The applicant sought an order declaring him the sole beneficial owner of a property he co-owned on title with his deceased brother, and directing a transfer of title.
The respondent estate conceded beneficial ownership but demanded an indemnity against potential capital gains tax liability before transferring title.
The court held that the oral agreement between the brothers did not include an indemnity provision and declined to imply one.
The court further held that the estate's demand was premature, as it had not established any actual tax liability, and ordered title vested in the applicant.
