COURT FILE NO. .: CV-24-00723153-00ES DATE: 20250331 SUPERIOR COURT OF JUSTICE - ONTARIO RE: IONIE AGATHA OFFICER, Applicant AND: THE ESTATE OF CHARLES HERBERT OFFICER; SELAH OFFICER, a minor, by his Litigation Guardian, THE CHILDREN’S LAWYER; ALICE SNADEN; JACOB YANOWSKI; CANESUGAR FILMWORKS INC.; CANESUGAR MEDIAWORKS LTD.; MARTIN HOUSER; HARRIS SCHAEFFER LLP; A. ROSEN; and ROSEN SACK LLP, Respondents BEFORE: M. D. Faieta J. COUNSEL: Miguna Miguna, for the Applicant Jonathan M. Friedman and James W. Hutchinson , for the Respondent Estate of Charles Herbert Officer Matthew Urback , for the Respondent Alice Snaden Merina Sebastian, for the Respondent Selah Officer Daniel Rosenbluth and Shawna Leclair , for the Respondents Jacob Yanowski and Canesugar Mediaworks Ltd. Karen Hagman, for the Respondents M. Houser and Harris Shaeffer LLP Amani Rauff, for the Respondents A. Rosen and Rosen Sack LLP. HEARD: September 9, 2024 ENDORSEMENT faieta J. [ 1 ] The applicant seeks disclosure of various documents from the respondents, other than Selah Officer, in support of her application for dependant support under Part V of the Succession Law Reform Act , R.S.O. 1990, c. S.26 (“SLRA”). BACKGROUND [ 2 ] On December 1, 2023, Charles Herbert Officer (“the Deceased”) died unexpectedly at age of 48 without a will after having survived double lung transplant surgery and a lengthy hospitalization about one year earlier. The Deceased was survived by his three-year-old son who is the sole beneficiary of his estate. The respondent, Alice Snaden, is the child’s mother. The Deceased and the respondent separated in May 2022 after a relationship of about five years. The applicant is the Deceased’s 85-year-old mother. [ 3 ] The Deceased was a critically acclaimed director and filmmaker. The applicant states that the Deceased was involved in 67 “works” over a career of about 25 years. The Deceased had a successful career in the film industry through his production company Canesugar Filmworks Inc.(“Filmworks”). In 2015, the Deceased began collaborating on films with Jacob Yanowski, a writer and producer. In 2020, they established Canesugar Mediaworks Ltd. (“Mediaworks”). Mr. Yanowski states that he was involved in only four films with the Deceased, namely, The Skin We’re In, Invisible Essence – Little Prince, Nancy’s Workshop, and Akilla’s Escape. Further he states that all but two of the 67 works were completed on a “for hire” basis meaning that any income owed to the Deceased or his company would have been paid contemporaneously with the work without any right to any future royalty/income payment. Of these two works, one was a film in which the Deceased was involved prior to his association with Mr. Yanowski. The second work, Akilla’s Escape, was a film in which Mediaworks had no involvement. [ 4 ] On April 17, 2024, Howard Gangbar, a Chartered Professional Accountant, was appointed the Estate Trustee for the Estate of the Deceased. [ 5 ] On June 6, 2024, counsel for the applicant sent a letter to the Estate Trustee, Ms. Snaden, Mr. Yanowski and others which states: Mr. Yanowski, who was Mr. Officer's business partner, has not made reasonable disclosure to Ms. Officer concerning her son's property, shares, interests and her benefits thereto. To avoid costly and protracted litigation concerning the issues summarized above, I suggest that you provide Ms. Officer with disclosure indicated and that counsel and parties in this matter should have a meeting and attempt to amicably resolve them within this month. [ 6 ] On June 17, 2024, the applicant issued this Notice of Application for, amongst other things, dependent support pursuant to Part V of the SLRA , an order freezing the assets of the Deceased’s estate, an order restraining Ms. Snaden from selling the Condo and from evicting the applicant from the Condo. In respect of the eviction, the applicant was ordered to grant vacant possession by February 28, 2025: See Officer v. The Estate of Charles Herbert Officer , 2024 ONSC 6029 . In her affidavit, the applicant states that after the Deceased died, Mr. Yanowski “inexplicably claimed” that he owned