Online Practice Manuals

Pecore v. Pecore

• 2007 SCC 17
  • Go to CanLII for full text

The above case is referenced within:

1. Annotated Family Practice (Current to: March 01 2023)
   • Chapter 5. Family Law Act, S.B.C. 2011, c. 25—Annotated
     • CXXIX. Excluded property [§5.107]
2. British Columbia Estate Planning and Wealth Preservation (Current to: February 15 2023)
   • Chapter 4. Registered Investment Accounts in Estate Planning
     • VIII. Designation of a Retirement Plan Beneficiary [§4.26]
       • H. Resulting Trusts [§4.39]
   • Chapter 7. Protecting the Estate Plan Against Challenges
     • II. Planning for Wills Variation [§7.2]
       • C. Limitations to Avoiding Wills Variation Actions [§7.14]
         • 4. Wills Variation Planning and Tax Consequences [§7.18]
   • Chapter 8. Joint Tenancies in Estate Planning
     • II. Judicial Treatment of Joint Tenancies [§8.2]
       • A. Pecore v. Pecore: Legal Consequences of a Transfer into Joint Tenancy [§8.3]
       • C. Evidence the Court Considers to Determine the Transferor’s Intent [§8.5]
     • VIII. Tax Consequences of a Transfer into Joint Tenancy [§8.11]
       • A. Capital Gains Tax and Joint Tenancies [§8.12]
   • Chapter 9. Post-mortem Remedial Income Tax Planning
     • II. Date of Death Taxation Issues in Post-mortem Planning [§9.2]
       • A. Tax Consequences at Death by Type of Property [§9.3]
         • 9. Tax on Jointly Held Property at Death [§9.21]
   • Chapter 10. Personal Use Real Estate in Estate Planning
     • VI. Estate Planning Opportunities for Personal Use Real Estate [§10.40]
       • A. Joint Tenancy of Principal Residence in Estate Planning [§10.41]
3. British Columbia Family Practice Manual (Current to: February 01 2023)
   • Chapter 3. Assessing the Legal Issues in a Family Law File
     • XI. Trust Law Principles in the Family Law Context [§3.82]
       • B. Trust Remedies Over Assets [§3.84]
4. British Columbia Probate and Estate Administration Practice Manual (Current to: January 15 2023)
   • Chapter 1. Initial Advice for the Personal Representative
     • III. Preparing to Make the Application for Estate Grant [§1.31]
       • B. Gathering Information about the Deceased’s Assets [§1.38]
         • 5. Assets Passing Outside the Will [§1.43]
   • Chapter 2. Devolution of Assets on Death
     • III. Assets that Do Not Pass to the Personal Representative [§2.5]
       • A. Devolution of Joint Tenancies [§2.6]
         • 1. Characteristics of Joint Tenancies [§2.7]
           • b. Legal and Equitable Ownership [§2.9]
             • i. Resulting Trusts [§2.10]
             • ii. The Presumption of Advancement [§2.11]
             • iii. The Gift of Right of Survivorship [§2.12]
             • iv. Application of the Presumptions and Other Evidentiary Issues [§2.13]
       • C. Devolution of Pensions and Retirement Plans [§2.30]
         • 2. Legal and Equitable Entitlement (Designation of Beneficiary) [§2.32]
   • Chapter 5. Applications for Probate or Administration with Will Annexed
     • III. Applications for Probate or Administration with Will Annexed [§5.19]
       • B. Documents Required for a Typical Application for Probate or Administration with Will Annexed [§5.21]
         • 2. Comments about Some of the Probate Documents [§5.23]
           • i. Affidavit of Assets and Liabilities—Forms P10 and P11 [§5.36]
             • vi. Resulting Trust [§5.42]
5. Conveyancing Deskbook (Current to: July 01 2023)
   • Chapter 1. Introduction to Conveyancing
     • V. Glossary of Conveyancing Terms [§1.24]
6. Estate Disputes in British Columbia: A Litigator’s Guide (Current to: January 15 2024)
   • Chapter 13. Disputes and Proceedings Related to Inter Vivos Transfers
     • II. Disputing the Validity of Inter Vivos Transfers [§13.2]
       • E. Incomplete Gifts [§13.13]
   • Chapter 14. Life Insurance, Registered Account, and Benefit Plan Beneficiary Designation Disputes
     • III. Types of Disputes Regarding Life Insurance and Benefit Plan Beneficiary Designations [§14.19]
       • G. Gratuitous Transfers and the Presumption of Resulting Trust [§14.28]
   • Chapter 15. Resulting Trusts, Unjust Enrichment, Constructive Trusts, and Secret Trusts
     • II. Resulting Trusts [§15.2]
       • A. Introduction to Resulting Trusts [§15.3]
         • 1. Presumption of Resulting Trust [§15.4]
         • 3. Common Intention Resulting Trust [§15.6]
         • 4. The Presumption of Advancement [§15.7]
       • B. The Onus of Proof in Resulting Trust Claims [§15.8]
       • C. Evidence of the Intention of the Transferor in Resulting Trust Claims [§15.9]
         • 1. Admissibility and Weight of Evidence Showing the Intention of the Transferor [§15.10]
         • 3. Relevant Types of Evidence of Intention in Resulting Trust Claims [§15.12]
       • E. Personal Property in Resulting Trust Claims [§15.18]
         • 1. Personal Property: Cases Where Resulting Trust Found [§15.19]
         • 2. Personal Property: Cases Where Presumption of Resulting Trust Rebutted [§15.20]
7. Family Law Agreements: Annotated Precedents (Current to: November 15 2023)
   • Chapter 15. Family Law Agreement Clauses for Debts
     • III. Specific Financial Obligations [§15.5]
       • K. Loans from Family [§15.16]
   • Chapter 16. Clauses for Cohabitation and Marriage Agreements
     • XV. Property in a Cohabitation or Marriage Agreement [§16.61]
       • F. Gifts from Third Parties [§16.67]
8. Family Law Sourcebook for British Columbia (Current to: October 15 2023)
   • Chapter 4. Property under the Family Law Act
     • XIV. Rights under Equity and Other Law [§4.49]
       • C. Types of Unjust Enrichment Claims [§4.52]
         • 2. Presumptions of Resulting Trust and Advancement [§4.54]
     • XVIII. Classification of Assets under the Family Relations Act [§4.93]
       • A. Family Assets [§4.94]
         • 6. Savings Accounts [§4.111]
           • b. Joint Accounts [§4.113]
     • XXII. Debts and Third-Party Interests under the Family Relations Act [§4.212]
       • B. Third-Party Interests Affecting Division of Assets and Debts [§4.224]
         • 1. Rights of Creditors versus Rights of Spouses [§4.225]
           • c. Debts Owed to Family Members [§4.233]
9. Wills and Personal Planning Precedents: An Annotated Guide (Current to: June 15 2022)
   • Chapter 35. Jointly Owned Property
     • I. Introduction to Joint Ownership Documents [§35.1]
     • III. Right of Survivorship Only [§35.5]
       • A. Deed Confirming Gift Only of Survivorship Interest (Pecore Situation) [§35.6]
     • V. Secret Inter Vivos Trust [§35.11]
       • A. Deed of Trust of Survivorship Interest [§35.12]
   • Chapter 36. Information Questionnaire for Wills and Estate Planning
     • II. Information Questionnaire for Wills and Estate Planning [§36.2]