In Ontario, it appears the practice is to declare the person dead on (or near) the date he or she was last seen. In Iannarelli v. Pavicevic, 2008 ONCA 865, 60 R.F.L. (6th) 62, a person involved in illegal drug trading faced criminal charges. He fled to Europe in April 1996. His girlfriend last spoke directly with him on January 5, 1997. Five days later the girlfriend received a telephone call from a man who said her boyfriend had been killed. All his personal effects were left behind at his residence. He was declared dead. The date used was January 10, 1997, the last date anyone had spoken or dealt with him.
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