Canesugar Mediaworks and failed to provide her “… with any information regarding any of the Deceased’s company assets, income and/or benefits I have reason to believe Charles granted to me, or reserved to me’. [ 7 ] Given the applicant’s affidavit, the letter dated June 6, 2024 was written in the mistaken belief that Mr. Yanowski: • Was the Deceased’s employee. • Changed the name of the Canesugar Filmworks or registered a new company called Canesugar Mediaworks after the Deceased died. • The Deceased was the sole owner of Canesugar Mediaworks. [ 8 ] The applicant has provided the parties with several draft Orders in the two months or so prior to the hearing of this Application. At the hearing of this Application, the applicant sought the following order:
- THIS COURT ORDERS THAT the Respondents, The Estate of Charles Herbert Officer, Canesugar Filmworks Inc., 1942357 Ontario Inc., Jacob Yanowski, Canesugar Mediaworks Ltd., and third parties not named in this Application, namely, Kudlow & McCann Professional Corporation, Warren McCann, Canadian Broadcasting Corporation, Gary Goddard Agency Ltd., Ontario Media Development Corporation, The DOT Film Company Inc., Entertainment Partners Canada Inc., Performers’ Rights Society, Telefilm Canada, Rogers Communications Inc., Ontario Media Development Corporation, Toronto International Film Festival, and the Directors Rights Collective of Canada, shall forthwith deliver to the Applicant unaltered copies of all contracts, mortgages, loans, liens, orders, judgments, wills, agreements, payments, salaries, receipts, receivables, royalties, and/or debts related to Charles Herbert Officer and that pertains to his role as a writer, producer, director, actor and/or cinematographer, as well as the list of all Works Charles Herbert Officer had moral and legal rights to, and all financial information about the Works, referred to herein, including but not limited to, the following Works, from 1999 to present: [67 works consisting of 40 productions, 17 acting roles and 10 awards]
- THIS COURT ORDERS THAT the Respondents, The Estate of Charles Herbert Officer, Jacob Yanowski, Canesugar Mediaworks Ltd. and Canesugar Filmworks Inc., shall forthwith deliver to the Applicant, unaltered information about Charles Herbert Officer’s income; assets; liabilities; financial statements; income tax returns; notices of assessment; valuation reports for Canesugar Filmworks Inc.; bank account statements; investment account statements; registered retirement savings plan accounts; registered and unregistered retirement income fund accounts, and insurance policies from December 1, 2023, to the present.
- THIS COURT ORDERS THAT the Respondent Alice Snaden shall forthwith deliver to the Applicant, a full and complete list of all personal and real property, statement of adjustments for the sale of 163 King Edward Avenue, Toronto, and items of Charles Herbert Officer, which she took possession, custody or control of, including but not limited to jewelry, wrist watches, necklaces, gold, diamonds, and other precious stones, from December 1, 2023, to present.
- THIS COURT ORDERS THAT the Respondent, Jacob Yanowski, shall forthwith deliver to the Applicant a full and complete list of all personal property and items of Charles Herbert Officer, which he took possession, custody or control of from December 1, 2023, to present, including but not limited to Charles Herbert Officer’s assets; shares; and Canesugar Mediaworks Limited’s financial statements, income tax returns, notices of assessment, and valuation reports for 2021, 2022 and 2023.
- THIS COURT ORDERS THAT the Respondents shall provide the Applicant with access to the original unaltered agreements, contracts, instruments and/or records of Charles Herbert Officer, which disclose financial information or arrangements and that are relevant for the assessment of Charles Herbert Officer’s net worth as of December 1, 2023, in a timely manner, for purposes of authentication and verification.
- THIS COURT ORDERS that this application is dismissed as against the Respondents, A. Rosen and Rosen Sack LLP, without costs.
