Court File and Parties

Court File No.: CV-22-00687253-00ES Date: 2024-10-23 Superior Court of Justice - Ontario

Re: In the Estate of Lydia Dorothy McArthur, deceased Michael McArthur, Applicant

And: Susan Elizabeth McArthur, Respondent

Before: M.D. Faieta J.

Counsel: Alissa N. Winicki, for the Applicant A. Sean Graham, for the Respondent

Heard: April 16, 2024

Endorsement

[1] The applicant and the respondent are siblings. The respondent was appointed as their mother’s attorney under a continuing power of attorney for property on October 26, 2015. Their mother passed away on June 8, 2019. The applicant brings this motion for an order pass her accounts for the period from October 26, 2015 to June 8, 2019.

Background

[2] Lydia Dorothy McArthur (“Lydia”), a retired nurse, died at age of 87. She is survived by her two children, Michael McArthur (“Michael”), and Susan Elizabeth McArthur (“Susan”).

[3] On November 19, 2008, Lydia executed a continuing power of attorney for property and a power of attorney for personal care. Both documents named Susan as Lydia’s attorney. On October 26, 2015, Lydia executed another continuing power of attorney for property and a power of attorney for personal care. Once again, Susan was named as the Lydia’s attorney. The continuing power of attorney states that it may only be used during any legal incapacity to manage Lydia’s property.

[4] On October 26, 2015, Lydia also executed her Last Will and Testament (“the Will”). The Will provides that the residue of Lydia’s estate (“the Estate”) is to be distributed to Michael and Susan (45% each) and the remaining 10 % to Lydia’s friend, Louise Durand.

[5] Michael submits that Lydia was in poor health for several years before her death. The evidence relied upon by the Applicant includes the following:

(a) Lydia experienced fainting and dizziness leading to vertigo and falls.

(b) Lydia’s overall health was rated as “poor” when she was 83 years old. A “screening level assessment for emergency department and intake from community/hospital” dated April 22, 2015 and prepared by Sandra Piccininni indicated a clinical evaluation of COPD, osteoporosis and depression.

(c) Lydia fell frequently in 2013, 2015 and 2016. In September 2016 she was admitted to a hospital as a result of a head injury from a fall. Hospital records state “As per family request, writer/PT to apply for convalescent care. … Pt was more confused today compared to yesterday. Confirmed functional hx with team, pt is a poor historian. As per PCC, pt live with her daughter’s friend, not a live-in caregiver. Pt requires supervision at all times for safety and would benefit from more supportive living. …

[6] Another health care record dated July 4, 2016, suggests that Lydia had capacity had that time. It states:

Patient resides with a friend/caregiver, almost never left alone. Currently patient is housebound due to decline in health.

Patient resides in a condo apartment with her friend/caregiver Susie. Patient is divorced. Patient has two children: dtr Sue currently is visiting from Belize and son Michael who lives in Owen Sound. Patient’s son has his own health issues and not able to assist much. Patient’s dtr Sue will be staying with patient until the end of Sep 2016. Patient is capable. Patient’s POA for personal care are dtr McArthur Sue, friend Durand Louise and Michael McArthur. Patient’s POA for finances are dtr Sue and x-husband.

[7] There is no evidence that a capacity assessment was ever undertaken. The evidence provided on this application does not support a finding of incapacity or for a finding that there were reasonable grounds to believe that Lydia was incapable of managing property at any time.

[8] On March 31, 2017, Lydia moved into the Extendicare Bayview long-term care home (“Extendicare”). In Extendicare’s file are the following documents:

(a) An accommodation agreement dated March 30, 2017, that was executed by Susan. Beneath the signature line is the statement “Print name if power of attorney/guardian/trustee” and beneath that statement is Susan’s printed name.

(b) A document entitled “Appointment of Resident’s Responsible Party” dated March 30, 2017, states “The person appointed with the authority to make personal care decisions for Lydia McArthur is Sue McArthur…”. It goes on to state that “The Resident’s Responsible Party hereby confirms that s/he has been properly appointed and has the authority to enter into this agreement on behalf of the resident and to make all decisions necessary relating to the personal care and property of the Resident , including all payments due and owing to Extendicare. The documents evidencing the Resident’s Agent appointment is attached hereto as Appendix “1”.” Susan’s signature appears above the signature line which states “Resident’s Responsible Party”.

