The deceased's sons brought a dependant's support claim against his estate, arguing that two life insurance policies worth $1,500,000 should be included in the estate under s. 72(1)(f) of the Succession Law Reform Act.
The policies were owned by a corporation in which the deceased and his wife each held a 50% interest.
The motion judge found the deceased had a beneficial interest and deemed him to have owned the policies.
The Divisional Court allowed the appeal, holding that the policies were owned by the corporation, not the deceased, and therefore did not form part of his estate for the purposes of the Act.