- THIS COURT ORDERS that this application is dismissed as against the Respondents, Martin Houser and Harris Sheaffer LLP, incorrectly named in the style of cause as Harris Scheaffer LLP, without costs [ 9 ] On July 8, 2024, at a Case Conference, I directed that the parties make every reasonable effort to resolve this request for disclosure prior to the hearing of this application. [ 10 ] On July 15, 2024, Mr. Rosenbluth, counsel for Mr. Yanowski, sent the following letter to the applicant’s counsel, which included share certificates, director’s resolutions, shareholder registers, officer registers directors registers, and share transfers: … Respectfully, my clients take the view that they are under no legal obligation whatsoever to make disclosure of any kind to Ms. Officer, and that her application record is devoid of any evidence or theory which could ground such an entitlement. Nonetheless, and in the spirit of cooperation urged on us by Justice Faieta, Mr. Yanowski has agreed to release to Ms. Officer a variety of Canesugar Mediaworks Ltd.’s corporate records, which are enclosed. Cumulatively, the effect of these documents is to establish beyond any doubt that Mr. Yanowski (through his company, 49 to 1 Productions Inc.) is the legitimate owner of 49 common shares of Canesugar Mediaworks Ltd., that he is a director and officer of the company, and that he has been a shareholder, director, and officer of the company for years. Also enclosed are corporate records of 49 to 1 Productions Inc. demonstrating that Mr. Yanowski is its sole shareholder. Finally, I can advise that Canesugar Mediaworks Ltd. is the same entity as 1942357 Ontario Inc. which you referenced in your letter of July 9, 2024; the public filings reflect that 1942357 Ontario Inc. changed its name to Canesugar Mediaworks Ltd. several years ago. Your client’s affidavit suggests that Mr. Yanowski is not actually a shareholder of Canesugar Mediaworks Ltd. and insinuates that Mr. Yanowski’s claims to the contrary are false and/or fraudulent. We believe that the enclosed records should put an end to any such suggestions (even though your client has no real standing or interest in the matter in any event). Separately from the challenge to Mr. Yanowski’s ownership interest in Canesugar Mediaworks Ltd., your client’s application appears to seek other relief against my clients, specifically an “accounting” of various financial information which is confidential to Canesugar Mediaworks Ltd. Our clients will not agree to disclose any further information. There is no viable legal theory asserted which could entitle your client to the information or relief sought. In any event, there is no need for my clients to be named as respondents in this application. The Estate has no direct interest in Canesugar Mediaworks Ltd. – rather, the Estate is a shareholder of Canesugar Filmworks Inc., which I do not represent – and you now have Mr. Friedman’s reasonable proposal for addressing disclosure issues pertaining to the Estate’s interest in Canesugar Filmworks Inc. In sum, we are calling on your client to immediately retract any allegations of impropriety against Mr. Yanowski, including paragraphs 24 and 25 of her affidavit, and to withdraw this application as against both of my clients. If your client fails to do so then we will be forced to respond to the application and we will seek costs against your client. We may rely on this letter in response to your application if necessary [ 11 ] By letter dated July 16, 2024, the applicant’s implied that the corporate documents were not credible. He suggested that the documents had been generated, signed and backdated after the Deceased’s death and that he “… would like to inspect their originals and have them forensically authenticated as soon as possible”. [ 12 ] The Estate Trustee states that the Deceased’s Estate is not complicated and that the available records provide a comprehensive picture of the Deceased’s assets and liabilities. The documents produced to the applicant by affidavit dated July 29, 2024 include: (a) Form 13: Financial Statement sworn by the Deceased about one year before his death, on October 6, 2022, which shows that: a. the Deceased’s annual income was $192,000, his annual expenses were $183,968.88 and that his total assets were $1,449,106.64 and that his total debts were $1,504,311.31. b. the Deceased owned two properties – a house which he held as a joint tenant with Ms. Snaeden with an estimated value of $1,350,000 and $1,063,636.59 remained on his mortgage – and a condominium which he held as a joint