(c) A “Substitute Decisions Maker Statement” dated March 30, 2017 which states “I, Sue McArthur, … agree to make decisions regarding the care and treatment of Lydia McArthur on their behalf. …”

(d) A copy of both of Lydia’s powers of attorney that were executed in 2015.

(e) A “Purchase of Services Agreement” dated March 30, 2017, between Extendicare and Lydia that relates to good and services that Lydia may purchase in their facility. It is signed by Susan below the heading “Signature of Resident or Power of Attorney for Property/Guardian/Trustee”. Attached to that document is “Form A - Resident Charges & Trust Account Authorization”, dated March 30, 2017, which is signed by Susan below the heading “Signature of Resident or Power of Attorney for Property/Guardian/Trustee”. In that document Susan has approved or declined, by initial, the provision of various services, such as the services of a podiatrist, for Lydia. Also attached is another “Form A – Resident Selection of Services”, dated March 30, 2017, whereby other services were selected or declined. It is signed by Susan below the heading “Signature of Resident or Power of Attorney for Property/Guardian/Trustee”.

(f) A document entitled “Transfer of Information”, dated March 30, 2017, that authorizes Extendicare to release health care records for Lydia when she is transferred to a hospital in an emergency. This document is signed by Susan above the heading “Resident/Representative”.

(g) A “Hairdresser Authorization Form”, dated March 30, 2017, which provides the prices for various hairdresser services. The document is signed by Susan above the heading “Responsible Party”.

(h) A “Consent to Use of Photographs …”, undated, which permits only Extendicare to use such photos and other recordings. The document is signed by Susan above the heading “Signature of resident or person authorized to consent”.

(i) A “Recreation/Activity Authorization Form”, dated March 30, 2017, signed by Susan above the heading “Responsible Party” which sates “I give my permission for Lydia … to participate in any outing of choice”. “Please contact me every time.”

(j) A document entitled “Payers Authorization for Pre-authorized Payments (PAP) for Business Purposes, is undated. Its content partially hidden by a copy of a void cheque from Lydia’s account with the Bank of Nova Scotia ending in 9129 to allow Extendicare to make automatic withdrawals. The void cheque is signed by Susan.

(k) An admission record to Extendicare dated August 18, 2017, in which Susan is described as billing contact, emergency contact #1, next of kin, substitute decision maker, POA – care, POA – financial and primary contact.

(l) A further accommodation agreement dated November 6, 2017, which was made because Lydia changed rooms, appears to have been signed by both Lydia and Susan.

[9] Prior to moving into Extendicare, Lydia resided in an unencumbered condominium in Thornhill, Ontario. The condominium was sold on November 2, 2017, for $510,000.00. An email to Michael and others from Susan dated September 11, 2017, indicates that Susan had arranged for some of the furniture to be delivered to Michael and others so that the condominium could be staged. Lydia signed the closing documents.

[10] On November 15, 2019, a Certificate of Appointment of Estate Trustee with a Will was issued to Susan by this court.

[11] Michael states that he has asked Susan for a tracing of the proceeds of sale of the condominium since 2021 without response.

[12] On September 15, 2022, Susan filed an application for passing of accounts for the period from June 8, 2019, to August 25, 2022.

[13] On March 28, 2023, on consent of the parties, the following Order was granted by Sanfilippo J.:

1. THIS COURT ORDERS that the parties to the proceeding are the applicant and the respondent and that the issues to be determined are as follows: (a) The accounts of the applicant as contained in the Application to Pass Accounts; (b) The amount of compensation claimed by the applicant (executor fees and Tariff respecting the passing of accounts); (c ) As a threshold issue, whether the applicant acted as attorney or guardian of property for the late Lydia Dorothy Gloria McArthur (the “deceased”) while alive, and if so, the date the applicant commenced acting as attorney for property; (d) If the Court determines that the applicant acted as attorney for property for the deceased, then a determination of the date, if any, on which the deceased became incapable of managing her property; and (e) In the event the applicant is determined to have acted as the deceased’s attorney or guardian of property, whether the applicant should be compelled to pass accounts and, if so, for which period .

2. THIS COURT ORDERS that the respondent shall file a Notice of Objection to Accounts, if any, on or before May 15, 2023.

