Easingwood v Cockroft & ors 2013 BCCA 182

WTLR Issue: December 2016 #165

EASINGWOOD

V

COCKROFT & ORS

Analysis

Reginald Easingwood (Reginald) was married to Kathleen Easingwood (Kathleen) from 1983. He had four children by his first wife, who had died in 1976. In April 2001, Reginald executed an enduring power of attorney in favour of his two children acting together. Three years later, in March 2004, Reginald made a will. Under that will, Kathleen was to have an entitlement to income in a fund of $525,000 (plus adjustment for each year), which upon her death would be divided between his children, his step children, and his grandchildren. He also gave his wife a life interest in the matrimonial home.

Counsel details

T Todd and C Cho for the appellant.

JD Buchan for the respondent beneficiaries.

DJ Manson and J Zaitsoff for the respondents, Lauren Cockroft and Elizabeth Paterson, as trustees.

Cases referenced

Cases in bold have further reading - click to view.

  • AB v CD 2009 BCCA 200
  • (

  • Alberta Ltd v Otter Bay Developments Ltd 2009 BCCA 37
  • (

  • Anderson (Administration of Costello Estate) v Patton [1948] 2 DLR 202, Alta SC.
  • Bank of Nova Scotia Trust Co v Lawson (2005) 22 ETR (3d) 198, Ont SCJ.
  • Banton v Banton (1998) 164 DLR (4th) 176, Ont SCJ; affd 53 OR (3d) 567, Ont CA.
  • Bell Canada v Office and Professional Employees' Int'l Union, Local 131 (1973) 37 DLR (3d) 561, [1974] 1 SCR 335.
  • British Columbia v Surrey School District No 36 2005 BCCA 106.
  • (

  • Canadian Aero Service Ltd v O'Malley [1974] SCR 592
  • Chichester Diocesan Board of Finance v Simpson [1944] UKHL 2
  • Cock v Cooke (1866) LR 1 P & D 241.
  • Corlet v Isle of Man Bank Ltd (1937) 3 DLR 163, Alta SC.
  • Desharnais v Toronto Dominion Bank 2001 BCSC 1695, (2001) ETR (2d) 192; rvsd on different grounds 2002 BCCA 640.
  • Domtar Inc v Belkin Inc (1989) 62 DLR (4th) 530, BCCA.
  • Duff Development Co v Kelantan Government [1923] AC 395, [1923] All ER Rep 349, HL.
  • Egli v Egli 2004 BCSC 529.
  • (

  • Greg Dowling Architects Inc v J Raymond Griffin Architect Inc 2012 BCCA 366, (2012) 36 BCLR (5th) 269.
  • Housen v Nikolaisen 2002 SCC 33, [2002] 2 SCR 235, Can SC.
  • JEL Investments Ltd v Boxer Capital Corp 2011 BCCA 142, (2011) 18 BCLR (5th) 75.
  • MacDougall v MacDougall (2005) 262 DLR (4th) 120, Ont CA.
  • Mawdsley v Meshen 2012 BCCA 91, 15 ITELR 66.
  • (

  • Mordo v Nitting 2006 BCSC 1761.
  • (

  • Nicholls, Re (1987) 34 DLR (4th) 321, Ont CA.
  • O'Hagan v O'Hagan 2000 BCCA 79, (2000) 183 DLR (4th) 30.
  • Olympic Industries Inc v McNeil (1994) 86 BCLR (2d) 273, BC CA.
  • Petty v Telus Corp 2002 BCCA 135.
  • (

  • Pioneer Shipping Ltd v BTP Tioxide Ltd [1981] 2 All ER 1030, [1982] AC 724, HL.
  • Regal (Hastings) Ltd v Gulliver [1942] UKHL 1
  • Rudolph v Molly (1906) 12 BCR 8016 ITELR 364 at 367
  • Saunders v Vautier [1841] EWHC Ch J82
  • Schuler (L) AG v Wickman Machine Tool Sales Ltd [1973] 2 All ER 39, [1974] AC 235, HL.
  • Tataryn v Tataryn Estate [1994] 2 SCR 807, Can SC.
  • Volvo Canada Ltd v UAW, Local 720 [1980] 1 SCR 178, Can SC.
  • Wonnacott v Loewen (1990) 44 BCLR (2d) 23, BC CA.
  • Wood v Public Trustee (1986) 70 BCLR 373, BC CA.
  • Zimmerman v Fenwick 2010 ONSC 2947, (2010) 57 ETR (3d) 101, Ont SCJ.

Legislation referenced

Legislation in bold has further reading - click to view.

  • Income Tax Act
  • Powers of Attorney Act 1996
  • Wills Variation Act, c489, c490, Pt 2, Pt 3, s8