Taylor Estate, Re, (1982) 19 Sask.R. 361 (SurCt)

• Judge: Scheibel, J.
• Case Date: August 09, 1982
• Jurisdiction: Saskatchewan
• Citations: (1982), 19 Sask.R. 361 (SurCt)

Taylor Estate, Re (1982), 19 Sask.R. 361 (SurCt)

MLB headnote and full text

Re Taylor Estate

(No. 332)

Indexed As: Taylor Estate, Re

Saskatchewan Surrogate Court

Scheibel, J.

August 9, 1982

Summary:

The executors of a testatrix's estate applied for a determination of the meaning, intent and effect of a clause in the testatrix's husband's will. By the clause, the husband left all of his estate to his wife to be used during her lifetime with a gift over to his daughters, if there was anything left on his wife's death.

The Saskatchewan Surrogate Court held that the intention of the clause was to give the testatrix a life interest in her husband's estate together with the power to encroach on capital for her own maintenance.

Wills - Topic 7410

Construction - Quantity of interest taken - Life interest - Effect of subsequent words - A will giving a donee a life interest contained a gift over clause of the remainder of the estate on the death of the donee - The Saskatchewan Surrogate Court held that the gift over clause reinforced the fact that the donee was to take only a life interest - See paragraphs 27 and 67.

Wills - Topic 7300

Construction - Quantity of interest taken - Absolute interest - Absolute gift - Effect of subsequent words - The Saskatchewan Surrogate Court discussed the effect of subsequent words on a gift absolute - The court stated that where a gift absolute to a donee is followed by a gift over in a separate clause, to take effect on the death of the donee, the gift over is repugnant and void - See paragraphs 19 to 24.

Wills - Topic 7420

Construction - Quantity of interest taken - Life interest - Power to encroach on capital - The Saskatchewan Surrogate Court held that a gift of a life interest to a donee coupled with a power to encroach on capital did not give the donee a gift absolute - See paragraphs 5 to 18 and 67.

Cases Noticed:

Re Rankin Estate (1951), 2 W.W.R.(N.S.) 562, consd. [para. 9].

Perrin v. Morgan, [1943] A.C. 399, refd to. [para. 12].

Re Minchell's Will Trusts, [1964] 2 All E.R. 47, consd. [para. 13].

Re Robinson, [1931] 1 D.L.R. 289, dist. [para. 19].

Re Kane et al., [1934] 3 D.L.R. 637, dist. [para. 19].

Re Walker (1925), 56 O.L.R. 517, dist. [para. 22].

Re Plant, [1946] 3 D.L.R. 847, consd. [para. 25].

Re Schumacher (1971), 20 D.L.R.(3d) 487 (Man. C.A.), refd to. [para. 26].

Lucas-Tooth v. Lucas-Tooth, [1921] 1 A.C. 594, consd. [para. 36].

Re Scott, [1926] 1 D.L.R. 151, dist. [para. 42].

Stadder v. Can. Bank of Commerce, [1929] 3 D.L.R. 651, consd. [para. 46].

Re Knutson Estate, [1925] 2 W.W.R. 126 (Sask. K.B.), consd. [para. 48].

Re Goodnough Estate (1916), 27 D.L.R. 790, consd. [para. 49].

Re Bangs Estate; Royal Trust Co. and Bangs v. Bangs et al. (1962), 39 W.W.R.(N.S.) 623, consd. [para. 49].

Re Kraft Estate (1952), 6 W.W.R.(N.S.) 124, consd. [para. 51].

Re MacDonald's Estate (1903), 35 N.S.R. 500, consd. [para. 52].

Re Mayer Estate, [1950] 2 W.W.R. 858, consd. [para. 53].

Manson et al. v. Nash, [1954] O.R. 291, consd. [para. 54].

Re Tuck Estate (1905), 10 O.L.R. 309, refd to. [para. 54].

Re Johnson (1913), 27 O.L.R. 472, refd to. [para. 54].

British and Foreign Bible Society v. Shapton (1915), 7 O.W.N. 658, refd to. [para. 54].

Re Gouinlock (1915), 8 O.W.N. 561, refd to. [para. 54].

Matte v. Matte (1915), 8 O.W.N. 605, refd to. [para. 54].

Re Richer (1920), 50 D.L.R. 614 (Ont. C.A.), refd to. [para. 54].

Re Chafe Estate, [1923] 1 W.W.R. 65, refd to. [para. 54].

Re Parsons (1926), 31 O.W.N. 192, refd to. [para. 54].

Re Richardson (1928), 35 O.W.N. 81, refd to. [para. 54].

Thompson v. Thompson (1930), 38 O.W.N. 453, refd to. [para. 54].

Roche v. Roche, [1930] 4 D.L.R. 310 (N.S.C.A.), refd to. [para. 54].

Re King, [1940] O.W.N. 57, refd to. [para. 54].

Re Ridd Estate, [1947] 2 W.W.R. 369, refd to. [para. 54].

Re McGarry; Montreal Trust Co. v. Tutty et al., [1950] 1 D.L.R. 715, aff'd. [1950] 4 D.L.R. 523, refd to. [para. 54].

Re Cadieux, [1951] 2 D.L.R. 782, refd to. [para. 54].

Re McFarland, [1963] 1 O.R. 273, refd to. [para. 54].

Re Thorpe Estate (1974), 6 Nfld. & P.E.I.R. 419, refd to. [para. 54].

Re Hand (1975), 60 D.L.R.(3d) 402, refd to. [para. 54].

Townshend et al. v. McInnis (1973), 4 Nfld. & P.E.I.R. 211, dist. [para. 55].

Re Jones; Richards v. Jones, [1898] 1 Ch. 438, dist. [para. 56].

Re Thomson's Estate; Herring v. Barrow (1880), 14 Ch. D. 263, consd. [para. 59].

Statutes Noticed:

Wills Act, R.S.S. 1978, c. W-14, sect. 24 [para. 66].

Authors and Works Noticed:

Jarman on Wills (8th Ed.), vol. 2., pp. 790 [para. 60]; 1181 [para. 12.].

Williams on Wills (5th Ed.), vol. 1, p. 630 [para. 17].

Counsel:

A.S. McBride, for the applicants.

This application was heard before SCHEIBEL, J., of the Saskatchewan Surrogate Court, who delivered the following judgment on August 9, 1982: