make a copy from their file copy. Some registries may certify photocopies not made by them. (2) To obtain a court-certified copy of the real property portion of the disclosure document known as the Statement of Assets, Liabilities, and Distribution, request an office copy from the probate registry. Similarly, the fee is $31 for the first 10 pages, and $6 per additional page for grants exceeding 10 pages. Before January 1, 2007, the registry provided office copies of the real property portion of the disclosure document, for a fee of $1.00 per page. However, this service is no longer available and courtcertified copies must be obtained. D. Joint Tenants See for a table setting out the documents required for transfer and transmission of various types of assets. II. Fee Simple A. Applicable Legislation 1. General Sections 263 to 270 of the Land Title Act, R.S.B.C. 1996, c. 250, govern the transmission and transfer of interests in real property. There are other sections of the Land Title Act, as well as sections in the Strata Property Act, S.B.C. 1998, c. 43, the Trustee Act, R.S.B.C. 1996, c. 464, and the Estate Administration Act that are relevant to interests in land and will be discussed if applicable. For the practice authorized in land title offices for estate matters, refer to the Land Title Practice Manual, 2nd ed., looseleaf (CLE, 1999). The Land Title and Survey Authority has initiated a filing system that enables authorized lawyers and notaries to submit land title documents for registration by electronic means. The system became operational on April 1, 2004, and is optional. Forms that can be submitted electronically include the Form A Transfer, Form B Mortgage, Form C Charge, Form C Release, Form 17 Charge or Notation, Form 17 Fee Simple, Form 17 Cancel Charge or Notation, and the Property Transfer Tax Return. A good source of information on electronic filing is the Land Title Transfer Forms Guidebook, 3rd ed. (CLE, 2005) (the Green Book ). In addition, a wide variety of information may be accessed through the Land Title and Survey Authority website at including the Land Titles Electronic Filing System (EFS) User s Guide. 2. Property Transfer Tax Act The Property Transfer Tax Act, R.S.B.C. 1996, c. 378, imposes a tax on all land transfers unless the transfer comes within one of the exemptions listed in s. 14. A Property Transfer Tax Return (see FP 107 (General Property Transfer Tax Return) and FP 108 (Special Property Transfer Tax Return)) must be filled out in all cases; an exemption is claimed on the form. Some estate matters attract property transfer tax. The exemptions set out in s. 14 include the following: (1) A transfer by operation of law to the survivor of a joint tenancy of the land consequent on the death of a joint tenant of the land (s. 14(3)(m)) (see Exemption Code 8 of the Instruction Guide for Completion of the General, Special and Electronic Property Transfer Tax Returns (the Instruction Guide ), available on the Ministry of Small Business and Revenue, Property Taxation Branch website at (2) A transfer to a person in that person s capacity as personal representative when the land transferred is part of the deceased s estate (s. 14(3)(q)) (see Exemption Code 9 of the Instruction Guide).
3 0.0.3 (3) A transfer from a transferor who is a trustee to a transferee who is a beneficiary of a deceased s estate or of a trust established pursuant to a deceased s will. The deceased and the beneficiary must be related individuals and the land transferred must be: (a) the principal residence of either the deceased or the related individual for a continuous period of six months immediately prior to the death of the deceased (s. 14(3)(c); see Exemption Code 40 of the Instruction Guide, including the restrictions set out there); (b) the recreational residence of the deceased immediately before the deceased s death (where the market value is no more than $275,000 and the area is five hectares or less) (s. 14(3)(c); see Exemption Code 6 of the Instruction Guide); or (c) a family farm of the deceased immediately before the deceased s death (s. 14(3)(c); see Exemption Code 7 of the Instruction Guide); in this case, the beneficiary, if not a related individual, may be the sibling or spouse of a sibling of the deceased. (4) A transfer of land to the Public Guardian and Trustee from a transferor who is a personal representative, to be held in trust for the sole benefit of a minor. The deceased and the minor must be related individuals and the land transferred must be: (a) the principal residence of either the deceased or the minor; (b) the recreational residence of the deceased; or (c) a family farm in this case, the minor, if not a related individual, may be the sibling or spouse of a sibling of the deceased. Related individual, family farm, principal residence, and recreational residence are all defined terms. Related individual is defined in s. 1(1) and in s. 14(1) (see Exemption Code 5 of the Instruction Guide). Only one recreational residence may be claimed for exemption purposes in respect of the deceased s estate (s. 14(5)). Note that a related individual as defined in s. 14(1) (the exemption section) must be a Canadian citizen or permanent