3. THIS COURT ORDERS that the applicant may file a response to the Objection, if any, within 30 days.

4. THIS COURT ORDERS that the parties are each severally entitled to compel production of disclosure of financial records relating to the deceased from 2012 to present from any person, government, or banking institution , including without limitation TD Canada Trust; Bank of Nova Scotia; Investia Financial Services Inc.; W.S.I.B. Pension; Canada Revenue Agency; and United States Social Services, in possession, power, or control of such documents in the same manner and in the same capacity as the deceased would have been able if she were alive. This provision shall constitute sufficient authority for any such institution to act without further authorization and direction. The costs of obtaining these records, if any, shall be borne by the person requesting them in the first instance, with the final determination to be determined by the Judge at the hearing of this matter or as agreed by the parties. The requesting party shall share the said documents with counsel for the other party once obtained.

5. THIS COURT ORDERS that the parties are each severally entitled to compel production of disclosure of the medical records relating to the deceased from 2010 to present from any person, doctor, hospital, or retirement residence , including without limitation to Dr. Blitzer, Bayview Extendicare; Headwaters Healthcare Centre, Orangeville Hospital; Mackenzie Health (formerly Y.C.H. Richmond Hill); North York General; Branson Hospital; and Home and Community Care Support Central, in possession, power, or control of such documents in the same manner and in the same capacity as the deceased would have been able if she were alive. This provision shall constitute sufficient authority for any such institution to act without further authorization and direction. The costs of obtaining these records, if any, shall be borne by the person requesting them in the first instance, with the final determination to be determined by the Judge at the hearing of this matter or as agreed by the parties. The requesting party shall share the said documents with counsel for the other party once obtained.

6. THIS COURT ORDERS that within 30 days of receipt of the financial and medical records outlined in paragraphs 4 and 5 above, the parties shall decide whether a motion is necessary to determine the threshold issue of whether the applicant acted as the deceased’s attorney or guardian of property and over what period.

7. THIS COURT ORDERS that, in the event the applicant is determined to have acted as attorney or guardian of property for the deceased, either through admission or Court Order, and in the event the Court determines the deceased to have been incapable of managing her property during some or all of that period, the applicant shall pass accounts during the relevant period in accordance with section 42 of the Substitute Decisions Act . …

[14] On May 15, 2023, Michael filed a notice of objection. It states:

Michael McArthur objects to the accounts of the estate trustee as well as the amount of compensation claimed by the estate trustee. The objections of Michael McArthur will be set out in an affidavit to follow.

[15] On August 11, 2023, Michael filed an amended notice of objection. Amongst other things, it states:

Equally important, Susan refuses to account for the pre-death period, namely for the time she served as my mother’s attorney for property. Specifically, Susan refuses to account for all the net proceeds arising from the sale of our mother’s home in November of 2017 which would undoubtedly increase the value of the Estate. Moreover, and because Susan refused to obtain pre-death records, I was personally forced to incur further unnecessary time and expense to attain them which illustrate chunks of money leaving our mother’s accounts over the years, which are unsupported by our mother’s income, expenses and lifestyle.

[16] Susan submits that:

(a) Susan never acted on her powers of attorney for property.

(b) Lydia was capable until her death.

(c) Lydia sold her condominium herself in 2017, she signed all the closing documents herself and paid her debts from the net proceeds of sale.

(d) After Lydia sold her condominium and paid her debts, she had little to do in the way of “property management” and her expenses were essentially on “autopilot”

(e) Susan assisted Lydia in carrying out some of the Lydia’s property decisions but Lydia made those decisions herself.

Analysis

[17] Subsections 42(1), (2), (4) of the Substitute Decisions Act, 1992 (SDA) state:

Passing of accounts

42 (1) The court may, on application, order that all or a specified part of the accounts of an attorney or guardian of property be passed.

Attorney’s accounts

(2) An attorney, the grantor or any of the persons listed in subsection (4) may apply to pass the attorney’s accounts.

Others entitled to apply

(4) The following persons may also apply:

1. The grantor’s or incapable person’s guardian of the person or attorney for personal care.

2. A dependant of the grantor or incapable person.

3. The Public Guardian and Trustee.

4. The Children’s Lawyer.

5. A judgment creditor of the grantor or incapable person.

6. Any other person, with leave of the court . [Emphasis added]

[18] In Spar Roofing & Metal Supplies Ltd. v. Glynn, 2016 ONCA 296, Weiler, J.A. explained these provisions as follows:

50 At common law, a general power of attorney terminated upon the grantor's subsequent mental incapacity or death, and only the grantor or the grantor's estate had standing to call the donee to account for his actions as attorney: see Axler v. Axler (1993), 50 E.T.R. 93 (Ont. Gen. Div.), at p. 99, per Borins J.; Leung Estate v. Leung (2001), 38 E.T.R. (2d) 226 (Ont. S.C.J.), at p. 229 .

51 The common law relating to powers of attorney has, however, been supplanted in Ontario by statute. Powers of attorney are now governed by the Powers of Attorney Act, R.S.O. 1990, c. P.20, and the Substitute Decisions Act, 1992, S.O. 1992, c. 30. The SDA is a comprehensive statute which governs, among other things, all aspects of continuing powers of attorney for property and powers of attorney for personal care. Section 42(1) of the SDA provides: "The court may, on application, order that all or a specified part of the accounts of an attorney or guardian of property be passed." The persons who may bring an application for a passing of accounts are listed in s. 42(3) and (4), and include: "Any other person, with leave of the court."

52 A line of jurisprudence in Ontario interpreting the SDA has held that, following the grantor's death and where the attorney and estate trustee are one and the same person, there can be no true accounting as between the attorney and estate trustee. As a result, courts have permitted beneficiaries and others in this circumstance to seek leave, as "any other person" under s. 42(4), to apply to the court for a passing of the attorney's accounts for the period the attorney acted prior to the grantor's death : see De Zorzi Estate v. Read (2008), 38 E.T.R. (3d) 318 (Ont. S.C.J.), at paras. 11-13 ; McAllister Estate v. Hudgin, 2008 ONSC 4500, at para. 9 ; Carfagnini v. White Estate, 2014 ONSC 3575 (Ont. S.C.J.[Estates List]), at paras. 17-18; Testa v. Testa, 2015 ONSC 2381, 10 E.T.R. (4th) 192 (Ont. S.C.J.) , at para. 39 ; Lacroix v. Kalman, 2015 ONSC 19 (Ont. S.C.J.), at para. 40 . [Emphasis added]

Should Leave be Granted?

[19] A person applying for leave under s. 42(4) of the SDA to bring an application under s. 42(1) of the SDA must show that: (1) the applicant has a genuine interest in the grantor’s welfare; (2) it is reasonable to believe that a court hearing the matter may, under s. 42(1), order the attorney to pass his or her accounts : Lewis v. Lewis, 2020 ONCA 56, para. 5 .

[20] Susan is both the attorney and the estate trustee for Lydia. Accordingly, the first prong of the test is satisfied. Given the circumstances described below, under the analysis for whether an accounting should be ordered under s. 42(1), I find that Michael has satisfied the second prong of the test for leave. Accordingly, leave is granted.

Should a Passing of Accounts be Ordered?

[21] The factors that will be considered when determining whether to order a passing of accounts under s.42(1) of the SDA include:

(a) The extent of the attorney's involvement in the grantor's financial affairs; and

(b) Is there a significant concern in respect of the management of the grantor's affairs that warrants an accounting?: Lewis, para. 15; Dzelme v. Dzelme, 2018 ONCA 1018, at para. 7

Susan’s Involvement in Lydia’s Financial Affairs

[22] Susan denies acting as Lydia’s attorney under the continuing power of attorney. She states:

Michael presents his arguments claiming I acted on Powers of Attorney for Property granted to me from my mother during her lifetime. Michael’s claim is false: Mom made all property decisions. Sometimes I assisted Mom in carrying out her decisions. Mom was capable of managing her property and making property decisions until very close to the end of her life, and she did so. I have no duty to account for Mom’s decisions.

[23] However, Susan was involved in decision-making relating to Lydia’s property as reflected by:

(1) Various agreements, described above, that Susan signed with Extendicare in her capacity as “Power of Attorney for Property/Guardian/Trustee” or which otherwise indicated that she had authority to make decisions in respect of Lydia’s property.

(2) Extendicare had a copy of the continuing power of attorney for property, dated October 26, 2015, on file.

(3) A blank cheque from Lydia’s account was provided to Extendicare with Susan’s signature.

(4) Numerous other cheques from Lydia’s account with the Bank of Nova Scotia were signed by Susan including 12 cheques in 2016 and 2017 paid to Susie Deegan for caregiving services.

(5) Susan was involved in the management of Lydia’s RRIF. Lydia’s RRIF statements were redirected to Susan’s home. An email from Karen Rotz at Investia, refers to Lydia by her middle name, Dorothy, and states:

A Continuing Power of Attorney (“POA”) dated October 26, 2015 was provided to us. Dorothy signed a Letter of Direction invoking the POA on November 4, 2016 and a new and updated Know Your Client was signed on November 16, 2016. Upon receiving the POA, Susan was involved in the management of Dorothy’s accounts. The only plan active at the time was Dorothy’s Registered retirement income fund (“RRIF”).

(6) Susan arranged for the sale of Lydia’s condominium, including the disposal of its contents.

(7) In 2018, Susan transferred of $300,000 of Lydia’s funds to Investia Financial Services (“Investia”) and, as described above, was involved in the management of Lydia’s investment account.

[24] I find that Susan acted as Lydia’s attorney for property and that she was very involved in Lydia’s financial affairs.

Are there Significant Concerns regarding the Management of Lydia’s Affairs that Warrant an Accounting?

[25] The main concerns raised by Michael regarding Susan’s management of Lydia’s property are as follows.

What Happened to the Net Proceeds of Sale?

[26] Lydia’s home was sold on November 2, 2017, for $510,000.00. On November 6, 2017, the net proceeds of sale were $480,031.27 were deposited into Lydia’s Scotiabank account. Michael learned that, in 2018, the sum of $300,000 was transferred to Lydia’s account at Investia. Michael sought an explanation of what happened to the balance of the net proceeds of sale. By letter dated February 1, 2023, Susan’s counsel advised that some of the funds had, as described below, been used to reimburse Susan as well as Lydia’s ex-husband, Dalton McArthur (“Dalton”).

Reimbursement of 2011 Renovation Expenses

[27] A cheque in the amount of $75,773.87 payable to Susan (see page A1396 on Caselines) was withdrawn on November 7, 2017, from Lydia’s Scotiabank account. The memo line of the cheque appears to state “Re: loop”. The cheque purports to bear Lydia’s signature however Michael notes that the signature bears little resemblance to two samples of Lydia’s signature in August 2016 provided when she applied for admission to a long-term care home admission. (see pages A1373 and A1374 on Caselines). Susan states this payment of $75,773.87 was to reimburse her for major renovations that she paid for the condominium in 2011. Susan denied Michael’s request for particulars related to how this amount was calculated because the renovations predated her appointment as attorney. Susan states that this payment was always contemplated to be made by the deceased but there is no other evidence of that. In my view, Susan should have provided Michael with particulars to support that she had lent Lydia the sum of $75,773.87 for renovations as asserted.

Dalton’s Loan

[28] On November 15, 2017, a cheque in the amount of $50,000 (see page A1397 on Caslines) was cashed. Once again, for the same reasons as described earlier, Michael questions the authenticity of Lydia’s purported signature on the cheque. On February 1, 2023, counsel for Lydia explained that this amount was used to repay a loan to Dalton. A copy of a cheque dated June 15, 2017, payable to Lydia from Dalton was provided. The back of the cheque was signed by Susan.

[29] Michael notes that even if the payments to Susan and Dalton were appropriate, there remains about $55,000 which is unaccounted for from the net proceeds of sale of the condominium.

TD Canada Trust Credit Card Charges

[30] For parts of the year, Susan in Belize and elsewhere outside of Canada during the period that Lydia lived at Extendicare. Lydia’s TD Canada Trust credit card was used for various expenses incurred by Susan, such as:

• $399.46 to United Air Continental on July 29, 2017
• $319.01 to Interjet San Antonio for Foreign Currency on October 11, 2017
• $149.16 to Days Inn Toronto West Mississauga on November 8, 2017
• $235.69 to Westjet Calgary Foregoing Currency on March 1, 2018.
• $97.00 to Airline Limousine Service Woodbridge on March 7, 2018
• $481.19 to Park Inn by Radisson Markham on March 9, 2018.
• $35.30 to BA Cozumel Foreign Currency on June 22, 2018
• $420.15 to Retrait Gab Plus ABM Withdrawal on July 4, 2018
• $324.63 to Park Inn by Radisson Markham on September 17, 2018
• $8,400 to Scotiabank Payment Mobile on October 1, 2018
• $8,251 to Cash Advance De Fonds on October 19, 2018

[31] Michael also questions numerous transactions from Lydia’s bank accounts.

TD Canada Trust chequing account

[32] In respect of Lydia’s and Susan’s TD Canada Trust chequing account, Michael questions about 20 ATM withdrawals during 2015 that total $3,511.76 and ten ATM withdrawals that total $2,123.85. He states that in 2017 charges began The Applicant points to numerous other cheques, totaling about $2,000, signed by the Respondent that were paid from Lydia’s bank account in 2016-2019 to various entities. During 2018 and 2019, a total of $4,696.81 was withdrawn from the account to pay a TD Visa card.

Scotiabank chequing account

[33] In respect of Lydia’s Scotiabank chequing account:

• There was $10,000 removed and later returned on June 10, 2019 after Lydia died on June 8, 2019.
• There were frequent charges to the LCBO and Highway 407 ETR while Lydia resided at Extendicare
• On December 8, 2016, there was $1,000 paid to a Royal Bank VISA card despite Lydia not having a Royal Bank VISA card.
• On July 15, 2017, there was $22,000 transferred out of this account with no explanation
• In 2017 there were additional eleven etransfers in 2017 from this account that totalled about $8,500.
• During the period 2016 to 2019 there were regular transfers to AGF and later to Investia of $500, $1,000 and $1,500 per month. On February 24,2017, the sum of $17,146.91 was transferred to AGF.

[34] I adopt an approach similar to the approach taken by Patillo J. in McAllister Estate v. Hudgin, 2008 ONSC 4500, where the court relied on Rule 75.06 of the Rules of Civil Procedure, which was also pleaded on this motion, to require an informal accounting, as described below, be undertaken rather than a formal passing of accounts. If this application is not settled, then the application for a passing of accounts shall return before me. Even though there is insufficient evidence to find that Lydia lacked capacity to manage her property, it is clear that Susan nevertheless exercised the authority provided under the continuing power of attorney granted to her by Lydia and should be held to account.

Costs

[35] On a full indemnity basis, Michael claims costs of $40,897.53 and Susan claims costs of $32,580.16. Both figures are inclusive of disbursements and HST. This motion was not particularly complex although it raised important issues for the parties. The overarching objective is to fix an amount of costs that is objectively reasonable, fair, and proportionate for the unsuccessful party to pay in the circumstances of the case, rather than to fix an amount based on the actual costs incurred by the successful litigant: Apotex Inc. v. Eli Lilly Canada Inc., 2022 ONCA 587, para. 61 . Michael was largely successful on this motion in that various forms of disclosure have been ordered even though it is premature to order a passing of accounts particularly as Susan has not been cross-examined. I find that it is appropriate to award costs on a substantial basis as Susan opposed, until shortly before this motion, to providing disclosure related to pre-death matters and left it Michael, through providing him with authorization, to obtain such third-party disclosure at a cost of $2,521.95 in addition to the time he spent to obtain records. Some of Susan’s answers to questions raised by these records were only provided for the first time on this motion. In the circumstances. I find it just to fix costs, on a partial indemnity basis payable by Susan to Michael in the amount of $18,000, inclusive of disbursements and HST.

Order

[36] Order to go as follows:

(a) This Court declares that Susan acted as attorney for property for Lydia commencing January 1, 2015, through to June 8, 2019. (“the Relevant Period”)

(b) Michael is granted leave of the Court to apply for a passing of accounts during the Relevant Period.

(c) Michael’s application for an order that Susan pass accounts with respect to her management of the property during the Relevant Period is adjourned to a date that is to be determined as specified below.

(d) Within 45 days, Susan shall serve and file an affidavit that provides particulars, along with supporting documentation that are within her power, possession or control, in respect of:

(i) the $50,000 loan that Dalton allegedly made to Lydia.

(ii) the renovation loan of $75,773.87 that Susan allegedly provided to Lydia, including the renovation expenses covered by the loan.

(iii) the whereabouts of the balance of the net proceeds of sale of the condominium of about $55,000.00.

(iv) the charge of $8,400 to Scotiabank Payment Mobile on October 1, 2018.

(v) the charge of $8,251 to Cash Advance De Fonds on October 19, 2018.

(e) Within 90 days, Susan shall submit to a cross-examination on any affidavits that she has filed in this application, for up to three hours.

(f) If this application is not settled, then a judicial mediation for the purpose of settling this application shall be held, for up to ninety minutes, on March 24, 2025, at 10:30 am.

(g) If this application is not settled, then a motion, before me, for the purpose of determining whether a passing of accounts is required, shall be held on a date to be set at the judicial mediation.

(h) Susan shall, within 30 days, pay the sum of $2,525.91 to Michael in order to reimburse him for the cost of obtaining medical and financial records pursuant to the Order Giving Directions of Justice Sanfilippo, dated March 28, 2023.

(i) Susan shall, within 30 days, pay the costs of this motion in the amount of $18,000, inclusive of disbursements and HST, to Michael.

Mr. Justice M.D. Faieta Date: October 23, 2024