Estate litigators are familiar with the "executor's
year," a period during which it is expected – but often
impossible – to complete the administration of an estate. The
Ontario Court of Appeal recently made an instructive ruling that is
of interest to lawyers advising both beneficiaries and estate
trustees. The take-home lesson of Rivard v Morris1 is that the
executor's year is real, and the consequences of distributions
made beyond it can be costly.
Facts
Alexander Rivard (the "Testator") acquired significant
farm property during his lifetime. While he was alive, he gave a
large tract of farmland to his son, Steven, but none to either of
his two daughters, Janine and Julianne. On August 1, 2013, the
Testator made a will leaving specific farmlands to each of Janine
and Julianne and the residue of his estate was to be divided
equally among all 3 children. He named Steven, Janine, and Julianne
as joint estate trustees. Weeks later, on August 24, 2013, the
Testator