resident. Therefore: (1) No property transfer tax will be payable by: (a) a transferee who is a surviving joint tenant of the deceased s land; or (b) the deceased s personal representative, acting in that capacity. (2) Property transfer tax will be payable by a transferee who is a beneficiary if: (a) the transferee does not come within the definition of related individual (ss. 1(1) and 14(1)) (or sibling or spouse of sibling if the land is a family farm); (b) the property transferred does not qualify as a family farm, principal residence, or recreational residence for the purposes of s. 14(3); (c) more than one recreational residence is claimed for the deceased s estate (s. 14(5)), or if the recreational residence exceeds $275,000 in value or five hectares in size; or (d) the property was not the principal residence of either the transferor or the transferee for six months before the transfer (s. 14(3)(b)), or if the property does not meet all the requirements to be fully exempt. Any tax payable under the Act is payable by the transferee of the land unless there is a specific payment provision in the will. The typical payment of debts clause may not be sufficient, because the tax is not a debt of the estate but a tax payable by the transferee. B. Transmission and Transfer The following sections set out the documents required for various types of transfers of a fee simple.
4 0.0.4 fee is $12.65 (or $9.10 if requested electronically, although many transfer and transmission documents cannot be filed electronically; if the documents can be filed electronically, the fee for transfer is $64.15 rather than $65.65). 1. To the Surviving Joint Tenant It is the responsibility of the surviving joint tenant to arrange for transmission. The legal fees and costs of transmission should be borne by the surviving joint tenant. To transmit the deceased s interest as a joint tenant in real property to the surviving joint tenant, the following must be filed in the appropriate land title office (sign registrable documents in black ink): (1) As evidence of death, either: (a) death certificate, or (b) court-certified copy of the grant issued for the deceased. (2) Form 17 application, which may be completed on the back of (1)(a) or (b) above; see FP 109. However, it is recommended that Form 17 be completed on a separate sheet of paper; on request, the land title office returns the original death certificate to the sender, unless Form 17 appears on the back of the certificate. Form 17 appears in the Land Title Act Regulation, B.C. Reg. 334/79. (3) Property Transfer Tax Return (see FP 107). (4) Duplicate title, if any. (5) If the name of the deceased on the grant or in the death certificate is different from the name on the title, a statutory declaration will be required containing evidence sufficient to establish that the deceased and the registered owner on title are the same person (see FP 112). When the names are significantly different, a simple assertion by the applicant that the two names refer to the same person will not be sufficient. The applicant may need to find a lawyer or notary who can act as an officer under the Land Title Act to provide the declaration (for example, a lawyer who had recently guaranteed the deceased s passport or who had attended the deceased on signing a mortgage on the property). (6) $65.65 fee. In most cases, the joint tenant will want to apply for a state of title certificate. The fee is $ Transmission to the Personal Representative To transmit real property to the personal representative, the following must be filed in the land title office (sign registrable documents in black ink): (1) Court-certified copy of the grant. (2) Court-certified copy of the real property portion of the disclosure statement as was exhibited to the affidavit of executor or administrator on the application for the grant. (3) Form 17 application (which may be completed on the back of the grant; see FP 109) or separate filing form letter (see FP 137). (4) Property Transfer Tax Return (see FP 107 and FP 108). If the will does not specify who is responsible for paying the tax, the transferee (not the estate) is responsible (see 10.29). (5) Duplicate title, if any. (6) If the name of the deceased on the grant is different from, but reasonably close to, the name on the title, the land title office will accept a statutory declaration that the deceased and the registered owner on title are the same person; however, a new wills search for the name that is not on the grant must be attached to the statutory declaration. Another alternative (and the only alternative if the names are
