Ball Estate v. Miller et al., (1986) 52 Sask.R. 300 (SurCt)

• Judge: Goldenberg, J.
• Case Date: October 27, 1986
• Jurisdiction: Saskatchewan
• Citations: (1986), 52 Sask.R. 300 (SurCt)

Ball Estate v. Miller (1986), 52 Sask.R. 300 (SurCt)

MLB headnote and full text

Canada Trust Company, as executor of the Estate of Thomas Melville Ball v. Miller, Myers, Ball, T.M. Ball Lumber Company Limited, Myers, Dingwall, Stark and Stark

(No. 157 A.D. 1986)

Indexed As: Ball Estate v. Miller et al.

Saskatchewan Surrogate Court

Judicial Centre of Saskatoon

Goldenberg, J.

October 27, 1986.

Summary:

The corporate executor and trustee of the deceased's estate sought advice and directions from the court on certain questions.

The Saskatchewan Surrogate Court answered the questions.

Devolution of Estates - Topic 405

Devolution - Intestacy v. inclusion in residue - Accumulated income - A testator established a trust fund of indefinite duration to provide certain periodic payments from the income, or if that was insufficient, from the capital of the trust - The Accumulations Act 1800 (Imp.), 39 & 40 Geo. 3, c. 98 applied in Saskatchewan to limit the period of accumulation of the income to 21 years after the testator's death - The Saskatchewan Surrogate Court held that any accumulated income earned on the capital of the estate after the 21 year period was to be distributed on an intestacy and did not form part of the residue - See paragraphs 24 to 27 - The court held that the Intestate Succession Act presently in force (R.S.S., 1978, c. I-13, as amended by S.S. 1977-78, c. 19) applied (s. 4.1) - See paragraphs 28 to 34.

Perpetuities - Topic 7025

Restriction of accumulation - Limits of period of accumulation - Limits on accumulation of rent, profits or income - Application of legislation - The Accumulations Act 1800 (Imp.), 39 & 40 Geo. 3, c. 98 limited the period of accumulation of profits and rents to a period of 21 years following the death of the testator - The Saskatchewan Surrogate Court held that the Act was in force in Saskatchewan - See paragraphs 8 to 23.

Cases Noticed:

Re Hume, [1983] 4 W.W.R. 728 (Sask. Surr. Ct.), folld. [para. 10].

Re Fossum Estate (1960), 32 W.W.R.(N.S.) 372 (Sask. Surr. Ct.), folld. [para. 10].

Re Burns Estate (1958), 26 W.W.R.(N.S.) 49 (Alta. S.C.T.D.), affd. (1960), 32 W.W.R.(N.S.) 689 (Alta. C.A.), consd. [para. 11].

Fonseca v. Jones (1911), 21 Man. R. 168, refd to. [para. 20].

Re Aikins Trusts (1961), 35 W.W.R.(N.S.) 143, refd to. [para. 20].

Re Hammond, [1935] S.C.R. 550, refd to. [para. 26].

Re Major (1969), 10 D.L.R.(3d) 107, refd to. [para. 26].

Re McEachern (1963), 42 D.L.R.(2d) 587, refd to. [para. 30].

Re Purpur (1984), 28 Man.R.(2d) 288; 9 D.L.R.(4th) 387 (Q.B.), refd to. [para. 30].

Statutes Noticed:

Accumulations Act 1800 (Imp.), 39 & 40 Geo. 3, c. 98, generally [paras. 8, 10 to 19, 21 to 23].

Intestate Succession Act, R.S.S. 1978, c. I-13, generally [para. 33]; sect. 4.1 [para. 34].

Northwest Territories Act, R.S.S. 1986, c. 50, sect. 11 [para. 9].

Counsel:

D.W. Beaubier, Q.C., for the applicant, The Canada Trust Company;

R.W. Elson, for Lorraine Elizabeth Miller, Alan William Thomas Myers and Elizabeth Margaret Myers;

K.J. Ford, for T.M. Ball Lumber Company Limited and Lucille Adella Dingwall;

No one appearing for Flora Elizabeth Ball, Ronald Stark, Adele Stark and St. John's Cathedral.

This case was heard before Goldenberg, J., of the Saskatchewan Surrogate Court, Judicial Centre of Saskatoon, whose decision was delivered on October 27, 1986.