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All trustees need to be aware that trust reporting requirements are changing. Currently, a trust only needs to file an income tax return in certain circumstances ...

When family members enter informal property arrangements—such as holding title for a relative who cannot qualify for a mortgage—these verbal agreements can function smoothly for years until circumstances shift and disputes emerge. A recent Ontario Superior Court decision examines how courts may enforce these unwritten trust arrangements over real property, even when no formal documentation exists, and what evidence is necessary to establish beneficial ownership despite the absence of written agr