5 0.0.5 significantly different) is to obtain a court order amending the grant to include the name on title. This is required because of a concern that if the grant was not issued in the name on title, a wills search may not have been done in that name. This problem can be avoided by ensuring that real property searches are done before the wills search is requested, so all variations of the deceased s name can be included in the wills search and grant. If you need to obtain an order, a new wills search will be required for the name on title (see FP 113 for a sample requisition, affidavit, and order). The land title office will require a court-certified copy of the order once it is obtained. (7) $65.65 fee. Also, a state of title certificate should be requested. The fee is $12.65 if the property is not immediately transferred to a beneficiary or to a purchaser on a sale. The registrar takes the position that s. 156(1) of the Land Title Act requires, in effect, that all properties disclosed in the Statement of Assets, Liabilities and Distribution be transmitted to the personal representative at the same time. If you transmit one property and not the others (for example, to complete a pending sale), you will need to satisfy the registrar under s. 156(3) that hardship will ensue if the application is not accepted. 3. Transfer to a Beneficiary To transfer real property from the personal representative to a beneficiary, the following must be filed in the land title office (sign registrable documents in black ink): (1) Form A (Freehold Transfer) (see FP 116). (2) Property Transfer Tax Return (see FP 107 and FP 108) (and tax, if applicable), as discussed in (3) When property is transferred from an administrator to an intestate successor, the land title office requires proof of entitlement and the consent of the other intestate successors, including the committee of an incompetent. See FP 105 and FP 106 for sample consents. Similarly, when there is a transfer from an executor to one of a number of beneficiaries, if the real property is part of the residue, the land title office requires the consent of the other beneficiaries. (4) Duplicate title, if any. (5) $65.65 fee. (6) Form F (Certificate of Payment), if it is a strata property. In most cases, a state of title certificate should be requested. The fee is $ To a Non-Resident Corporate Personal Representative Practice is in transition, and the Land Title and Survey Authority should be contacted to confirm the current requirements. Traditionally, to transmit real property into the name of a non-resident corporate personal representative, the following documents had to be filed in the land title office: (1) The same documents and fees as are required for transmission to a personal representative (see 10.32). (2) Certified copy of the business authorization issued under ss. 70 and 160 of the Financial Institutions Act, R.S.B.C. 1996, c. 141 (see 8.6). (3) Certified copy of the certificate of incorporation of the corporate personal representative. (4) Affidavit by a lawyer or notary in the country or province of incorporation showing that, under the law of that country or province, the corporate personal representative has the power to hold land. C. Foreign Personal Representative Appointment of an Attorney
6 0.0.6 Despite the rule that personal representatives cannot delegate their powers, s. 55 of the Land Title Act permits a non-resident personal representative to give a power of attorney to any person to exercise his or her powers in respect to an interest in land, subject to express prohibition by the will or the court order authorizing appointment. This should be considered when it is difficult or impractical for the foreign trustee to execute documents relating to dealings with the interest. A s. 55 power of attorney: (1) should be similar in form and content to powers of attorney given by British Columbia residents for dealing with land; (2) should be executed in compliance with Part 5 of the Land Title Act; and (3) is subject to Part 6 of the Land Title Act (for powers of attorney and representation agreements). Before granting such a power, a personal representative should seek legal advice in his or her own jurisdiction about whether delegation is permitted and the effect of s. 55. III. Mortgages of Real Property The following sections set out the documents required for various types of transfers of mortgages of real property. fee is $ A. To the Surviving Joint Tenant To transmit the deceased s interest as a joint tenant mortgagee to the surviving joint tenant, the following must be filed in the land title office: (1) As evidence of death, either: (a) death certificate; or (b) court-certified copy of the grant issued for the deceased. (2) Form 17 application (which may be completed on the back of (1)(a) or (b) above; see FP 110). (3) If the name of the deceased on the grant or in the death certificate is different from the name on the mortgage, a statutory declaration (FP 112) may be sufficient (see 10.31). (4) $65.65 fee. In most cases, a state of title certificate should be requested. The fee is $ B. To the Personal Representative To transmit the deceased s interest as a mortgagee to the personal representative, the following must be filed in the land title office: (1) Court-certified copy of the grant. (2) Court-certified copy of the real property portion of the disclosure statement as was exhibited to the affidavit of executor or administrator on the application for the grant. (3) Form 17 application (which may be completed on the back of the grant). (4) If the name of the deceased on the grant is different from the name on the mortgage, a court order amending the grant may be required (see comments under 10.32). (5) $65.65 fee. In most cases, a state of title certificate should be requested. The fee is $12.65.
