The appellant, acting as estate trustee, transferred $400,000 to herself from her late stepfather's estate, claiming it was an inter vivos gift.
The respondent successfully challenged the transfer at first instance.
On appeal, the appellant argued the application judge erred by excluding the stepfather's investment advisor's notes as hearsay and by finding the gift was incomplete.
The Court of Appeal dismissed the appeal, upholding the exclusion of the notes as double hearsay under the Evidence Act and affirming the finding that the stepfather lacked a continuing intention to make the specific gift.