tenant with Ms. Snaeden with an estimated value of $650,000.00 and $440,674.22 remained on the mortgage c. the Deceased had a joint Scotiabank chequing account with Ms. Snaeden with a balance of $1,747.74 d. the Deceased had owned clothing, shoes, and household items with an estimated value of $10,000.00. e. the Deceased held a 100% interest in Canesugar Filmworks that had a value of $332,187 as of December 31, 2021 (2021 Financial Statement) f. the Deceased held a 51% interest in Canesugar Mediaworks that had a value of -$7,839.72 as of September 30, 2020 (2020 Financial Statement) (b) Bank statements as of December 2023 which show a total balance of about $7,300.00 (c) A letter from Actra Fraternal Benefit Society dated May 9, 2024 show that the Deceased had: a. A Group RRSP with a balance of about $18,000 that names the applicant as beneficiary b. A Group Life Insurance benefit of $100,000.00 that names the applicant as beneficiary c. Insurance reserves valued at about $1,000.00. (d) Statements issued in 2024 by the Canada Life Assurance Company which show that a. An RRSP with a balance of $481,17 that names the applicant as beneficiary b. A NRSP with a balance of $77,781.36 that names the applicant and the Deceased’s sister as equal beneficiaries c. An Equity RRSP with a balance of $1,430.57 d. A life insurance policy with a benefit of $150,000.00 that names the Deceased’s Estate as beneficiary. (e) Canesugar Filmworks’ balance sheets for 2020, 2021 and 2022 along with related financial records and bank statements (about 120 pages) (f) Copies of bank statements (January 2023 to May 2024) for Canesugar Filmworks which show a balance of $73,563.87 on May 23, 2024. (g) Canesugar Mediaworks’ balance sheet for 2023 [ 13 ] In the above affidavit, the Estate Trustee also confirms that: (a) His lawyer, Mr. Friedman, received a life insurance benefit of $241,491.89 in trust from the Canada Life ($150,000), the Deceased’s share of receipts from a film named Akilla’s Escape ($17,928.02), the Canesugar Filmwork’s bank account balance ($73,563.87) (b) As of July 25, 2024, the trust account has a balance of $160,250.31 due to the payment of the following liabilities: $5,5650 compensation for the Estate Trustee’s services; $$2,901.93 for corporate legal services; $22,600 for Estate fees; $50,089.65 for Mr. Friedman’s legal services. [ 14 ] A letter dated August 1, 2024, from the applicant’s counsel advised the other parties receipt of the following disclosure would resolve the applicant’s request for disclosure: From the Estate Trustee: a. The Deceased’s 2023 Notice of Assessment and Income Tax Return, including attachments. b. Income tax returns and notices of assessment for 2020-2023 for Canesugar Filmworks and Canesugar Mediaworks c. The Deceased’s assets including 50% interest in 163 King Edward Drive; liquidated value of all life insurance polices and RRSPs d. Statement of adjustments for 163 King Edward Avenue related to Ms. Snaeden’s sale e. Valuation for 55 Regent Park Boulevard, Unit 401 f. Particulars and receipts in support of the money transfers, expenses and miscellaneous costs indication on Canesugar Filmworks’s trial balance and balance sheet as of December 31, 2022 g. Copies of receipts for all cash transfers and account activities in the TD bank account held by Canesugar Filmworks from December 1, 2023 to present h. Relevant material information from Martin Houser and Harris, Schaefer LLP held for the Deceased From Alice Snaeden i. The Deceased’s property and personal possession in her power, possession or control as of December 1, 2023 j. Statement of Adjustments for 163 King Edward Avenue, Toronto From Jacob Yanowski and Canesugar Mediaworks k. Income Tax Returns and Notices of Assessment for Canesugar Mediaworks, 1942357 Ontario Inc . and 49 to 1 Productions Inc, for the years 2020-2023. [ 15 ] By letter dated August 14, 2024, counsel for Mr. Yanowski and Canesugar Mediaworks (“the Yanowski Respondents”) delivered the following documents to counsel for the applicant in the hope of avoiding further proceedings: a. The 2020-2023 Income Tax Returns and NOAs for Canesugar Mediaworks b. The Income Tax Returns and NOA for Mr. Yanowski’s company, 49 to 1 Productions Inc. for the period from 2022-2023, as no responsive documents exist prior to that time given that this company was incorporated in 2022. c. Articles of Amendment for Canesugar Mediaworks dated June 8, 2020 to demonstrate that Canesugar Mediaworks is the same company as 1942357 Ontario Inc. [ 16 ] The Yanowski Respondents provided the applicant with a copy