7 0.0.7 C. To a Beneficiary To transfer the mortgagee s interest from the personal representative to a beneficiary, either on a sale or a transfer, the following must be filed in the land title office: (1) Either: (a) Form C (General Instrument) (see FP 118) with an assignment of mortgage instrument attached; or (b) Form 27 (Transfer of Mortgage) (see FP 121). (2) When property is transferred from an administrator to an intestate successor, the land title office will usually demand proof of entitlement (for example, a statutory declaration or the court-certified copy of the distribution statement and the consent of the other intestate successors if the transfer is not to all parties entitled, including the committee of an incompetent). See comments at and related precedents FP 105 and FP 106. (3) $65.65 fee. fee is $ D. Agreements For Sale The following sections set out the documents required for various types of transfers of agreements for sale. fee is $ E. To the Surviving Joint Tenant To transmit the deceased s interest as a joint tenant in an agreement for sale, whether as vendor or purchaser, to the surviving joint tenant, the following must be filed in the land title office: (1) As evidence of death, either: (a) death certificate; or (b) court-certified copy of the grant issued for the deceased. (2) Appropriate Form 17 application either fee simple (vendor) or charge (purchaser) (which may be completed on the back of (1)(a) or (b) above; see FP 111). (3) Property Transfer Tax Return (see FP 107 and FP 108), as discussed at (4) When the name of the deceased on the grant or in the death certificate is different from the name on the agreement for sale, a statutory declaration from an identity prover or a court order may be required (see 10.31). (5) $65.65 fee. F. To the Personal Representative To transmit a vendor s or purchaser s interest in an agreement for sale to the personal representative, the following must be filed in the land title office: (1) Court-certified copy of the grant. (2) Court-certified copy of the real property portion of the disclosure statement as was exhibited to the affidavit of executor or administrator on the application for the grant. (3) Appropriate Form 17 application either fee simple (vendor) or charge (purchaser) (which may be completed on the back of (1)(a) or (b) above). (4) Property Transfer Tax Return (see FP 107 and FP 108).
8 0.0.8 (5) If the name of the deceased on the grant is different from the name on the agreement for sale, a court order amending the grant may be required (see 10.32). (6) $65.65 fee. G. To a Beneficiary To transfer a vendor s or purchaser s interest in an agreement for sale from the personal representative to a beneficiary, the following must be filed in the land title office: (1) Assignment of interest: (a) When the interest is a vendor s interest, Form A (Freehold Transfer) (see FP 116). (b) When the interest is a purchaser s interest: Form C (General Instrument; see note in paragraph (a)(i) above) (see FP 118) with an instrument assigning the purchaser s interest in the agreement for sale attached. (2) Property Transfer Tax Return (see FP 107 and FP 108) (and tax, if applicable). (3) When property is transferred from an administrator to an intestate successor, the land title office will usually demand proof of entitlement and the consent of the other intestate successors, including the committee of an incompetent. The consent of the Public Guardian and Trustee is sufficient if there is an infant intestate successor. (4) $65.65 fee. fee is $ IV. Leases Registered To transmit or transfer a registered lease, the documents required are the same as those required to transmit or transfer a mortgage, with the following exceptions: (1) A Property Transfer Tax Return is required (see FP 107 and FP 108). (2) Instead of an instrument assigning the mortgage being attached to Form C, an assignment of lease should be used to transfer the leasehold interest to the beneficiary or intestate successor. A lease for a term of less than 30 years is exempt from property transfer tax (see s. 14(4)(o) of the Property Transfer Tax Act). For a lease for more than 30 years, valuation for property transfer tax purposes is determined in accordance with Part 2 of the Property Transfer Tax Regulation, B.C. Reg. 74/88. The personal representative has an ongoing obligation to honour covenants of the deceased along with all other terms and conditions, and is liable for non-performance. When the personal representative transfers the asset to a beneficiary, the personal representative should obtain the appropriate consent and release from the lessor.
Probate overview This Tax Topic will examine the recent developments in the area of probate fees. In the first of a two part series on this topic, the history of probate fees will be reviewed. As well,
LAW SOCIETY OF BRITISH COLUMBIA PROBATE AND ADMINISTRATION INTRODUCTION Purpose and currency of checklist. This checklist is designed to be used with the CLIENT IDENTIFICATION AND VERIFICATION (A-1) and
What is Estate Planning?...2 Estate Planning Should Include:...2 What is Power of Attorney?...2 What is a Representation Agreement?...3 What if you do not have a Power of Attorney or Representation Agreement?...3
Publication 603 (3/00) New York State Department of Taxation and Finance Estate Tax Waivers Note: An estate tax waiver is not required for the estate of an individual whose date of death is on or after
What is Probate?...2 When to Probate...2 Executors Duties / Liabilities...2 Locate and Read the Will...2 Obtain the Death Certificate...3 Make Funeral Arrangements...3 Arrange Immediate Funds for Survivors...3
FAMILY WEALTH PLANNERS PERSONAL TAX ADVISORS www.finplans.net 519-884-7087 Executors Checklist for Estate Administration March 2011 (Prepared for clients and business colleagues of Personal Wealth Strategies)
Practice Bulletin No. 02-11 TITLE: ISSUER: Enduring Powers of Attorney Director of Land Titles APPLICATION: All Land Title Offices RELATIONSHIP TO PREVIOUS POLICY: Version 1.1 APPROVAL: Craig D. Johnston,
PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to December 2, 2015. It is intended for information and reference purposes only. This
If You Are Considering Administering a Deceased Estate Dunning Place 3123_If You Are Considering.indd 1 3/26/09 11:53:23 AM 3123_If You Are Considering.indd 2 3/26/09 11:53:23 AM If You Are Considering
GEOFFREY W. WHITE LAW CORPORATION ESTATE ADMINISTRATION QUESTIONNAIRE The information requested in this questionnaire is required in order to obtain the necessary personal information of the Deceased and
Common Documents Filed in Land Transactions The statutory conveyancing FORMS A to E came into effect on April 1st, 1990. October 2009 The - General Instrument replaced the - General Document on May 1st
TAX, RETIREMENT & ESTATE PLANNING SERVICES Checklist of Executor s Duties Note: Some information contained in this checklist may not be appropriate in Quebec. CHECKLIST OF EXECUTOR S DUTIES This checklist
What to do in the Event of a Death? Surviving Person s / Executor s Checklist The following is meant to aid in the event of the passing of a spouse, family member or friend and outlines the general steps
Administering a Deceased Estate DUNNING PLACE Administering a Deceased Estate An executor appointed under a will is entitled to administer an estate. If there is no will, the closest relative is entitled
Part 51 Trusts Table of Contents General Law... [51-0000] Types of Trusts No Trust Deed Bare Trust... [51-0010] Deceased Estate... [51-0020] Vesting Order... [51-0030] Resulting Trust... [51-0040] Constructive
WRONGFUL DEATH ACCOUNTABILITY ACT SEPTEMBER 2011 Contents 1 Definitions 2 Actions for Wrongful Death Scope 3 Action to be Prosecuted on Behalf of Decedent s Estate Time Limits 4 Types of Damages Recoverable
ONLINE DIVORCE LAWYER Divorce Property Settlement (includes De facto relationships) This package contains all work in preparing your documentation including, but not limited to : o Attending to your initial
Province of Alberta MATRIMONIAL PROPERTY ACT Revised Statutes of Alberta 2000 Current as of November 1, 2010 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor,
FOLLOWING ARE SAMPLE PROCEDURES FOR THE USE OF SIGNATURE GUARANTEE MEDALLION STAMP IN A RETAIL BANKING SETTING. THESE SAMPLE PROCEDURES SHOULD BE AMENDED TO APPLY TO YOUR PARTICULAR CIRCUMSTANCES. Recommended
Dealing with an Estate at Probate Court A Guide for the applicant acting without a lawyer A publication of the Court Services Division of the Nova Scotia Department of Justice June 2010 Table of Contents
