Almeida Estate (Re)

Almeida Estate (Re)

The registrar passed the accounts April 8, 2021 to November 21, 2022: accepted Jeanine's evidence that the testator waived interest from March 1, 2018 and that the loan was repaid March 2021; assessed executor remuneration at the full 5% of the estate value as claimed ($12,125), concluding the joint account should be considered when evaluating magnitude of the trust for fee assessment purposes though not probated; authorized reimbursement of Jeanine's legal fees as agreed or to be assessed; ordered Dalila to bear her own legal fees incurred after June 2022 and permitted assessment/indemnity for Dalila's fees up to June 2022 as special costs; directed allocation of Azores property...

Citation
2023 BCSC 2135
Parties
Applicant / Executor: Jeanine Almeida; Attendee / Beneficiary: Dalila Reimer; Deceased / Testator: Carlos Luis Batista Almeida
Court
Supreme Court of British Columbia
Jurisdiction
Canada
Judgment Date
6 December 2023
Procedural Posture
Estate Administration Passing of Accounts / Reference to Registrar Decision on Passing of Accounts
Outcome
Accounts passed for the period April 8, 2021 through November 21, 2022 with specified adjustments and certifications by the registrar.
Legal Topics
Executor Remuneration, Passing of Accounts, Power of Attorney, Estate Distribution, Legal Costs, Joint Account as Estate Asset, International Property (portugal/azores)
Source Language
English
Wills and Estates Trusts Probate Civil Procedure Costs Executor Remuneration Passing of Accounts Power of Attorney +4 more

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Parties

Jeanine Almeida

Applicant / Executor

Dalila Reimer

Attendee / Beneficiary

Carlos Luis Batista Almeida

Deceased / Testator

Procedural Posture

Estate Administration Passing of Accounts / Reference to Registrar Decision on Passing of Accounts

Legal Issues

  1. 1 repayment and interest calculation on loan from executor to testator
  2. 2 appropriate executor remuneration and whether to include joint account in estate value
  3. 3 allocation and reimbursement of funds transferred from estate for maintenance of Azores property

Ratio Decidendi

The registrar passed the accounts April 8, 2021 to November 21, 2022: accepted Jeanine's evidence that the testator waived interest from March 1, 2018 and that the loan was repaid March 2021; assessed executor remuneration at the full 5% of the estate value as claimed ($12,125), concluding the joint account should be considered when evaluating magnitude of the trust for fee assessment purposes though not probated; authorized reimbursement of Jeanine's legal fees as agreed or to be assessed; ordered Dalila to bear her own legal fees incurred after June 2022 and permitted assessment/indemnity for Dalila's fees up to June 2022 as special costs; directed allocation of Azores property...

Court Disposition

Accounts passed for the period April 8, 2021 through November 21, 2022 with specified adjustments and certifications by the registrar.

Orders

  • Allocation of payments made to maintain and repair the Azores property to be 36.66% to Jeanine and 15.83% to each of the remaining beneficiaries
  • The allocation of payments for the Azores property will be accounted for on disposition of the Azores property