of Mediaworks bank statement for the period October 31, 2023 to November 30, 2023 showing a balance of $65,914.57 as well as a copy of its bank statement for the period ending June 28, 2024 which shows a balance of $16,000.30. He states that the difference between these two balances was solely attributable to payments made to arms length creditors of Canesugar Mediaworks and with the Estate’s knowledge for matters such as legal fees and accounting fees. [ 17 ] By letter dated August 15, 2024, counsel for the Estate Trustee advised counsel for the applicant that: a. The Deceased’s return for 2023 was not filed. Once the Estate Trustee receives the income tax return, then it will be delivered to the applicant. Similarly, once the notice of assessment for 2023 is received, the NOA will be produced. b. The 2020-2023 Income Tax Returns for Canesugar Fileworks are attached. c. The Estate Trustee is not in possession of the 2020-2023 Income Tax Returns and NOAs for Canesugar Mediaworks. However, a valuation report for Canesugar Mediaworks, dated August 12, 2024, prepared for the Estate Trustee and Mr. Yanowski, is attached. It shows that the fair market value of the Deceased’s ownership interest was $15,703.00 as of September 30, 2023. 1942357 Ontario Inc changed its name to Canesugar Mediaworks Ltd, in 2020. The Articles of Amendment were provided by letter dated August 14, 2024. d. 163 King Edward was disposed of by Ms. Snaden prior to the Deceased’s death. The life insurance disclosure has been provided and any should any additional information or documentation become available it will also be produced. e. The statement of adjustments is not available for the Estate Trustee to produce as it is a privileged document between Ms. Snaden and her solicitor. f. 55 Regent Park, Unit 401, is not an asset of the Estate but rather is an asset under section 72 of the SLRA . The Estate Trustee does not object if the applicant wishes to have the property valued. g. Particulars and receipts in support of, the money transfers, expenses and miscellaneous costs indicated on Canesugar Filmworks’ trial balance and balance sheet as of December 31, 2022 is not relevant to the applicant’s support claim as these transactions occurred in the ordinary course of business. The Estate Trustee will not produce an audit of the transactions for that period nor will it provide supporting documentation for each and every transaction. For the same reasons, the Estate Trustee will not produce copies of receipts for all cash transfers and account activities on the TD business bank account from December 1, 2023 to present h. Information from Martin Houser and Harris, Schaeffer LLP held on behalf of the Deceased is not available to the Estate Trustee to produce as the Deceased was never their client. i. In respect of the total net value of the Deceased on December 1, 2023, the Estate Trustee will consent to an order that he produce a statement of assets and liabilities as part of his responding application record. [ 18 ] On August 15, 2024, counsel for the applicant advised that the information and documents delivered did not satisfy the applicant. ANALYSIS [ 19 ] In Seepa v. Seepa , 2017 ONSC 5368 , at paras. 39 and 49 , the Court provided the following guidance in respect of the exercise of the Court's discretion in making an order for production in an estates matter. Although Seepa dealt with a will challenge, the principles are equally appliable here in the case of a claim for dependant support. Myers J. stated: … The court will be guided in making directions, as always, by the primary dictate to fashion a process that provides a fair and just resolution of the civil dispute. A fair and just resolution process is one that is developed to meet the goals of efficiency, affordability, and proportionality that underpin all civil cases as directed by the Supreme Court of Canada in Hryniak. … The court should be very reluctant to consign estates and beneficiaries to intrusive, expansive, expensive, slow, standard form fishing expeditions that do not seem to be planned to achieve the goals of civil justice for the parties. But processes that show some thought to customize a process to the evidence so as to promote efficiency, affordability, and especially, proportionality, with use of a scalpel rather than a mallet, use of summary proceedings where possible, use of case management, mediation, and similar efforts to minimize the expense, delay, distress, and the overwhelming disruption caused by the process itself, are to be greatly encouraged. [ 20 ] The