CERTIFIED SPECIALIST PROGRAM ESTATES & TRUSTS LAW DEVELOPMENTAL PHASES AND LEARNING CRITERIA 1. ESTATE AND TRUST PLANNING ESSENTIAL Familiarity with: the basic rules of taxation at death the purpose of
Guide to Probate & Administration in The Bahamas Contents Preface 2 1. Grant of Probate 3 2. Letters of Administration 3 3. Resealing Applications 4 4. Safeguards for Trustee or Personal Representatives
German Inheritance Law and Taxes 1. Introduction The death of a person not only affects the personal and family lives of the people concerned but often also raises tax issues. In Germany, all estates are
LAW SOCIETY OF BRITISH COLUMBIA MARRIAGE AGREEMENT INTRODUCTION Purpose and currency of checklist. This checklist is designed for use with the CLIENT IDENTIFICATION AND VERIFICATION PROCEDURE (A-1) checklist,
Estate Planning In Saskatchewan (Last Revised April, 2005, by Allan Haubrich) The following is general information only, regarding some of the issues relating to estate planning in Saskatchewan. You should
Probate planning to minimize estate costs Probate serves as proof to financial institutions, financial advisors and the land registry office that your will has been certified by the court and that your
Community Legal Information Association of PEI, Inc. Making Your Will Community Legal Information Association of PEI, Inc. 902-892-0853 or 1-800-240-9798 firstname.lastname@example.org A will is a legal document that
Terms & Conditions of Janney Montgomery Scott LLC Transfer on Death ( TOD ) Account Registration Instructions: Carefully read the Terms & Conditions below and complete all applicable sections of the attached
Public Guardian and Trustee What is Probate? Estate Administration Self-Help Guide 3 Public Guardian and Trustee of Yukon Information Resources - Whitehorse, Yukon Office of the Public Guardian and Trustee
Part 1 Transfer Table of Contents General Law... [1-0000] Legislation... [1-1000] Practice Transfer of Fee Simple, a State Lease or Licence, or a Water Allocation General...[1-2000] Item 1 The Interest
Province of Alberta MARKETING OF AGRICULTURAL PRODUCTS ACT TURKEY MARKETING REGULATION Alberta Regulation 113/1998 With amendments up to and including Alberta Regulation 135/2015 Office Consolidation Published
STATUTORY SHORT FORM POWER OF ATTORNEY FOR PROPERTY Includes Amendments Required By Public Act 96-1195 Form Valid July 1, 2011 NOTICE TO THE INDIVIDUAL SIGNING THE ILLINOIS STATUTORY SHORT FORM POWER OF
www.step.org What to do when someone dies What to do when someone dies A guide to the administration of an estate Introduction The death of a relative or close friend is a difficult time even before you
County of Ocean, New Jersey Jeffrey W. Moran, Surrogate 118 Washington Street, P. O. Box 2191 Toms River, NJ 08754-2191 - Phone: 732-929-2011 A PLANNING GUIDE TO THE PROBATE PROCESS The Probate Process
Submit In order to proceed with your application, please read the CIBC Tax-Free Savings Account Agreement and check the box at the bottom of the page to indicate that you agree to open a TFSA or contribute
October 2012 Trusts & Estates Law Section Amendments to Insurance Act in Schedule 23 of Ontario Bill 55, Strong Action for Ontario Act (Budget Measures), 2012 Vincent J. De Angelis* Recent amendments 1
Community Legal Information Association of PEI Wills 902-892-0853 or 1-800-240-9798 www.cliapei.ca email@example.com This booklet is part of a series called Putting Your Affairs in Order At Any Age. Publications
SWIFT DATOO & COMPANY LAW CORPORATION Suite 201-467 Cumberland Road Courtenay, British Columbia V9N 2C5 Phone: (250) 334-4461 Fax: (250) 334-2335 The information requested in this questionnaire is required
Law Offices of Robert J. Ross 1622 W. Colonial Parkway, Suite 201 (847) 358-5757 Inverness, Illinois 60067 Fax (847) 358-7088 Bob@RobertJRoss.com ESTATE PLANNING Estate planning is more than simply signing
CONTRACT OF PURCHASE AND SALE OF A MANUFACTURED HOME ON A RENTAL PAD INFORMATION ABOUT THIS CONTRACT OF PURCHASE AND SALE THIS INFORMATION IS INCLUDED FOR THE ASSISTANCE OF THE PARTIES ONLY. IT DOES NOT
APPENDIX A SAMPLE OF AN INCORPORATION AGREEMENT ADOPTING THE TABLE 1 ARTICLES INCORPORATION AGREEMENT We propose to form a company under the Business Corporations Act (BC) under the name of (the Company
JOINT TENANCIES AVOIDING SOME OF THE PITFALLS Corina S. Weigl (416) 865-4549 M. Elena Hoffstein (416) 865-4388 Howard M. Carr (416) 865-4356 Laura West (416) 865-5463 April 2007 INTRODUCTION Joint ownership
WINDING UP AN ESTATE This summarises the more usual aspects of administering an estate. It has been prepared to help you know what to expect or do and what work is involved at different stages in winding
Estate Planning Includes: Incapacity Planning End of Life Planning Can also include family law planning (Cohabitation and Marriage Agreements);and Business Planning (Shareholder Agreements) ESTATE PLANNING
Insurance Trusts Richard Niedermayer 2 Insurance Trusts A. The Strategy A form of testamentary trust funded with the proceeds of an insurance policy (or policies) payable on death of the testator For personal
STATE OF COLORADO STATUTORY FORM POWER OF ATTORNEY (effective January 1, 2010) IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning your property
1 2 Proposed Amendments to Rules 735 and 736 of the 3 Texas Rules of Civil Procedure 4 5 PART VII - RULES RELATING TO SPECIAL PROCEEDINGS 6 7 SECTION 1. PROCEDURES RELATED TO HOME EQUITY, REVERSE 8 MORTGAGE,
MARYLAND STATUTORY FORM LIMITED POWER OF ATTORNEY PLEASE READ CAREFULLY This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal).
THE IOWA STATE BAR ASSOCIATION Official Form No. 120 FOR THE LEGAL EFFECT OF THE USE OF THIS FORM, CONSULT YOUR LAWYER IOWA STATUTORY POWER OF ATTORNEY 1. POWER OF ATTORNEY This power of attorney authorizes
LAW SOCIETY OF BRITISH COLUMBIA WILL INTRODUCTION Purpose and currency of checklist. This checklist is designed to be used with the CLIENT IDENTIFICATION AND VERIFICATION (A-1), WILL-MAKER INTERVIEW (G-2),
Joint accounts TAX & ESTATE BULLETIN The convenience of holding assets jointly has led to the increasing use of joint accounts as a means of transferring wealth between spouses or to successive generations
Bereaved customers Helping you deal with a deceased person s account How this leaflet will help This guide will help if you need to settle the banking affairs of someone who has died. When you are bereaved,
Part 4 Division 1 Section 134 A3599 Part 4 Share Capital Division 1 Nature of Shares 134. Nature and transferability of shares (1) A share or other interest of a member in a company is personal property.
BEING THOROUGH TO CLOSE THE ESTATE WITHOUT A HITCH Jill M. Scherff Dinsmore & Shohl LLP 255 E. Fifth Street, Suite 1900 Cincinnati, OH 45202 (513) 977-8109 firstname.lastname@example.org A. ALTERNATIVE METHODS:
BY-LAW 9 Made: May 1, 2007 Amended: June 28, 2007 January 24, 2008 February 21, 2008 March 20, 2009 (editorial changes) September 29, 2009 (editorial changes) April 28, 2011 May 3, 2011 (editorial changes)
Instructions for Completing Indiana Return This form does not need to be completed for those individuals dying after Dec. 31, 2012. For those individuals dying before Jan. 1, 2013, this form may need to
ENDURING POWER OF ATTORNEY Made under Part 2 of the Power of Attorney Act. The use of this form is voluntary. Be advised that this form may not be appropriate for use by all persons, as it provides only
RESIDENTIAL REAL ESTATE CONFERENCE 2010 PAPER 3.1 Property Transfer Tax Issues: Tips and Traps for the Unwary These materials were prepared by Randall E. Cobbett, and Michael S. Rathborne, Articled Student,
Probate and Estate Planning Section State Bar of Michigan Probate Administration of a Decedent s Estate 1 Notes 2 Probate Administration of a Decedent s Estate Table of Contents What is Probate? 4 When
State of West Virginia STATUTORY FORM POWER OF ATTORNEY IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal).