Yanowski Respondents submit that the test for the availability of non-party evidence under Rule 30.10, namely, that it would be unfair to require the moving party to proceed to trial without having discovery of the document, should be applied given that they have been joined as respondents for the sole purpose of seeking documentary production as no substantive cause of action against them is asserted: Tetefsky v. General Motors Corp., 2010 ONSC 1675 , at para. 41 , aff’d 2011 ONCA 246 . [ 21 ] I agree with the Yanowski Respondents that the analysis that should govern whether disclosure is granted turns on the following considerations: (a) What is the relevance of the proposed evidence in light of the pleaded issues? (b) Are the remaining production requests reasonably tailored in light of the issues in the underlying proceeding and the disclosure already made? (c) Even if additional production is warranted, has the applicant demonstrated that she cannot obtain the documents in issue from the proper parties to her substantive claims/ Paragraph 1 of the Draft Order – Financial Information Related to the Deceased’s Body of Work [ 22 ] The applicant seeks an order requiring the Estate Trustee to deliver: “… unaltered copies of all contracts, mortgages, loans, liens, orders, judgments, wills, agreements, payments, salaries, receipts, receivables, royalties, and/or debts related to Charles Herbert Officer and that pertains to his role as a writer, producer, director, actor and/or cinematographer, as well as the list of all Works Charles Herbert Officer had moral and legal rights to, and all financial information about the Works, referred to herein, including but not limited to [approximately 67 works] from 1999 to present”. [ 23 ] The applicant insists, without any basis, that Mr. Yanowski has knowledge of all of the Deceased’s works. Mr. Yanowski states that he and the Deceased only began collaborating in 2015. Mr. Yanowski states that he and Mediaworks had no involvement whatsoever with any of the 67 “works” listed in the draft Order other than items 24, 29, 31 and 33. He states that with only two exceptions there are no future royalties or payments owed to the Deceased, his Estate or any of his companies related to his professional activities. Mr. Yanowski states that neither he nor Canesugar Mediaworks were involved with one work that may produce future income and that he has no knowledge of any royalties earned or to be earned. Mr. Yanowski states that he the film Akilla’s Escape, in which he collaborated with the Deceased in 2020, is a royalty earning project that is expected to receive a final royalty payment of USD $90,000 sometime in the next 24-36 months and that the Deceased would be entitled to receive about 1/3 of that amount. [ 24 ] This request is overbroad and unnecessary particularly given the information that has been provided and the information required to establish the applicant’s claim for support. The applicant has been provided with information regarding the known assets of the Estate and section 72 assets. The order sought by the applicant would add a further unnecessary expense on the administration of this Estate to the prejudice of the Deceased’s son, who is the sole beneficiary of his Estate. Paragraph 2 of the Draft Order – Information Regarding the Deceased’s Banking [ 25 ] The applicant seeks an order requiring the Estate Trustee to deliver: “… unaltered information about [the deceased’s] income; assets; liabilities; financial statements; income tax returns; notices of assessment; valuation reports for Canesugar Filmworks Inc.; bank account statements; investment account statements; registered retirement savings plan accounts; registered and unregistered retirement income fund accounts, and insurance policies from December 1, 2023, to the present.” [ 26 ] Mr. Yanowski states that neither he nor Canesugar Mediaworks has any information or documents that are responsive to this paragraph. However, the Estate Trustee has provided a great deal of the requested banking and financial information. Further, the Estate Trustee informed the applicant that it would produce the 2023 Tax Return and NOA for the Deceased and Canesugar Filmworks once filed and received along with a Statement of Assets and Liabilities for the Estate as of the Deceased’s date of death once the required information becomes available. [ 27 ] This request is denied for the same reasons as given above. Paragraph 3 of the Draft Order – List of all real property and statement of adjustments for the sale of 163 King Edward Avenue, Toronto [ 28 ] The respondent Alice Snaeden consents to an order that she provide a list of all personal items of the Deceased of which she took possession, custody or control of, from December 1, 2023 to present. However, the applicant seeks an order requiring that she also produce a list of all real property, statement of adjustments for the sale of 163 King Edward Avenue, Toronto. [ 29 ] At the time of his death, the Deceased and Ms. Snaeden owned a house and a condominium as joint tenants with a right of survivorship. On the Deceased’s death, Ms. Snaeden became the sole owner of these two properties. The property at 163 King Edward Avenue was sold by Ms. Snaeden. . Ms. Snaeden disclosed in her affidavit from this motion that the net proceeds of sale from the sale of 163 King Edward Avenue (about $108,000.00) and that the amount of equity in the condominium at the time of the Deceased’s death was about $170,000.00. Ms. Snaeden submits that the applicant seeks privileged material when she has all the information that she requires to advance her claim for dependant support against the Deceased’s estate. [ 30 ] The applicant did not provide a cogent explanation as to why this additional disclosure is required. I decline to grant the order sought as it is unnecessary. Paragraph 4 of the draft Order – Jacob Yanowski shall deliver a list of all personal property and items of the Deceased in his possession, custody or control, including financial statements, income tax returns, notices of assessment and valuation reports for 2021-2023 for Canesugar Mediaworks [ 31 ] Mr. Yanowski states that he did not take any of the Deceased’s property or items. To the contrary, Mr. Yanowski states that at the applicant’s request he gave her a Macbook Air laptop computer that belonged to Canesugar Mediaworks and that had been purchased with funds from Canesugar Mediaworks. [ 32 ] Further, the applicant baldly asserts that further financial statements, tax returns and notices of assessment for Canesugar Mediaworks are required in order to determine the value of the Deceased’s Estate without explaining why it is necessary given the documents that have already provided. No such concern is shared by the Estate Trustee. The Yanowski Responsdents and the Estate Trustee have produced affidavits that set out all of the Estate’s assets, including its 51% interest in Canesugar Mediaworks, as well as its value based on an independent, professional valuation report. Further, these requests lack proportionality and appear to be a fishing expedition. This request is denied. Paragraph 5 of the draft Order – the Respondents shall, for purposes of authentication and verification, provide the Applicant with access to the original unaltered agreements, contracts, instruments and/or records of the Deceased which disclose financial information or arrangements and that are relevant for the assessment of the Deceased’s net worth as of December 1, 2023. [ 33 ] The applicant questions the authenticity of the documents provided and seeks access to all the original documents described above. Again, this request adds a further unnecessary expense to this proceeding without a sufficient basis for making the requested Order. Paragraphs 6 and 7 of the draft Order - Consent Dismissal [ 34 ] In addition, on consent, I grant the dismissal of this application as against the respondents A. Rosen, Rosen Sack LLP, Martin Houser and Harris Schaeffer LLP, without costs. Decision [ 35 ] This application for disclosure is dismissed with the following exception, namely, on consent of the Estate Trustee, the Estate Trustee shall deliver to the applicant: (a) a statement of assets and liabilities for the Estate as of the date of death once the Estate Trustee has compiled the needed information, and, (b) the 2023 Tax Return and NOA for the Deceased/Estate and Canesugar Filmworks once filed and received [ 36 ] On consent, this Court orders that this application is dismissed as against: (a) The Respondents, A. Rosen and Rosen Sack LLP, without costs. (b) The Respondents, Martin Houser and Harris Sheaffer LLP, incorrectly named in the style of cause as Harris Schaeffer LLP, without costs. [ 37 ] The respondents shall deliver their costs submissions by April 8, 2025. The applicant shall deliver her responding costs submissions by April 16, 2025. The respondents may deliver reply costs submissions by April 21, 2025. Each submission shall be no more than three pages in length exclusive of a bill of costs and any offers to settle that were made. Mr. Justice M. D. Faieta Released: March 31, 2025