CHERRY CREEK CORPORATE CENTER 4500 CHERRY CREEK DRIVE SOUTH, SUITE 600 DENVER, CO 80246-1500 303.322.8943 WWW.WADEASH.COM DISCLAIMER Material presented on the Wade Ash Woods Hill & Farley, P.C., website
PRIMERICA LIFE INSURANCE COMPANY OF CANADA COMMON SENSE FUNDS LOCKED-IN ADDENDUM ONTARIO LIRA Your Locked-In Addendum Enclosed is the Locked-In Addendum for your registered retirement product, which, together
from Every Canadian s Guide to the Law (HarperCollins 2005) by Linda Silver Dranoff Planning for a Will A last will and testament, usually called simply a will, is the document of instructions that a mentally
British Columbia Probate Kit Mary-Jane Wilson Self-Counsel Press (a division of) International Self-Counsel Press Ltd. Canada usa Copyright 2014 by International Self-Counsel Press Ltd. All rights reserved.
Province of Alberta Statutes of Alberta, Current as of June 1, 2015 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor, Park Plaza 10611-98 Avenue Edmonton, AB
Bill No. 28/08. Insurance (Amendment) Bill Read the first time on th October 08. A BILL i n t i t u l e d An Act to amend the Insurance Act (Chapter 142 of the 02 Revised Edition) and to make related amendments
Probate Act CHAPTER 31 OF THE ACTS OF 2000 as amended by 2001, c. 5, ss. 12-33; 2002, c. 5, s. 47; 2004, c. 3, s. 31; 2007, c. 9, s. 35; 2007, c. 50; 2009, c. 5, s. 26; 2011, c. 8, s. 20; 2013, c. 3, s.
Theodore Sliwinski, Esq. East Brunswick, NJ A GUIDE TO THE PROBATE PROCESS What is the probate process? The probate process begins immediately after death. The first thing that any executor should do upon
2 Part 23 Settlement Notice Table of Contents General Law... [23-0000] Legislation... [23-1000] Practice Requirements of Settlement Notice...[23-2000] When Settlement Notice Can be Lodged...[23-2010] Operation
SMALL ESTATE AFFIDAVIT 1 For Transfer of Property When a Person has Died FORMS and INSTRUCTIONS Superior Court of Arizona in Maricopa County PBSE1 5280-102513 SELF-SERVICE CENTER SMALL ESTATE AFFIDAVIT
Estate Planning Your estate includes the assets and liabilities you will leave after you pass away. It is important to plan for how you want to pass your estate, including what you want to give away and
Chapter 3 Appointment of Personal Representatives Rule 603.01 Special Letters of Administration A separate Judicial Council form must be used for a petition for special letters of administration, and the
Law of the Republic of Kazakhstan dated April 22, 1998 220-I On limited liability companies and additional liability companies (with alterations and amendments as of 29.12.2014) CHAPTER I. General provisions
ILLINOIS STATUTORY SHORT FORM POWER OF ATTORNEY FOR PROPERTY (NOTICE: THE PURPOSE OF THIS POWER OF ATTORNEY IS TO GIVE THE PERSON YOU DESIGNATE (YOUR "AGENT") BROAD POWERS TO HANDLE YOUR PROPERTY, WHICH
UNDERSTANDING PROBATE The Family Guide PREPARED BY ROBERT L. FERRIS I FIRST STEPS: WHAT TO DO 1. Obtain certified copies of the Death Certificate. When a person dies in California, an official Death Certificate
ESTATE PLANNING Presented By: Katia Denise Henry James Attorney-at-Law Estate Planning Consultant OBJECTIVES OF ESTATE PLANNING To shelter the Estate against the large cash burden of Transfer Tax and Stamp